The Mauritius personal tax system allows those lower down the ladder to either not pay tax or derive a negative income tax allowance in the form of financial support from the government. Taxpayers at the lower end pay tax at 10%, 12.5% or 15%, while high income earners pay tax at 25% or 40%. It thus gives the impression that it is fair and equitable.
However, the significance of George Orwell’s quote in Animal Farm: “All animals are equal, but some animals are more equal than others” comes to mind when one deep dives into the figures.
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