Black tax : the emerging middle class reality

Abstract

This study explored the meaning of black tax, the circumstances and the conditions that bring rise to it through the lived experiences of black middle class in Gauteng, South Africa. Kinscripts lifecourse framework formed the bases for this study. The qqualitative research approach was adopted to explore the black tax phenomenon through the life course of twelve black middle class individuals. The study explored the black middle class' family history of resource deficit, social capital, social mobility, and their current challenges.

The findings suggest that black tax refers to both the social and economic support, such as money, shelter, food, and clothing, indicating that the middle class provides to their extended family (kinship network). The findings also suggest black tax is enabled by both external (high inequality and unemployment levels), and internal environments (broken family structure such as divorce or death of a parent). Growing up in such an environment strengthened the family bonds, and taught the respondents the importance of the kinship network, and the value of Ubuntu (social capital). The study demonstrated that at times black tax hinders individuals' personal development, savings, and investment.

This study extends understanding and provides insights into how black tax impacts consumer culture, and spending of middle class in emerging markets.