On the latest business news, we talk about the return of load shedding alcohol and New Zealand having no new COVID-19 cases. Lebo Phasha, our business expert, gives us more insight on the Business Wrap. The Buffalo Index looks at the state of the R100 in personal income tax rates across different countries. The COVID business watch looks into how different industries and sectors have been affected by Covid-19 and this week, James Moraleng, a fashion designer and founder of James Presents, shares his insights on the state of the fashion industry during COVID. On the main topic we talk about taxation and its contribution to the economy.We speak to Dr Sean Muller, Senior economics lecturer at the University of Johannesburg’s School of Economics about taxes and Public finances. Later on, we speak to Ntebaleng Sekabate, Executive under the tax department at ENSafrica, all about the legalities surrounding tax issues.