This concept of dualism embraces four key arguments: i. Different sets of conditions of which some are “superior” and others “inferior” can co-exist in a given space;  ii. This coexistence is chronic and not merely transitional;  iii. The degrees of superiority or inferiority do not show any signs of diminishing, but have an inherent tendency to increase; and  iv.
The substitute tax system that would come into force in 2020 envisages a 20 per cent tax rate, which in this case would be based on analytically computed income. There would be no reductions in social security contributions.