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oa South African Journal of Economic and Management Sciences - The political economy of capital gains taxation in South Africa - part I: the public finance of capital gains taxation (1,243KB0

 

Abstract

Public Finance and Public Choice principles are used to analyze the ideological and practical basis for the proposed introduction of a Capital Gains Tax into the income tax system of South Africa. The paper concludes that this is a flawed tax whose time has passed - especially for countries like South Africa.

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/content/ecoman/4/1/AJA10158812_243
2001-03-01
2016-12-09
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