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
|Article Title||The political economy of capital gains taxation in South Africa - part I: the public finance of capital gains taxation (1,243KB0|
|© Publisher:||University of Pretoria|
|Journal||South African Journal of Economic and Management Sciences|
|Affiliations||1 Simon Fraser University, Canada|
|Publication Date||Mar 2001|
|Pages||1 - 25|
|Keyword(s)||Capital Gains Tax, CGT, Economy, H 24, Income tax, JEL, Public Choice, Public Financ, South Africa and Tax|
ISI Social Science
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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