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oa South African Journal of Economic and Management Sciences - The political economy of capital gains taxation in South Africa: part II: the public choice of capital gains taxation and public policy

 

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/4/2/AJA10158812_295
2001-06-01
2016-12-04
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