1887

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

Volume 4, Issue 2
  • ISSN : 1015-8812

 

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
2017-05-26

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