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
  • E-ISSN: 2222-3436



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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