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
|Article Title||The political economy of capital gains taxation in South Africa: part II: the public choice of capital gains taxation and public policy|
|© Publisher:||University of Pretoria|
|Journal||South African Journal of Economic and Management Sciences|
|Affiliations||1 Simon Fraser University, Canada|
|Publication Date||Jun 2001|
|Pages||234 - 253|
|Keyword(s)||Capital gains tax, Economics, Globalism, H 24, Income tax systems, JEL, Postmodernism, Public choice, Public finance, Tax law and Taxation|
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.
Article metrics loading...