Capital gains tax in South Africa: Perceptions of fairness?
South African Journal of Economic and Management Sciences
| Field | Value | |
| Title | Capital gains tax in South Africa: Perceptions of fairness? | |
| Creator | Maroun, Warren Coldwell, David Turner, Magda | |
| Description | Regulatory developments are often presented as being in the public interest but recent studies on corporate governance have suggested otherwise. In some cases, regulatory change is driven more by the self-interest of the political elite than by the need for substantive reform. This paper adds to this debate by considering whether capital gains tax (CGT) in South Africa is an example of a genuine attempt to improve the perceived fairness of the tax system or whether perceptions of fairness are being used simply to further political agendas. The paper concludes that the latter may be the case. South Africa is used as a case study because of the fairly recent introduction of CGT, as an example of a material amendment to tax policy, and because of the countrys fairly recent transition to democracy. | |
| Publisher | AOSIS Publishing | |
| Date | 2014-03-06 | |
| Identifier | 10.4102/sajems.v17i2.409 | |
| Source | South African Journal of Economic and Management Sciences; Vol 17, No 2 (2014); 124-139 2222-3436 1015-8812 | |
| Language | eng | |
| Relation |
The following web links (URLs) may trigger a file download or direct you to an alternative webpage to gain access to a publication file format of the published article:
https://sajems.org/index.php/sajems/article/view/409/332
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