The political economy of capital gains taxation in South Africa - Part I: The public finance of capital gains taxation
South African Journal of Economic and Management Sciences
| Field | Value | |
| Title | The political economy of capital gains taxation in South Africa - Part I: The public finance of capital gains taxation | |
| Creator | Spindler, Zane A. | |
| Description | 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. | |
| Publisher | AOSIS Publishing | |
| Date | 2001-03-31 | |
| Identifier | 10.4102/sajems.v4i1.2628 | |
| Source | South African Journal of Economic and Management Sciences; Vol 4, No 1 (2001); 1-25 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/2628/1436
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