The political economy of capital gains taxation in South Africa - Part II: The public choice of capital gains taxation and public policy
South African Journal of Economic and Management Sciences
| Field | Value | |
| Title | The political economy of capital gains taxation in South Africa - Part II: The public choice of capital gains taxation and public policy | |
| 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 | 2001-06-30 | |
| Identifier | 10.4102/sajems.v4i2.2639 | |
| Source | South African Journal of Economic and Management Sciences; Vol 4, No 2 (2001); 234-253 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/2639/1447
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