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A Tax on Gross Fixed Assets as a Minimum Corporate Tax for South Africa

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  • TJ STEENEKAMP

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  • Tj Steenekamp, 2000. "A Tax on Gross Fixed Assets as a Minimum Corporate Tax for South Africa," South African Journal of Economics, Economic Society of South Africa, vol. 68(3), pages 177-185, September.
    • Handle: RePEc:bla:sajeco:v:68:y:2000:i:3:p:177-185
    DOI: 10.1111/j.1813-6982.2000.tb01176.x
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    1. Mervyn A. King & Don Fullerton, 1984. "The United Kingdom," NBER Chapters, in: The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden, and Germany, pages 31-86, National Bureau of Economic Research, Inc.
    2. Mervyn A. King & Don Fullerton, 1984. "Introduction to "The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden, and Germany"," NBER Chapters, in: The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden, and Germany, pages 1-6, National Bureau of Economic Research, Inc.
    3. Mr. Helaway Tadesse & Mr. Günther Taube, 1996. "Presumptive Taxation in Sub-Saharan Africa: Experiences and Prospects," IMF Working Papers 1996/005, International Monetary Fund.
    4. Mervyn A. King & Don Fullerton, 1984. "The United States," NBER Chapters, in: The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden, and Germany, pages 193-267, National Bureau of Economic Research, Inc.
    5. Mervyn A. King & Don Fullerton, 1984. "The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden, and Germany," NBER Books, National Bureau of Economic Research, Inc, number king84-1.
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