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Does capital gains tax add to or detract from the fairness of the South African tax system?

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  • Warren Maroun, Magda Turner, Kurt Sartorius

    (School of Accounting, Nelson Mandela Metropolitan University)

Abstract

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Suggested Citation

  • Warren Maroun, Magda Turner, Kurt Sartorius, 2011. "Does capital gains tax add to or detract from the fairness of the South African tax system?," South African Journal of Economic and Management Sciences, University of Pretoria, Faculty of Economic and Management Sciences, vol. 14(4), pages 436-448, December.
    • Handle: RePEc:pre:journl:v:14:y:2011:i:4:p:436-448
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    Cited by:

    1. Saralees Nadarajah & Stephen Chan & Emmanuel Afuecheta, 2014. "Extreme value analysis for emerging African markets," Quality & Quantity: International Journal of Methodology, Springer, vol. 48(3), pages 1347-1360, May.

    More about this item

    Keywords

    fairness; inflation; ‘bunching’; lock-in; equity; correspondence analysis;
    All these keywords.

    JEL classification:

    • E30 - Macroeconomics and Monetary Economics - - Prices, Business Fluctuations, and Cycles - - - General (includes Measurement and Data)
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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