SOME THOUGHTS ON INDIRECT TAX EFFECTS IN SOUTH AFRICA*

T. van Waasdijk

South African Journal of Economics, 1969, vol. 37, issue 4, 372-392

Abstract: Whereas income tax is the product of 19th Century thought on State revenue, indirect taxes and property taxes go back to ancient times. This is not surprising, for in underdeveloped countries consumption and property are more readily ascertained than income, which is wholly or partly received in the form of subsistence income or payment in kind.

Date: 1969
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