Does capital gains tax add to or detract from the fairness of the South African tax system?
Warren Maroun, Magda Turner, Kurt Sartorius ()
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Warren Maroun, Magda Turner, Kurt Sartorius: School of Accounting, Nelson Mandela Metropolitan University
South African Journal of Economic and Management Sciences, 2011, vol. 14, issue 4, 436-448
Keywords: fairness; inflation; ‘bunching’; lock-in; equity; correspondence analysis (search for similar items in EconPapers)
JEL-codes: E30 H20 (search for similar items in EconPapers)
Date: 2011
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