South Africa

Jennifer Roeleveld

Chapter 10 in Capital Gains Taxation, 2017, pp 310-334 from Edward Elgar Publishing

Abstract: This chapter examines the tax treatment of capital gains in South Africa. It explains the history of the South African capital gains tax, its basic design (relationship to income tax, the scope of the tax, the tax treatment of different asset classes, the rates of tax, losses, and so on), how particular problems have been addressed (family homes, avoidance, and so on), and the lessons that might be learned from it. Keywords: capital gains tax; South Africa; tax system design

Keywords: Economics and Finance; Law - Academic (search for similar items in EconPapers)
Date: 2017
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