Browsing Economic and Management Sciences by Subject "Wealth transfer tax"
Now showing items 1-2 of 2
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An analysis of the Davis Tax Committee's proposals on inter-spousal transactions
(North-West University, 2019)In the 2014 national budget speech, National Treasury announced that a tax review committee headed by Judge Dennis Davis, namely the Davis Tax Committee was established and that this committee will, during the course of ... -
Wealth tax : a systematic literature review
(North-West University, 2018)The aim of this study was to gain an understanding behind the reasons for the implementation and subsequent abolishment of net wealth tax among various countries; and to compare these reasons with the possible implementation ...