Capital gains tax in South Africa: Perceptions of fairness?
نویسندگان
چکیده
منابع مشابه
Cross-base tax elasticity of capital gains
This paper studies the cross-base tax elasticity of capital gains realizations to labor income taxes when capital gains are taxed at a separate proportional tax rate. Using a longitudinal panel of over 265,000 individuals in Sweden, this paper shows in a regression kink design that labor income taxes affect capital gains at the extensive and intensive margins. An increase in the marginal labor ...
متن کاملNew Evidence on the Tax Elasticity of Capital Gains
To enhance the transparency of CBO’s work and to encourage external review of that work, CBO’s working paper series includes both papers that provide technical descriptions of official CBO analyses and papers that represent original, independent research by CBO analysts. Working papers are not subject to CBO’s regular review and editing process. Papers in this series are available at http://go....
متن کامل1 Women and Tax in South Africa
Most analyses of government budgets and their differential impacts on women and men tend to focus on the expenditure side of the budget, with very little attention being given to the revenue side. It is usually assumed that government expenditure has a greater direct impact than revenue in addressing issues such as poverty and inequality. However, the revenue side of the budget, and specificall...
متن کاملCapital Gains Tax and Housing Price Bubble: A Cross-Country Study
P olicy makers in housing sector seeks to use instruments by which they can control volatility of housing price and prevent high disturbances of the bubble and price shocks, or at least, reduce them. In the portfolio and speculation theories, it is emphasized that speculative demand for housing is the main cause of shocks and price volatilities in the sector. The theory of housing price bu...
متن کاملOptimal Tax-Timing with Asymmetric Long-Term/Short-Term Capital Gains Tax
We develop an optimal tax timing model that takes into account asymmetric long-term and shortterm tax rates for positive capital gains and limited tax deductibility of capital losses. In contrast to the existing literature, this model can help explain why many investors not only defer shortterm capital losses to long term but also defer large long-term capital gains and losses. Because the bene...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: South African Journal of Economic and Management Sciences
سال: 2014
ISSN: 2222-3436,1015-8812
DOI: 10.4102/sajems.v17i2.409