Now showing items 1-4 of 4

    • An analysis of wealth taxes applicable to the transfer of capital assets by an individual in South Africa 

      Bosman, Suzette (North-West University (South Africa), 2020)
      The responsibility to contribute towards the economic growth of a country lies with a government and its citizens. One of the ways in which citizens impact the economy is through their creation of wealth and how they use ...
    • Applicability of inheritance tax in South Africa 

      Brishmaer, Alfred Vincent (North-West University (South Africa), 2022)
      This study aims to investigate a new inheritance tax in South Africa. The country's current tax system fails to address wealth inequality issues, as seen by the current high Gini coefficient, necessitating the investigation ...
    • Proposed changes to tax law in South Africa: interest-free loans as a tool in estate planning? 

      Preston, M.J.; Kloppers, H. (The Social Sciences Research Society, 2016)
      Estate planning often involves the sale of an asset by an estate planner (the owner of the asset) to an inter vivos trust, as a related family trust. It also often happens that the buying trust does not have the necessary ...
    • Wealth tax : a systematic literature review 

      Mofokeng, M.O. (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 ...