Browsing by Subject "Wealth tax"
Now showing items 1-4 of 4
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An analysis of wealth taxes applicable to the transfer of capital assets by an individual in South Africa
(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
(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?
(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
(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 ...