Browsing Economic and Management Sciences by Subject "Inheritance tax"

Now showing items 1-2 of 2

    • 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 ...

    • Estate planning : the impact of estate duty and capital gains tax on offshore assets 

      Bornman, Christine (North-West University, 2010)
      Death and taxes are unavoidable. In terms of the current legislation both estate duty and capital gains tax (hereinafter referred to as "CGT") are levied upon death. The South African National Treasury is reconsidering ...