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Multiple taxes levied on deceased estates:A comparison of the determination of the value and the taxation of limited interests for estate duty,capital gains tax and value-added tax
South Africa has one of the highest wealth inequality rates in the world, and there is a dire need for practical methods of redistribution of wealth in South Africa (SA). For this reason, the need for wealth tax in SA is undeniable however the multiple taxes imposed on deceased estates have generate...
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| Format: | Thesis |
| Language: | English |
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Department of Finance and Tax
2019
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