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Exploring the potential incidence of corporate income tax in South Africa

The prevailing thinking amongst policymakers, researchers and the public has been that the burden of corporate income taxation has been borne by capital. As a result of this, there has been insufficient investigation into the passthrough mechanisms of corporate income taxation, particularly in the d...

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Bibliographic Details
Main Author: De Jong, Jesse Rae Phumlani
Other Authors: Davids, Allan
Format: Thesis
Language:English
English
Published: School of Economics 2026
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