Full Text Available
Note: Clicking the button above will open the full text document at the original institutional repository in a new window.
A study of some of the combined tax effects of capital gains tax and estate duty and a comparison with similar legislation in the United States of America and the United Kingdom
Includes bibliographical references.
Saved in:
| Main Author: | |
|---|---|
| Other Authors: | |
| Format: | Thesis |
| Language: | English |
| Published: |
College of Accounting
2014
|
| Subjects: | |
| Tags: |
No Tags, Be the first to tag this record!
|
| _version_ | 1867613154026979328 |
|---|---|
| access_status_str | Open Access |
| author | Shev, Joanne |
| author2 | Roeleveld, Jennifer |
| author_browse | Roeleveld, Jennifer Shev, Joanne |
| author_facet | Roeleveld, Jennifer Shev, Joanne |
| author_sort | Shev, Joanne |
| collection | Thesis |
| description | Includes bibliographical references. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/6904 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:31:35.974Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2014 |
| publishDateRange | 2014 |
| publishDateSort | 2014 |
| publisher | College of Accounting |
| publisherStr | College of Accounting |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/6904 A study of some of the combined tax effects of capital gains tax and estate duty and a comparison with similar legislation in the United States of America and the United Kingdom Shev, Joanne Roeleveld, Jennifer Accounting Includes bibliographical references. This paper presents a study of some of the combined effects of capital gains tax and estate duty. In addition, the current estate tax and inheritance tax situations in the United States of America and United Kingdom, respectively, are discussed in this paper for comparative purposes. The tax regimes in the United States of America and the United Kingdom are relevant to this investigation due to their ability to avoid imposing both capital gains tax and estate tax upon the same assets on the death of an individual. The generation-skipping transfer tax in the United States of America and the United Kingdom inheritance tax generation-skipping provisions are also examined as they may assist to close some of the loopholes in the existing South African estate duty legislation. By closing these loopholes, the need to subject the estate assets to both capital gains tax and estate duty on the death of a person may be negated. 2014-09-03T19:42:16Z 2014-09-03T19:42:16Z 2003 Master Thesis Masters MBusSc http://hdl.handle.net/11427/6904 eng application/pdf College of Accounting Faculty of Commerce University of Cape Town |
| spellingShingle | Accounting Shev, Joanne A study of some of the combined tax effects of capital gains tax and estate duty and a comparison with similar legislation in the United States of America and the United Kingdom |
| thesis_degree_str | Master's |
| title | A study of some of the combined tax effects of capital gains tax and estate duty and a comparison with similar legislation in the United States of America and the United Kingdom |
| title_full | A study of some of the combined tax effects of capital gains tax and estate duty and a comparison with similar legislation in the United States of America and the United Kingdom |
| title_fullStr | A study of some of the combined tax effects of capital gains tax and estate duty and a comparison with similar legislation in the United States of America and the United Kingdom |
| title_full_unstemmed | A study of some of the combined tax effects of capital gains tax and estate duty and a comparison with similar legislation in the United States of America and the United Kingdom |
| title_short | A study of some of the combined tax effects of capital gains tax and estate duty and a comparison with similar legislation in the United States of America and the United Kingdom |
| title_sort | study of some of the combined tax effects of capital gains tax and estate duty and a comparison with similar legislation in the united states of america and the united kingdom |
| topic | Accounting |
| url | http://hdl.handle.net/11427/6904 |
| work_keys_str_mv | AT shevjoanne astudyofsomeofthecombinedtaxeffectsofcapitalgainstaxandestatedutyandacomparisonwithsimilarlegislationintheunitedstatesofamericaandtheunitedkingdom AT shevjoanne studyofsomeofthecombinedtaxeffectsofcapitalgainstaxandestatedutyandacomparisonwithsimilarlegislationintheunitedstatesofamericaandtheunitedkingdom |