Original Research

The political economy of capital gains taxation in South Africa - Part II: The public choice of capital gains taxation and public policy

Zane A. Spindler
South African Journal of Economic and Management Sciences | Vol 4, No 2 | a2639 | DOI: https://doi.org/10.4102/sajems.v4i2.2639 | © 2018 Zane A. Spindler | This work is licensed under CC Attribution 4.0
Submitted: 06 July 2018 | Published: 30 June 2001

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Zane A. Spindler, Simon Fraser University, Canada; and School of Economics, University of Cape Town, Canada

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Abstract

Public Finance and Public Choice principles are used to analyze the ideological and practical basis for the proposed introduction of a Capital Gains Tax into the income tax system of South Africa. The paper concludes that this is a flawed tax whose time has passed - especially for countries like South Africa.

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