2   Artículos

 
en línea
Jackie Arendse,Lilla Stack    
AbstractIn recent years, there has been an increasing focus on new sources of taxation, including wealth tax. In South Africa, two phenomena have driven the focus on wealth tax. Firstly, the need for additional tax revenue to fund an ongoing and growing ... ver más
Revista: Journal of Economic and Financial Sciences (JEF)    Formato: Electrónico

 
en línea
Sheila Killian    
AbstractThis paper addresses the question of dividend clienteles based on shareholder-level taxation. In the United Kingdom in 1997, radical changes were made to the way in which the dominant shareholder clientele was taxed on dividend income. These chan... ver más
Revista: Journal of Economic and Financial Sciences (JEF)    Formato: Electrónico

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