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Showing 1 to 1 of 1 for “"Haig-Simons"”.
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Bitcoin Mining under the South African income Tax Act: a case for a common treatment
… as the embodiment of a tax regime based on the Haig-Simons comprehensive model of income. It is known as ‘Capital Gains Tax', or CGT, the tax base of which is all non-trade net accretions to wealth, subject to certain exclusions. In contrast to the gross income definition and associated …