Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 47 for “"capital gains tax"”.
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Capital gains tax in South Africa
… thing in the world to understand is the income tax"'. It is thus most appropriate that Capital Gains Tax ("CGT") has not been introduced into South African law as a separate tax but has rather been added to the Income Tax Act 58 of 1962 ("the Act") by means of an Eighth Schedule ("the …
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Capital Gains Tax-Capita Selecta on capital losses
The taxation of capital gains was introduced into the South African taxation law with the promulgation of the Taxation Laws Amendment Act, No. 5 of 2001
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Potential impacts of various capital gains tax structures on forest investments
… of the study was to determine how various capital gains tax structures affect decisions to invest in new forest investments. These effects were measured by changes in the after-tax present values of bare land under each tax structure. The three capital gains tax structures modeled were: the …
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A critical assessment of the capital gains tax as a fiscal policy tool for South Africa
… dissertation attempts to critically analyse the tax on capital gains as an addition to South Africa's fiscal framework. The method of the analysis involves the collation of international research on the effects of capital gains tax on the economies, financial markets, labour markets and revenue …
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Multiple taxes levied on deceased estates:A comparison of the determination of the value and the taxation of limited interests for estate duty,capital gains tax and value-added tax
… (SA). For this reason, the need for wealth tax in SA is undeniable however the multiple taxes imposed on deceased estates have generated discussions, with many being of the opinion that the taxes imposed on deceased estates are excessive. The main objective of this research is to discuss the …
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The long arm provisions of capital gain tax: An analysis of the capital gains tax consequences on the indirect disposal of immovable property by non-residents in selected African Countries
… through the disposal of shares may be subject to capital gains tax in the country in which the immovable property is situated. Certain African countries were selected and the capital gains tax consequences on disposal of such property were determined by analysing the domestic tax legislation of …
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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
… 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 …
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Limited interests in property an overview of limited interests in property with particular reference to the taxation of usufructs and more specifically the capital gains tax effects on disposal for individuals and for trusts
… in property with particular reference to the taxation of usufructs and more specifically to the capital gains tax effect on disposal for individuals and trusts.
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Conversion of shares: the tax implications
… preference dividends. This paper considers the capital gains tax consequences of such conversions. It is argued that the necessary elements needed to trigger a capital gains tax liability is are not present in such transactions. Based on the theory that an asset consists of a bundle of rights, …
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Conversion of shares: the tax implications
… preference dividends. This paper considers the capital gains tax consequences of such conversions. It is argued that the necessary elements needed to trigger a capital gains tax liability is are not present in such transactions. Based on the theory that an asset consists of a bundle of rights, …
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Is it time to abolish estate duty in South Africa? a comparative look at global trends in levying death taxes and the feasibility of suggested changes to South Africa’s current regime
This dissertation examines the current system of taxation that is imposed in South Africa on the death of a taxpayer. The main focus of the research, among others, is on the issues associated with a taxpayer having to pay both estate duty and capital gains tax upon his or her death, resulting in a …
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The Econometrics of Piecewise Linear Budget Constraints With Skewed Error Distributons: An Application To Housing Demand In The Presence Of Capital Gains Taxation
… extent to which thin markets in conjunction with tax induced kinks in the budget constraint cause consumer demand to be skewed. To illustrate the principles I focus on the demand for owner-occupied housing. Housing units are indivisible and heterogeneous while tastes for housing are at least …
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The effect of taxes on the structure of corporate acquisitions
This study investigates tax and non-tax determinants of corporate acquisition structure. In contrast to previous research, this study analyzes acquisitions from an investment financing perspective and investigates the tax implications of transaction structure for all three contracting …
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The taxation of trust income and expenditure in South Africa
… African Legislature, due to trusts being used as tax planning devices, the Legislature amended the Income Tax Act in an attempt to make trusts an unattractive tax planning tool. Diverse taxes typify South Africa's fiscal landscape, not all of which pertain to the use of the trust in estate and …
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The international tax consequences arising on the death of South African individuals owning Greek or Portuguese property and Greeks or Portuguese owning South African property
South Africa levies two taxes on an individual in the event of death; namely estate duty and capital gains tax. Much debate exists on whether it is fair for South Africans to pay a "double tax" on the same assets on death. There is also a possibility that the deceased becomes liable for a third tax …
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Essays in corporate finance and taxation
… several questions in corporate finance and taxation. The first essay uses a panel dataset of balance sheet and income information, taken from the tax returns of U.S. corporations, to study the relationship between bank competition and the financing of firms. Over the period 1987 to 1998, I …
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The effect of South African dividend and capital gains taxes on cost of capital, firm value and capital structure
I examine the effect of South African taxes, specifically the secondary tax on companies (STC) and capital gains tax (CGT) on investor measures of expected return and firm value, firm cost of capital and optimal capital structure. The discussion, findings and models presented in this study are …
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To what extent can a South African resident donor's offshore investment trust be arranged so as to avoid the following South African taxes and duty
… African donor and beneficiary from an income tax, capital gains tax, donations tax and estate duty point of view that will exclude a consideration of value added tax and regional services council levies on the basis that the offshore trusts being considered here, are not business or trading …
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An analysis of the proposed annual mark-to-market taxation of the capital gains of long-term insurance policyholders
… Treasury's mark-to-market proposal which aims to tax the unrealised capital gains of long-term insurance policyholders on an annual basis. Although the proposal was ultimately rejected it remains under consideration. The mark-to-market proposal is evaluated against its intended purpose. The …
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Essays on the financial behavior of corporations and households
… earnings. The paper also considers what role the taxation of distributions has in explaining the growth of corporate share repurchases. The second essay examines how participant choice in pension plans affects household portfolios. Some retirement plans allow the participant to choose how funds …
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