{"id":{"repo_id":"cape-town","oai_identifier":"oai:open.uct.ac.za:11427/15861"},"canonical_url":"https://search.dev.ndltd.org/etd/cape-town/oai:open.uct.ac.za:11427/15861","repository":{"repo_id":"cape-town","name":"University of Cape Town","base_url":"https://open.uct.ac.za/oai/request"},"display":{"title":"An enquiry into the factors affecting the development of the South African tax structure (1946/47-1985/86)","abstract":"The objective of this thesis is the provision of explanations for the changes in the South African tax structure between 1946 and 1985. The method of enquiry comprises an evaluation of three theoretical perspectives evident in the literature, referred to throughout as the economic development, public choice and marxist approaches. The central conclusion to emerge from this study is that whilst each of these perspectives individually provides valuable insights, by far the most structured explanation relies on an eclectic exposition which incorporates the relevant contributions of all three approaches.","abstract_html":"The objective of this thesis is the provision of explanations for the changes in the South African tax structure between 1946 and 1985. The method of enquiry comprises an evaluation of three theoretical perspectives evident in the literature, referred to throughout as the economic development, public choice and marxist approaches. The central conclusion to emerge from this study is that whilst each of these perspectives individually provides valuable insights, by far the most structured explanation relies on an eclectic exposition which incorporates the relevant contributions of all three approaches.","abstract_has_math":false,"creators":["Wainer, Graham D"],"institution":"School of Economics","degree_name":null,"degree_level":null,"degree_discipline":null,"degree_department":null,"school":null,"contributors":[],"advisors":["Rees, David J"],"committee_chairs":[],"committee_members":[],"year":1987,"date_issued":"1987","date_published":"1987","updated_at":"2026-07-22T22:23:39Z","subjects":[],"languages":["eng"],"rights":[],"rights_urls":[],"identifier_entries":[]},"links":{"outbound_url":"http://hdl.handle.net/11427/15861","outbound_label":"Handle","outbound_source":"dc:identifier.uri"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor.advisor","label":"Advisor","values":["Rees, David J"]},{"key":"dc:creator","label":"Author","values":["Wainer, Graham D"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date.accessioned","label":"Dc Date Accessioned","values":["2015-12-20T15:37:27Z"]},{"key":"dc:date.available","label":"Dc Date Available","values":["2015-12-20T15:37:27Z"]},{"key":"dc:date.issued","label":"Date","values":["1987"]},{"key":"dc:publisher.department","label":"Dc Publisher Department","values":["School of Economics"]},{"key":"dc:publisher.institution","label":"Dc Publisher Institution","values":["University of Cape Town"]},{"key":"dc:type","label":"Dc Type","values":["Master Thesis"]},{"key":"dc:type.qualificationlevel","label":"Dc Type Qualificationlevel","values":["Masters"]},{"key":"dc:type.qualificationname","label":"Dc Type Qualificationname","values":["MCom"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language.iso","label":"Language (ISO)","values":["eng"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier.uri","label":"Identifier URI","values":["http://hdl.handle.net/11427/15861"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description","label":"Description","values":["Bibliography: pages 277-294."]},{"key":"dc:description.abstract","label":"Abstract","values":["The objective of this thesis is the provision of explanations for the changes in the South African tax structure between 1946 and 1985. The method of enquiry comprises an evaluation of three theoretical perspectives evident in the literature, referred to throughout as the economic development, public choice and marxist approaches. The central conclusion to emerge from this study is that whilst each of these perspectives individually provides valuable insights, by far the most structured explanation relies on an eclectic exposition which incorporates the relevant contributions of all three approaches."]},{"key":"dc:title","label":"Title","values":["An enquiry into the factors affecting the development of the South African tax structure (1946/47-1985/86)"]}]}],"canonical_facts":{"dc:contributor.advisor":["Rees, David J"],"dc:creator":["Wainer, Graham D"],"dc:date.accessioned":["2015-12-20T15:37:27Z"],"dc:date.available":["2015-12-20T15:37:27Z"],"dc:date.issued":["1987"],"dc:description":["Bibliography: pages 277-294."],"dc:description.abstract":["The objective of this thesis is the provision of explanations for the changes in the South African tax structure between 1946 and 1985. The method of enquiry comprises an evaluation of three theoretical perspectives evident in the literature, referred to throughout as the economic development, public choice and marxist approaches. The central conclusion to emerge from this study is that whilst each of these perspectives individually provides valuable insights, by far the most structured explanation relies on an eclectic exposition which incorporates the relevant contributions of all three approaches."],"dc:identifier.uri":["http://hdl.handle.net/11427/15861"],"dc:language.iso":["eng"],"dc:publisher.department":["School of Economics"],"dc:publisher.institution":["University of Cape Town"],"dc:title":["An enquiry into the factors affecting the development of the South African tax structure (1946/47-1985/86)"],"dc:type":["Master Thesis"],"dc:type.qualificationlevel":["Masters"],"dc:type.qualificationname":["MCom"]},"updated_at":"2026-07-22T22:23:39Z"}