z-logo
Premium
SOME THOUGHTS ON INDIRECT TAX EFFECTS IN SOUTH AFRICA *
Author(s) -
WAASDIJK T.
Publication year - 1969
Publication title -
south african journal of economics
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.502
H-Index - 31
eISSN - 1813-6982
pISSN - 0038-2280
DOI - 10.1111/j.1813-6982.1969.tb02525.x
Subject(s) - economics , subsistence agriculture , consumption (sociology) , revenue , state (computer science) , payment , tax revenue , product (mathematics) , indirect tax , income tax , development economics , monetary economics , international economics , public economics , market economy , tax reform , geography , agriculture , finance , social science , geometry , mathematics , archaeology , algorithm , sociology , computer science
W hereas income tax is the product of 19th Century thought on State revenue, indirect taxes and property taxes go back to ancient times. This is not surprising, for in underdeveloped countries consumption and property are more readily ascertained than income, which is wholly or partly received in the form of subsistence income or payment in kind.

This content is not available in your region!

Continue researching here.

Having issues? You can contact us here
Accelerating Research

Address

John Eccles House
Robert Robinson Avenue,
Oxford Science Park, Oxford
OX4 4GP, United Kingdom