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An argument for either excluding death as a capital gains tax event or abolishing estate duty
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: J J Roeleveld --- Department of Finance and Tax,South Africa is one of the few countries in the world that imposes both estate duty and capital gains tax on the assets of a person on death. This paper presents an argument for the abolishment of estate duty in... -
South African Value-Added Tax: Place of supply rules for cross border supplies of consulting services
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Riette Zulch Lombard --- PricewaterhouseCoopers, South Africa Linda van Heerden --- Department of Economics, South AfricaThe South African Value-Added Tax Act, 89 of 1991 does not contain any explicit place of supply rules to determine the jurisdiction where a cross border supply of services should be taxed, except in respect of foreign electronic service providers... -
Economic growth and R&D expenditures in selected OECD countries: Is there any convergence?
Item type: Journal Article • Journal: African Journal of Science, Technology, Innovation and Development • Authors: Deepika Chawla --- Department of Economics, Patiala, IndiaThe economic growth of nations is strongly associated with rising R&D expenditures. The present study therefore endeavours to examine the stylized patterns of evolution of R&D expenditures (R&D expenditures as a share of GDP) along the development course in 18... -
Institutions and brain drain: The role of business start-up regulations
Item type: Journal Article • Journal: African Journal of Science, Technology, Innovation and Development • Authors: Patrick Marie Nga Ndjobo --- , Cameroon Noémia Certo Simões --- , PortugalThe objective of this article is to re-examine the relationship between African institutions and the migration phenomena. Specifically, we analyze the relationship between business start-up regulations and the brain drain from sub-Saharan African (SSA) countries towards those in OECD. Using...