Nel, Rudie; Nienaber, Gerhard - In: Meditari Accountancy Research 20 (2012) July, pp. 39-51
on other fiscal reform initiatives aimed at reducing CO2 emissions by passenger vehicles in South Africa. … authors reviewed literature on tax designs to reduce CO2 emissions, and compared the design of current taxes on passenger … vehicles in South Africa to the tax designs most advocated in the literature to evaluate the effectiveness of the current South …