Nel, Rudie; Nienaber, Gerhard - In: Meditari Accountancy Research 20 (2012) 1, pp. 39-51
Purpose – Since its introduction in South Africa during 2009, the ability of vehicle emissions tax to reduce CO 2 emissions has been questioned, but not yet assessed. The purpose of this paper is to attempt such an assessment by considering tax designs to reduce passenger vehicle CO 2...