This book focuses on the shift of power in the global economy from the traditionally dominant nations that comprise the OECD, or, even more narrowly, the G7, to emerging economies, perhaps led by the BRICS. The book explores whether remodelling of the power structure shaping the global economy...

The book chapter charts a complex of ideas about how corporate and shareholder income was and ought to have been taxed over the course of the first half century of income taxation in South Africa (1914-1953). In this period, at least six phases with distinct patterns can be discerned. A close...

This book chapter traces the events of 1914 that led to the imposition of income tax in South Africa. Based on historical records, it explains the economic and political circumstances that appeared to motivate the first Union government to introduce an income tax. General Jan Smuts, then...

This article considers the taxation of cross-border pension payments from the perspective of Germany and South Africa in light of recent case law in Germany, and tax treaty law and relevant domestic law developments in the two countries

This book chapter is part of an analysis of European Community (EC) law as it may apply to taxpayers who are resident or nationals of countries that are not EC members (third states), specifically in the field of tax law. The chapter addresses the relation between South African and EC tax law....

In this contribution we discuss the position of Islamic finance in South Africa and the Netherlands in the light of legal pluralism and legal diversity in each legal system. Islamic finance is based on Islamic law, which is a set of moral and religious principles. According to Islamic law, the...

Most studies of tax evasion take an economic or public finance perspective. Not much has been written from a philosophical or ethical viewpoint. That is probably because most economists are utilitarians and most lawyers are legalists. However, there is a small body of literature that addresses...

A number of studies have examined the relationship between tax collection and various demographic variables. However, until recently most of those studies have involved a United States sample population. The Internal Revenue Service provides demographic data for researchers on a regular basis....

In this article, the authors describe how the South African government has responded to the COVID‑19 crisis through fiscal measures, with a particular focus on the alcohol and tobacco prohibitions. Two severe and fairly unique measures implemented by the government were the prohibition of...