Do death taxes deserve to die? An international search for alternatives
The death tax debate has been going on for a long time, with opponents and proponents of death taxes citing various reasons for retaining, amending or abolishing the taxes and no obvious answer coming to the fore. This study conducted a search for alternative taxes that could replace death taxes. Th...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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AOSIS
2015-04-01
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| Series: | Journal of Economic and Financial Sciences |
| Subjects: | |
| Online Access: | https://jefjournal.org.za/index.php/jef/article/view/91 |
| _version_ | 1818756480956891136 |
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| author | Palesa Makoti Rudi Oosthuizen |
| author_facet | Palesa Makoti Rudi Oosthuizen |
| author_sort | Palesa Makoti |
| collection | DOAJ |
| description | The death tax debate has been going on for a long time, with opponents and proponents of death taxes citing various reasons for retaining, amending or abolishing the taxes and no obvious answer coming to the fore. This study conducted a search for alternative taxes that could replace death taxes. The search transcended national borders in order to identify possible solutions to this age-old problem. The suitability of the alternatives (in the eyes of both the opponents and proponents of death taxes) was measured by comparing the advantages and disadvantages associated with each alternative identified to the advantages and disadvantages associated with death taxes. This study further evaluated whether any of the identified alternatives would be suitable for South Africa. It summarises the available alternatives, their advantages and disadvantages. It also concludes that extensive further research is required to arrive at an optimal solution for South Africa. |
| first_indexed | 2024-12-18T05:55:43Z |
| format | Article |
| id | doaj.art-c6f0a3bb652445e3828b193999112666 |
| institution | Directory Open Access Journal |
| issn | 1995-7076 2312-2803 |
| language | English |
| last_indexed | 2024-12-18T05:55:43Z |
| publishDate | 2015-04-01 |
| publisher | AOSIS |
| record_format | Article |
| series | Journal of Economic and Financial Sciences |
| spelling | doaj.art-c6f0a3bb652445e3828b1939991126662022-12-21T21:18:48ZengAOSISJournal of Economic and Financial Sciences1995-70762312-28032015-04-018120322210.4102/jef.v8i1.9188Do death taxes deserve to die? An international search for alternativesPalesa Makoti0Rudi Oosthuizen1University of PretoriaUniversity of PretoriaThe death tax debate has been going on for a long time, with opponents and proponents of death taxes citing various reasons for retaining, amending or abolishing the taxes and no obvious answer coming to the fore. This study conducted a search for alternative taxes that could replace death taxes. The search transcended national borders in order to identify possible solutions to this age-old problem. The suitability of the alternatives (in the eyes of both the opponents and proponents of death taxes) was measured by comparing the advantages and disadvantages associated with each alternative identified to the advantages and disadvantages associated with death taxes. This study further evaluated whether any of the identified alternatives would be suitable for South Africa. It summarises the available alternatives, their advantages and disadvantages. It also concludes that extensive further research is required to arrive at an optimal solution for South Africa.https://jefjournal.org.za/index.php/jef/article/view/91advantagesalternativesdeath taxesdisadvantagesestate taxinheritance taxopponentsproponents |
| spellingShingle | Palesa Makoti Rudi Oosthuizen Do death taxes deserve to die? An international search for alternatives Journal of Economic and Financial Sciences advantages alternatives death taxes disadvantages estate tax inheritance tax opponents proponents |
| title | Do death taxes deserve to die? An international search for alternatives |
| title_full | Do death taxes deserve to die? An international search for alternatives |
| title_fullStr | Do death taxes deserve to die? An international search for alternatives |
| title_full_unstemmed | Do death taxes deserve to die? An international search for alternatives |
| title_short | Do death taxes deserve to die? An international search for alternatives |
| title_sort | do death taxes deserve to die an international search for alternatives |
| topic | advantages alternatives death taxes disadvantages estate tax inheritance tax opponents proponents |
| url | https://jefjournal.org.za/index.php/jef/article/view/91 |
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