Browsing Research Articles (Taxation) by Author "Smulders, Sharon"

Browsing Research Articles (Taxation) by Author "Smulders, Sharon"

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  • Capital gains tax research : an initial synthesis of the literature 
    Steyn, Theunis Lodewikus; Smulders, Sharon; Stark, Karen; Penning, Ilinza (University of New South Wales, 2019)
    No structured overview of the extent of capital gains tax research and its dimensions in academic journals exists. This article explores the rich diversity of capital gains tax literature in certain electronic databases ...
  • Compliance costs matter – the case of South African individual taxpayers 
    Stark, Karen; Smulders, Sharon (University of New South Wales, 2019)
    This empirical study evaluates the tax compliance costs of individual taxpayers in South Africa in respect of the 2016/17 year of assessment to establish a baseline against which future studies and tax system enhancements ...