Capital gains tax research : an initial synthesis of the literature

dc.contributor.authorSteyn, Theunis Lodewikus
dc.contributor.authorSmulders, Sharon
dc.contributor.authorStark, Karen
dc.contributor.authorPenning, Ilinza
dc.date.accessioned2020-08-05T09:35:36Z
dc.date.available2020-08-05T09:35:36Z
dc.date.issued2019
dc.description.abstractNo 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 in respect of recent academic articles published in different ranking categories of journals. The results are synthesised using a systematic review methodology. Selected a priori determinants are used as an analytical foundation to synthesise specific themes emanating from the articles. This research provides valuable information for researchers and other policy-makers in the broader tax environment wishing to explore the capital gains tax phenomenon as a research topic.en_ZA
dc.description.departmentTaxationen_ZA
dc.description.librarianam2020en_ZA
dc.description.urihttps://www.business.unsw.edu.au/research/publications/atax-journalen_ZA
dc.identifier.citationSteyn, T., Smulders, S., Stark, K. et al. 2019, 'Capital gains tax research : an initial synthesis of the literature', eJournal of Tax Research, vol. 16, no. 2, pp. 278-302.en_ZA
dc.identifier.issn1448-2398
dc.identifier.urihttp://hdl.handle.net/2263/75573
dc.language.isoenen_ZA
dc.publisherUniversity of New South Walesen_ZA
dc.rights© 2019 UNSW Australia Business School™en_ZA
dc.subjectCapital gains taxen_ZA
dc.subjectSystematic reviewen_ZA
dc.subjectSystematised reviewen_ZA
dc.subjectJournal rankingsen_ZA
dc.titleCapital gains tax research : an initial synthesis of the literatureen_ZA
dc.typeArticleen_ZA

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