Abstract

http://ssrn.com/abstract=698402
 
 

Citations (2)



 
 

Footnotes (156)



 


 



Expanding the Study of Comparative Tax Law to Promote Democratic Policy: The Example of the Move to Capital Gains Taxation in Post-Apartheid South Africa


William B. Barker


Penn State Law


Penn State Law Review, Vol. 109, 2005

Abstract:     
This research advances a new method of comparative tax law analysis. The paper suggests that comparative analysis must proceed by studying the ideological purpose behind law and legislation, the manner in which legislation tries to achieve these goals, and the manner in which law's interpreters help or hinder the realization of these goals. It develops a stratagem to guide this analysis that focuses the study on certain defining elements in an income tax system that must be critically studied to determine the system's true potential for equal treatment and distributive justice or their opposite. It looks to the example of South Africa, a country which is redefining itself through taxation as a democratic nation. On the basis of this comparison, one can see how the normative approach to comparative law uncovers law's potential for promoting economic equality through taxation.

Number of Pages in PDF File: 25

Keywords: Tax, comparative law, comparative tax law, capital gains, economic equality

JEL Classification: A13, K00, K34

Accepted Paper Series


Download This Paper

Date posted: April 20, 2005  

Suggested Citation

Barker, William B., Expanding the Study of Comparative Tax Law to Promote Democratic Policy: The Example of the Move to Capital Gains Taxation in Post-Apartheid South Africa. Penn State Law Review, Vol. 109, 2005. Available at SSRN: http://ssrn.com/abstract=698402

Contact Information

William B. Barker (Contact Author)
Penn State Law ( email )
150 South College Street
Carlisle, PA 17013
United States
Feedback to SSRN


Paper statistics
Abstract Views: 2,412
Downloads: 306
Download Rank: 55,809
Citations:  2
Footnotes:  156

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo3 in 0.547 seconds