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Sugar-sweetened beverage (SSB) tax in South Africa: an analysis of the tax design.
Sugar-Sweetened Beverage (SSB) tax has stirred considerable debate both locally and internationally in the recent years and this dissertation explores some of these issues. The tax was announced in South Africa by former ...
An exploration of whether the valuation of amounts for gross income should adopt a subjective or objective approach.
The goal of this dissertation is to offer an investigative comparison between the subjective and objective approaches that are adopted by the courts in evaluating an amount for inclusion in the gross income of a taxpayer. ...