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Jackie Arendse,Lilla Stack
AbstractIn recent years, there has been an increasing focus on new sources of taxation, including wealth tax. In South Africa, two phenomena have driven the focus on wealth tax. Firstly, the need for additional tax revenue to fund an ongoing and growing ...
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Cristiano Scarpelli Aguiar Pacheco
O trabalho faz uma breve discussão teórica sobre questões atinentes à tributação sobre herança e doação, bem como traça comparativos entre países. Em seguida verifica a evolução da arrecadação deste imposto no Brasil, desde o ano de 2001, comparando os d...
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Salman Ahmed Shaikh
In this paper, we identify institutions in Islam that can help in achieving egalitarian distribution of income along with continued growth. We discuss that the principle of risk-based productive enterprise can foster capital formation and entrepreneurshi...
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Palesa Makoti,Rudi Oosthuizen
AbstractThe 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 fo...
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Jeffery R. D?Amico
This paper examines the pitfalls and planning opportunities for taxpayers attempting to change domicile from our case study state, Tennessee, to avoid Tennessee inheritance tax to a state that doesnt have such taxes. Various court cases and state tax aut...
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Gracia María Luchena Mozo (Universidad de Castilla-La Mancha)
El trabajo comienza poniendo de manifiesto la falta de definición de la empresa familiar. Pese a ello no puede negarse que en España, como consecuencia de las orientaciones de la UE, disponemos de un régimen fiscal propio para las empresas familiares, es...
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