IFRS and FPI nexus: does the quality of the institutional framework matter for African countries?
- Simbi, Chipo, Arendse, Jacqueline A, Khumalo, Sibanisezwe A
- Authors: Simbi, Chipo , Arendse, Jacqueline A , Khumalo, Sibanisezwe A
- Date: 2022
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/426448 , vital:72354 , xlink:href="https://doi.org/10.1108/JAEE-10-2021-0319"
- Description: The institutional framework of an African country may influence the effectiveness of the International Financial Reporting Standards (IFRS) on foreign investment inflows. The purpose of this paper is to argue that the quality of a country's institutional framework impacts the effectiveness of IFRS to an adopting country and ultimately influences the levels of Foreign Portfolio Investment (FPI).
- Full Text:
- Authors: Simbi, Chipo , Arendse, Jacqueline A , Khumalo, Sibanisezwe A
- Date: 2022
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/426448 , vital:72354 , xlink:href="https://doi.org/10.1108/JAEE-10-2021-0319"
- Description: The institutional framework of an African country may influence the effectiveness of the International Financial Reporting Standards (IFRS) on foreign investment inflows. The purpose of this paper is to argue that the quality of a country's institutional framework impacts the effectiveness of IFRS to an adopting country and ultimately influences the levels of Foreign Portfolio Investment (FPI).
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Investigating a new wealth tax in South Africa: Lessons from international experience
- Arendse, Jacqueline A, Stack, Elizabeth M
- Authors: Arendse, Jacqueline A , Stack, Elizabeth M
- Date: 2018
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/69434 , vital:29536 , https://jefjournal.org.za/index.php/jef/article/view/175/193
- Description: In 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 budget deficit, exacerbated by a prolonged period of low economic growth, rising government debt and a very small base of individual taxpayers. Secondly, the fact that South Africa has one of the most unequal societies in the world. The dual demands of increased tax revenue and economic inequality have converged around wealth tax as a possible panacea to both problems. Although South Africa has a long history of wealth transfer tax in the form of estate duty and donations tax, there has never been a tax on the net wealth holdings of individuals during their lifetime. Internationally, numerous countries have used wealth tax in various forms, including inheritance tax, gift tax, recurrent wealth tax and non-recurrent wealth tax. This study examines some of the international experiences with these three categories of wealth tax, seeking lessons and experiences that can inform the debate around the viability of a new wealth tax in South Africa.
- Full Text:
- Authors: Arendse, Jacqueline A , Stack, Elizabeth M
- Date: 2018
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/69434 , vital:29536 , https://jefjournal.org.za/index.php/jef/article/view/175/193
- Description: In 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 budget deficit, exacerbated by a prolonged period of low economic growth, rising government debt and a very small base of individual taxpayers. Secondly, the fact that South Africa has one of the most unequal societies in the world. The dual demands of increased tax revenue and economic inequality have converged around wealth tax as a possible panacea to both problems. Although South Africa has a long history of wealth transfer tax in the form of estate duty and donations tax, there has never been a tax on the net wealth holdings of individuals during their lifetime. Internationally, numerous countries have used wealth tax in various forms, including inheritance tax, gift tax, recurrent wealth tax and non-recurrent wealth tax. This study examines some of the international experiences with these three categories of wealth tax, seeking lessons and experiences that can inform the debate around the viability of a new wealth tax in South Africa.
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The Cohen and Kuttel stories: is the place where I hang my hat still relevant to determine my residence for tax purposes?
- Arendse, Jacqueline A, Stark, Karen, Renaud, Craig
- Authors: Arendse, Jacqueline A , Stark, Karen , Renaud, Craig
- Date: 2015
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/131285 , vital:36549 , DOI: 10.25159/1998-8125/5779
- Description: Determining the residence of a taxpayer is one of the most important aspects of modern tax systems. For an individual taxpayer who migrates, a common trend in the modern world, the questions are where the person is ordinarily resident and whether the place of ordinary residence can change.
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- Authors: Arendse, Jacqueline A , Stark, Karen , Renaud, Craig
- Date: 2015
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/131285 , vital:36549 , DOI: 10.25159/1998-8125/5779
- Description: Determining the residence of a taxpayer is one of the most important aspects of modern tax systems. For an individual taxpayer who migrates, a common trend in the modern world, the questions are where the person is ordinarily resident and whether the place of ordinary residence can change.
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