Browsing by Author "Browne, Richard Arthur"

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    Taxation as a real incentive for land conservation
    (2011) Browne, Richard Arthur; Roeleveld, Jennifer
    The objective of the dissertation is to investigate the opportunity to apply taxation incentives to promote land conservation in South Africa. This dissertation was conducted by means of a critical analysis of current legislation and data available in search of a suggested solution to finding appropriate tax incentives to encourage land conservation. In order to limit the scope of the research, a number of assumptions were made. Conflicting viewpoints underlying certain of these assumptions are discussed.