Browsing by Author "Wainer, Graham D"

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    An enquiry into the factors affecting the development of the South African tax structure (1946/47-1985/86)
    (1987) Wainer, Graham D; Rees, David J
    The objective of this thesis is the provision of explanations for the changes in the South African tax structure between 1946 and 1985. The method of enquiry comprises an evaluation of three theoretical perspectives evident in the literature, referred to throughout as the economic development, public choice and marxist approaches. The central conclusion to emerge from this study is that whilst each of these perspectives individually provides valuable insights, by far the most structured explanation relies on an eclectic exposition which incorporates the relevant contributions of all three approaches.