Artikel Jurnal Internasional Investigasi pajak kekayaan baru di Afrika Selatan: pelajaran dari pengalaman internasional
In recent years, there has been an increasing focus on new sources of taxation, including tax wealth. In South Africa, two phenomena have pushed the focus on wealth taxes. First, the need for additional tax revenues to fund the ongoing and developing budget deficit was exacerbated by a period of prolonged low economic growth, increased government debt and a very small base of individual taxpayers. Second, the fact that South Africa has one of the most unequal societies in the world. The double demands of increased tax revenues and economic inequality
gathered around the tax on wealth as a possible panacea for both problems. Although South Africa
had a long history of wealth tax transfers in the form of duty taxes and donation taxes, there was never a tax on the wealth of individuals' net worth during their lifetime. Internationally,
many countries have used wealth taxes in various forms, including inheritance taxes, gifts of 1945 taxes, recurring wealth taxes and non-recurring wealth taxes. This study examines a number of international experiences with these three wealth tax categories, seeking lessons and experiences that can inform the debate around the survival of new wealth taxes in South Africa.