Transcription of Eighth Interim Report of the Commission of Inquiry into ...
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Eighth Interim Report of the Commission of Inquiry into ...
REPUBLIC OF south AFRICAE ighth Interim Reportof theCommission of Inquiryinto certain Aspects of theTax Structure of south AfricaThe Implications of Introducing a Land Tax in south AfricaiTHE IMPLICATIONS OF INTRODUCING A LAND TAX IN south AFRICATABLE OF CONTENTSPageTHE Commission S FINDINGS AND RECOMMENDATIONS WITH REGARD TO THESUBCOMMITTEE S REPORT1-6 Report OF THE SUBCOMMITTEEFOREWORDS tatus of the Report and investigative proceduresiiA matter of concerniiAcknowledgementsiiiCHAPTER 1 SURVEY OF THE WORK OF THE Report of the statement no. overview of submissions received by the SubcommitteeThe tax authorityDefinition of the tax baseThe tax rateMethods of valuation of rural landThe economic impact of a land taxAdministrative aspects of a land taxMethods of enforcementAlleviation measuresA rural land tax and income taxesA rural land tax and other 2 THE ECONOMIC EFFECT OF A LAND TAX ON and data usedDynamic linear programmingStatic linear the effect of a land used for the effect on market values of land in gauteng and south results of the Heidelberg case Olifants river basin of the results from the other case taxes and RSC 3 THE CAPACITY OF RURAL MUNICIPALITIES IN government structures (municipalities)Metropolitan and non-metropolitan municipalitiesNon-m
ii 2.5 The effect on market values of land in Gauteng and South Africa 10 2.6 The results of the Heidelberg case study 12 2.7 The Olifants river basin results 14
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