Horizontal equity as a constitutional norm in income tax law : an analysis with specific reference to section 23(b) of the Income Tax Act

Authors :

Swart, G J

Journal Title :

Tydskrif vir Hedendaagse Romeins-Hollandse Reg

Citation :

(1995) 58 THRHR 633

S.A. Legislation :

Income Tax Act 58 of 1962 s. 23(b)

Constitution of the Republic of South Africa Act 200 of 1993

Income Tax Act 21 of 1995

Subject :

Civil rights

Constitutional law

Income tax - Law and legislation

This item appears in the following Collection(s)