id	sid	eid	entity	type
ijtc-738	1	1	the illomata international journal of management ilomata international journal of tax & accounting p-issn	ORG
ijtc-738	1	2	2714-9838	CARDINAL
ijtc-738	1	3	2714-9846	CARDINAL
ijtc-738	1	4	4	CARDINAL
ijtc-738	1	5	2	CARDINAL
ijtc-738	1	6	2023	CARDINAL
ijtc-738	2	1	341	CARDINAL
ijtc-738	2	2	ilomata international journal of tax & accounting	ORG
ijtc-738	2	3	suzette bosman2	PERSON
ijtc-738	3	1	plaatje university	ORG
ijtc-738	3	2	south africa	GPE
ijtc-738	3	3	february 8	DATE
ijtc-738	3	4	2023	CARDINAL
ijtc-738	3	5	april 21	DATE
ijtc-738	3	6	2023	CARDINAL
ijtc-738	3	7	april 30	DATE
ijtc-738	3	8	2023	CARDINAL
ijtc-738	4	1	abrahams, e., bosman, s.(2023	ORG
ijtc-738	6	1	ilomata international journal of tax and accounting	ORG
ijtc-738	6	2	4(2	CARDINAL
ijtc-738	6	3	341	CARDINAL
ijtc-738	9	1	south africa	GPE
ijtc-738	14	1	namibia	GPE
ijtc-738	14	2	south africa	GPE
ijtc-738	14	3	india	GPE
ijtc-738	14	4	australia	GPE
ijtc-738	15	1	south africa	GPE
ijtc-738	16	1	south africa	GPE
ijtc-738	17	1	4.0	CARDINAL
ijtc-738	18	1	o.e.c.d	CARDINAL
ijtc-738	18	2	2013	DATE
ijtc-738	19	1	2013	DATE
ijtc-738	20	1	342	CARDINAL
ijtc-738	20	2	ilomata international journal of tax & accounting	ORG
ijtc-738	21	1	2021	DATE
ijtc-738	23	1	o.e.c.d	CARDINAL
ijtc-738	23	2	2013	DATE
ijtc-738	24	1	o.e.c.d	CARDINAL
ijtc-738	24	2	2013	DATE
ijtc-738	25	1	abraham maslow	PERSON
ijtc-738	26	1	first	ORDINAL
ijtc-738	28	1	1943	DATE
ijtc-738	29	1	yu	NORP
ijtc-738	29	2	2007	DATE
ijtc-738	29	3	2007	DATE
ijtc-738	30	1	kahneman &	ORG
ijtc-738	30	2	1974	DATE
ijtc-738	31	1	2020	DATE
ijtc-738	32	1	2013	DATE
ijtc-738	33	1	2016	DATE
ijtc-738	35	1	kamiru	GPE
ijtc-738	35	2	2005	DATE
ijtc-738	36	1	three	CARDINAL
ijtc-738	37	1	arendse & stack	ORG
ijtc-738	37	2	2018	DATE
ijtc-738	38	1	the cambridge dictionary	FAC
ijtc-738	40	1	arendse & stack	ORG
ijtc-738	40	2	2018	DATE
ijtc-738	41	1	basson	PERSON
ijtc-738	41	2	2015	DATE
ijtc-738	41	3	stt	ORG
ijtc-738	42	1	one	CARDINAL
ijtc-738	43	1	o.e.c.d	CARDINAL
ijtc-738	43	2	2013	DATE
ijtc-738	43	3	ramson	GPE
ijtc-738	43	4	2014	DATE
ijtc-738	44	1	343	CARDINAL
ijtc-738	44	2	ilomata international journal of tax & accounting	ORG
ijtc-738	44	3	south african	NORP
ijtc-738	45	1	australia	GPE
ijtc-738	45	2	india	GPE
ijtc-738	45	3	namibia	GPE
ijtc-738	46	1	australia	GPE
ijtc-738	46	2	south africa	GPE
ijtc-738	46	3	halog & anieke	ORG
ijtc-738	46	4	2021	CARDINAL
ijtc-738	47	1	south african	NORP
ijtc-738	47	2	australian	NORP
ijtc-738	47	3	2014	DATE
ijtc-738	48	1	india	GPE
ijtc-738	48	2	brazil	GPE
ijtc-738	48	3	russia	GPE
ijtc-738	48	4	india	GPE
ijtc-738	48	5	china & south africa	ORG
ijtc-738	48	6	arendse & stack	ORG
ijtc-738	48	7	2018	DATE
ijtc-738	49	1	namibia	GPE
ijtc-738	49	2	south africa	GPE
ijtc-738	49	3	k.m.p.g.	GPE
ijtc-738	49	4	2022	CARDINAL
ijtc-738	49	5	pricewaterhousecoopers	ORG
ijtc-738	49	6	2019	DATE
ijtc-738	52	1	stt	ORG
ijtc-738	56	1	2018	DATE
ijtc-738	60	1	firstly	ORDINAL
ijtc-738	61	1	south africa	GPE
ijtc-738	63	1	344	CARDINAL
ijtc-738	63	2	ilomata international journal of tax & accounting	ORG
ijtc-738	63	3	2010	DATE
ijtc-738	63	4	1864	DATE
ijtc-738	63	5	basson	PERSON
ijtc-738	63	6	2015	DATE
ijtc-738	64	1	29 of 1922	DATE
ijtc-738	65	1	1955	DATE
ijtc-738	66	1	south africa’s	GPE
ijtc-738	66	2	2010	DATE
ijtc-738	66	3	roeleveld	PERSON
ijtc-738	66	4	2015	DATE
ijtc-738	67	1	2013	DATE
ijtc-738	67	2	pravin gordhan	PERSON
ijtc-738	67	3	the davis tax committee	ORG
ijtc-738	67	4	dtc	ORG
ijtc-738	67	5	india	GPE
ijtc-738	67	6	france	GPE
ijtc-738	68	1	2015	DATE
ijtc-738	68	2	south african	NORP
ijtc-738	68	3	stt	ORG
ijtc-738	69	1	2010	DATE
ijtc-738	70	1	2015	DATE
ijtc-738	70	2	cgt	PERSON
ijtc-738	73	1	1	CARDINAL
ijtc-738	74	1	south africa	GPE
ijtc-738	74	2	•	CARDINAL
ijtc-738	74	3	•	CARDINAL
ijtc-738	74	4	•	CARDINAL
ijtc-738	74	5	000 40%	PERCENT
ijtc-738	74	6	•	CARDINAL
ijtc-738	74	7	r300 000	CARDINAL
ijtc-738	74	8	•	CARDINAL
ijtc-738	74	9	•	CARDINAL
ijtc-738	74	10	•	CARDINAL
ijtc-738	74	11	•	CARDINAL
ijtc-738	74	12	0.25%	PERCENT
ijtc-738	74	13	345	CARDINAL
ijtc-738	74	14	ilomata international journal of tax & accounting	ORG
ijtc-738	74	15	20%	PERCENT
ijtc-738	74	16	million	CARDINAL
ijtc-738	74	17	million	CARDINAL
ijtc-738	74	18	000 20%	PERCENT
ijtc-738	74	19	•	CARDINAL
ijtc-738	74	20	000 000 13%	PERCENT
ijtc-738	74	21	tax	PERSON
ijtc-738	74	22	south african	NORP
ijtc-738	74	23	the johannesburg stock exchange	ORG
ijtc-738	74	24	jse	ORG
ijtc-738	75	1	1	CARDINAL
ijtc-738	75	2	2012	DATE
ijtc-738	75	3	2	CARDINAL
ijtc-738	75	4	2014	DATE
ijtc-738	76	1	50	CARDINAL
ijtc-738	76	2	third	ORDINAL
ijtc-738	76	3	2015	DATE
ijtc-738	76	4	700	CARDINAL
ijtc-738	76	5	jse	ORG
ijtc-738	76	6	2015	DATE
ijtc-738	77	1	r1 000 000	PRODUCT
ijtc-738	77	2	r400 000	PRODUCT
ijtc-738	77	3	today	DATE
ijtc-738	78	1	45%	PERCENT
ijtc-738	78	2	000	CARDINAL
ijtc-738	78	3	the prior year	DATE
ijtc-738	79	1	vivos1	NORP
ijtc-738	79	2	3	CARDINAL
ijtc-738	79	3	2002	DATE
ijtc-738	79	4	third	ORDINAL
ijtc-738	79	5	2018	DATE
ijtc-738	80	1	15 and 22	DATE
ijtc-738	80	2	the united kingdom	GPE
ijtc-738	80	3	uk	GPE
ijtc-738	82	1	1	CARDINAL
ijtc-738	85	1	2	CARDINAL
ijtc-738	85	2	1	CARDINAL
ijtc-738	85	3	500	CARDINAL
ijtc-738	85	4	2	CARDINAL
ijtc-738	85	5	000	CARDINAL
ijtc-738	86	1	200	CARDINAL
ijtc-738	86	2	2014	DATE
ijtc-738	86	3	third	ORDINAL
ijtc-738	86	4	bosman 346	PERSON
ijtc-738	86	5	ilomata international journal of tax & accounting	ORG
ijtc-738	86	6	3	CARDINAL
ijtc-738	86	7	000 2002	DATE
ijtc-738	86	8	third	ORDINAL
ijtc-738	86	9	3	CARDINAL
ijtc-738	86	10	400 2018	CARDINAL
ijtc-738	87	1	2015	CARDINAL
ijtc-738	87	2	third	ORDINAL
ijtc-738	87	3	r600	ORG
ijtc-738	87	4	2015	CARDINAL
ijtc-738	87	5	mr.tax	ORG
ijtc-738	87	6	south africa	GPE
ijtc-738	90	1	1,2	CARDINAL
ijtc-738	91	1	second	ORDINAL
ijtc-738	91	2	2	CARDINAL
ijtc-738	91	3	700	CARDINAL
ijtc-738	91	4	20	CARDINAL
ijtc-738	91	5	eighth	ORDINAL
ijtc-738	92	1	1	CARDINAL
ijtc-738	93	1	sec	ORG
ijtc-738	93	2	9	CARDINAL
ijtc-738	93	3	38	CARDINAL
ijtc-738	93	4	eighth	ORDINAL
ijtc-738	94	1	35	CARDINAL
ijtc-738	94	2	eighth	ORDINAL
ijtc-738	96	1	the tax year	DATE
ijtc-738	96	2	the prior year’s	DATE
ijtc-738	96	3	000	CARDINAL
ijtc-738	96	4	stein	PERSON
ijtc-738	96	5	2019	DATE
ijtc-738	97	1	000	CARDINAL
ijtc-738	99	1	3	CARDINAL
ijtc-738	99	2	1	CARDINAL
ijtc-738	99	3	2	CARDINAL
ijtc-738	99	4	1 400	CARDINAL
ijtc-738	99	5	2	CARDINAL
ijtc-738	99	6	6 200	CARDINAL
ijtc-738	99	7	1 200	CARDINAL
ijtc-738	99	8	150-125	CARDINAL
ijtc-738	99	9	25	CARDINAL
ijtc-738	99	10	600-800	CARDINAL
ijtc-738	99	11	200	CARDINAL
ijtc-738	99	12	2 425	CARDINAL
ijtc-738	99	13	1 745	CARDINAL
ijtc-738	99	14	5	CARDINAL
ijtc-738	99	15	40	CARDINAL
ijtc-738	99	16	1 705	CARDINAL
ijtc-738	99	17	347	CARDINAL
ijtc-738	99	18	ilomata international journal of tax & accounting	ORG
ijtc-738	99	19	3	CARDINAL
ijtc-738	99	20	the year	DATE
ijtc-738	100	1	40%	PERCENT
ijtc-738	100	2	000	CARDINAL
ijtc-738	100	3	45%	PERCENT
ijtc-738	101	1	000*45%	PERCENT
ijtc-738	101	2	stein	PERSON
ijtc-738	101	3	2019	DATE
ijtc-738	104	1	section 9h	LAW
ijtc-738	104	2	tax	PERSON
ijtc-738	105	1	2012	DATE
ijtc-738	105	2	muller	ORG
ijtc-738	105	3	2010	DATE
ijtc-738	106	1	annual	DATE
ijtc-738	106	2	r300 000	FAC
ijtc-738	106	3	2016	DATE
ijtc-738	108	1	4	CARDINAL
ijtc-738	109	1	1	CARDINAL
ijtc-738	109	2	2	CARDINAL
ijtc-738	109	3	1 400	CARDINAL
ijtc-738	109	4	2	CARDINAL
ijtc-738	109	5	6 200	CARDINAL
ijtc-738	109	6	1 200	CARDINAL
ijtc-738	109	7	150-125	CARDINAL
ijtc-738	109	8	25	CARDINAL
ijtc-738	109	9	600-800	CARDINAL
ijtc-738	109	10	200	CARDINAL
ijtc-738	109	11	2 425	CARDINAL
ijtc-738	109	12	1 745	QUANTITY
ijtc-738	109	13	5	CARDINAL
ijtc-738	109	14	year	DATE
ijtc-738	109	15	300	CARDINAL
ijtc-738	109	16	1 445	CARDINAL
ijtc-738	109	17	445 000	CARDINAL
ijtc-738	109	18	40%	PERCENT
ijtc-738	109	19	000	CARDINAL
ijtc-738	110	1	100	CARDINAL
ijtc-738	110	2	000*45%	PERCENT
ijtc-738	111	1	stt	ORG
ijtc-738	111	2	stt	ORG
ijtc-738	111	3	sec	ORG
ijtc-738	111	4	stt	ORG
ijtc-738	112	1	stt	ORG
ijtc-738	112	2	0.25%	PERCENT
ijtc-738	112	3	2022b	DATE
ijtc-738	112	4	sec	ORG
ijtc-738	112	5	2	CARDINAL
ijtc-738	112	6	stt	ORG
ijtc-738	113	1	stt	ORG
ijtc-738	113	2	r312.50	PERSON
ijtc-738	113	3	0.25%	PERCENT
ijtc-738	113	4	r2 000	FAC
ijtc-738	114	1	0.25%	PERCENT
ijtc-738	115	1	2	CARDINAL
ijtc-738	115	2	3	CARDINAL
ijtc-738	115	3	grange	GPE
ijtc-738	115	4	2013	DATE
ijtc-738	116	1	1	CARDINAL
ijtc-738	117	1	2	CARDINAL
ijtc-738	117	2	000	CARDINAL
ijtc-738	117	3	000 000-r2	QUANTITY
ijtc-738	117	4	475	CARDINAL
ijtc-738	117	5	250	CARDINAL
ijtc-738	117	6	3	CARDINAL
ijtc-738	117	7	r1 000 000	PRODUCT
ijtc-738	118	1	4	CARDINAL
ijtc-738	118	2	south african	NORP
ijtc-738	119	1	bosman 348	PERSON
ijtc-738	119	2	ilomata international journal of tax & accounting	ORG
ijtc-738	119	3	5	CARDINAL
ijtc-738	119	4	1	CARDINAL
ijtc-738	119	5	1 000 000	QUANTITY
ijtc-738	119	6	0%	PERCENT
ijtc-738	119	7	1 375 000	QUANTITY
ijtc-738	119	8	3%	PERCENT
ijtc-738	119	9	1 925 000 r11	QUANTITY
ijtc-738	119	10	250 + 6%	PERCENT
ijtc-738	119	11	1 375 000 1 925 001	QUANTITY
ijtc-738	119	12	2 475 000 r44	QUANTITY
ijtc-738	119	13	250 + 8%	PERCENT
ijtc-738	119	14	1 925 000 2 475 001	QUANTITY
ijtc-738	119	15	11 000 000	QUANTITY
ijtc-738	119	16	250 +11%	PERCENT
ijtc-738	119	17	475 000 10 000 001	QUANTITY
ijtc-738	120	1	000 000	CARDINAL
ijtc-738	120	2	2022	CARDINAL
ijtc-738	121	1	section 4(q	LAW
ijtc-738	122	1	section 4a	LAW
ijtc-738	124	1	tax	PERSON
ijtc-738	124	2	6	CARDINAL
ijtc-738	125	1	2	CARDINAL
ijtc-738	125	2	2	CARDINAL
ijtc-738	125	3	6 200	CARDINAL
ijtc-738	125	4	150	CARDINAL
ijtc-738	125	5	600	CARDINAL
ijtc-738	125	6	9 850	CARDINAL
ijtc-738	125	7	sec	ORG
ijtc-738	125	8	2	CARDINAL
ijtc-738	125	9	1 000	CARDINAL
ijtc-738	125	10	400	CARDINAL
ijtc-738	125	11	5 550	CARDINAL
ijtc-738	125	12	sec	ORG
ijtc-738	125	13	4a	PRODUCT
ijtc-738	125	14	3 500	CARDINAL
ijtc-738	125	15	2 050	CARDINAL
ijtc-738	125	16	r410 000	PRODUCT
ijtc-738	125	17	20%	PERCENT
ijtc-738	126	1	basson	ORG
ijtc-738	126	2	2015	DATE
ijtc-738	127	1	section 54	LAW
ijtc-738	127	2	64	CARDINAL
ijtc-738	128	1	349	CARDINAL
ijtc-738	128	2	ilomata international journal of tax & accounting	ORG
ijtc-738	130	1	2012	DATE
ijtc-738	132	1	7	CARDINAL
ijtc-738	133	1	1 2	CARDINAL
ijtc-738	133	2	2	CARDINAL
ijtc-738	133	3	6 200	CARDINAL
ijtc-738	133	4	150	CARDINAL
ijtc-738	133	5	600	CARDINAL
ijtc-738	133	6	3 2 000	QUANTITY
ijtc-738	133	7	11 850	CARDINAL
ijtc-738	133	8	sec	ORG
ijtc-738	133	9	100	CARDINAL
ijtc-738	133	10	11 750	CARDINAL
ijtc-738	133	11	350 000	CARDINAL
ijtc-738	133	12	750 000*	QUANTITY
ijtc-738	133	13	20%	PERCENT
ijtc-738	134	1	namibia	GPE
ijtc-738	134	2	india	GPE
ijtc-738	134	3	australia	GPE
ijtc-738	134	4	namibia	GPE
ijtc-738	134	5	pwc	ORG
ijtc-738	134	6	2022	CARDINAL
ijtc-738	134	7	namibia	GPE
ijtc-738	134	8	south african	NORP
ijtc-738	135	1	south africa	GPE
ijtc-738	135	2	namibian	NORP
ijtc-738	135	3	kostiainen	PERSON
ijtc-738	135	4	2018	DATE
ijtc-738	136	1	namibian	NORP
ijtc-738	136	2	24	CARDINAL
ijtc-738	136	3	ita namibia	ORG
ijtc-738	137	1	namibia	GPE
ijtc-738	137	2	south african	NORP
ijtc-738	137	3	stt	ORG
ijtc-738	137	4	2019	DATE
ijtc-738	137	5	pricewaterhousecoopers	ORG
ijtc-738	137	6	2019	DATE
ijtc-738	138	1	namibian	NORP
ijtc-738	138	2	14	CARDINAL
ijtc-738	138	3	15	CARDINAL
ijtc-738	138	4	k.m.p.g.	GPE
ijtc-738	138	5	2022	CARDINAL
ijtc-738	139	1	pricewaterhousecoopers	ORG
ijtc-738	139	2	2019	DATE
ijtc-738	140	1	kostiainen	PERSON
ijtc-738	140	2	2018	DATE
ijtc-738	140	3	namibia	GPE
ijtc-738	140	4	south africa	GPE
ijtc-738	141	1	namibia	GPE
ijtc-738	141	2	south africa	GPE
ijtc-738	142	1	2009	DATE
ijtc-738	142	2	namibia	GPE
ijtc-738	142	3	1993 to 2004	DATE
ijtc-738	143	1	the world bank	ORG
ijtc-738	143	2	2gini	CARDINAL
ijtc-738	143	3	namibia	GPE
ijtc-738	143	4	bosman 350	PERSON
ijtc-738	143	5	ilomata international journal of tax & accounting	ORG
ijtc-738	143	6	south africa	GPE
ijtc-738	144	1	namibia	GPE
ijtc-738	144	2	an estimated 0.59	CARDINAL
ijtc-738	144	3	2015	DATE
ijtc-738	144	4	0.49	CARDINAL
ijtc-738	144	5	2017	DATE
ijtc-738	144	6	namibian	NORP
ijtc-738	144	7	kostiainen	PERSON
ijtc-738	144	8	2018	DATE
ijtc-738	145	1	1	CARDINAL
ijtc-738	145	2	2017	DATE
ijtc-738	147	1	8	CARDINAL
ijtc-738	148	1	namibian	NORP
ijtc-738	148	2	n$5	ORG
ijtc-738	148	3	000	CARDINAL
ijtc-738	148	4	n$10	CARDINAL
ijtc-738	148	5	000	CARDINAL
ijtc-738	148	6	000	CARDINAL
ijtc-738	148	7	pwc	ORG
ijtc-738	148	8	2022	CARDINAL
ijtc-738	148	9	namibia	GPE
ijtc-738	148	10	66	CARDINAL
ijtc-738	148	11	1965	DATE
ijtc-738	148	12	cronje & co	ORG
ijtc-738	148	13	2019	DATE
ijtc-738	149	1	section 26	LAW
ijtc-738	150	1	section 26	LAW
ijtc-738	150	2	ita namibia	GPE
ijtc-738	151	1	section 1	LAW
ijtc-738	152	1	india	GPE
ijtc-738	152	2	1956	DATE
ijtc-738	152	3	the kaldor committee	ORG
ijtc-738	153	1	1958	DATE
ijtc-738	153	2	1957	DATE
ijtc-738	154	1	1992	DATE
ijtc-738	154	2	1993	DATE
ijtc-738	155	1	351	CARDINAL
ijtc-738	155	2	ilomata international journal of tax & accounting	ORG
ijtc-738	155	3	1957	DATE
ijtc-738	155	4	2015	DATE
ijtc-738	155	5	batra	ORG
ijtc-738	155	6	2015	DATE
ijtc-738	156	1	1998	DATE
ijtc-738	156	2	india	GPE
ijtc-738	156	3	1958	DATE
ijtc-738	157	1	indian	NORP
ijtc-738	157	2	2%	PERCENT
ijtc-738	157	3	two	CARDINAL
ijtc-738	158	1	indian	NORP
ijtc-738	158	2	1981	DATE
ijtc-738	159	1	indian	NORP
ijtc-738	159	2	43	CARDINAL
ijtc-738	159	3	ita india	ORG
ijtc-738	160	1	section 47 of the ita india states	LAW
ijtc-738	161	1	1953	DATE
ijtc-738	161	2	india	GPE
ijtc-738	162	1	1985	DATE
ijtc-738	162	2	dutta & malhotra	ORG
ijtc-738	162	3	2018	DATE
ijtc-738	163	1	india	GPE
ijtc-738	163	2	south african	NORP
ijtc-738	163	3	stt	ORG
ijtc-738	164	1	india	GPE
ijtc-738	164	2	indian	NORP
ijtc-738	164	3	1899	DATE
ijtc-738	165	1	south africa	GPE
ijtc-738	166	1	india	GPE
ijtc-738	167	1	5% to 8%	PERCENT
ijtc-738	167	2	2021	CARDINAL
ijtc-738	168	1	cgt	PERSON
ijtc-738	168	2	india	GPE
ijtc-738	169	1	section 55 of the ita india states	LAW
ijtc-738	169	2	south africa	GPE
ijtc-738	169	3	april 1981	DATE
ijtc-738	170	1	stt	ORG
ijtc-738	173	1	20%	PERCENT
ijtc-738	174	1	10%	PERCENT
ijtc-738	175	1	8 years	DATE
ijtc-738	176	1	stt india india	ORG
ijtc-738	176	2	2004	DATE
ijtc-738	176	3	stt	ORG
ijtc-738	177	1	indian stock exchange	ORG
ijtc-738	178	1	stt	ORG
ijtc-738	179	1	0.001% to 0.2%	PERCENT
ijtc-738	180	1	352	CARDINAL
ijtc-738	180	2	ilomata international journal of tax & accounting	ORG
ijtc-738	180	3	australia	GPE
ijtc-738	180	4	australia	GPE
ijtc-738	180	5	australian	NORP
ijtc-738	180	6	1969	DATE
ijtc-738	182	1	australia	GPE
ijtc-738	182	2	the 1970s and	DATE
ijtc-738	182	3	1980s	DATE
ijtc-738	183	1	australian	NORP
ijtc-738	183	2	38	CARDINAL
ijtc-738	183	3	arendse & stack	ORG
ijtc-738	183	4	2018	DATE
ijtc-738	184	1	ramson	GPE
ijtc-738	184	2	2014	DATE
ijtc-738	185	1	australia	GPE
ijtc-738	185	2	australia	GPE
ijtc-738	187	1	up to 5.75%	PERCENT
ijtc-738	189	1	cgt	ORG
ijtc-738	189	2	australia capital	ORG
ijtc-738	189	3	third	ORDINAL
ijtc-738	189	4	the ita australia	ORG
ijtc-738	189	5	2014	DATE
ijtc-738	190	1	the ita australia	ORG
ijtc-738	191	1	2014	DATE
ijtc-738	192	1	2014	DATE
ijtc-738	193	1	cgt	PERSON
ijtc-738	194	1	fifty percent	PERCENT
ijtc-738	194	2	more than twelve months	DATE
ijtc-738	195	1	south africa	GPE
ijtc-738	195	2	a tax year	DATE
ijtc-738	198	1	south africa	GPE
ijtc-738	198	2	1 october 2001	DATE
ijtc-738	198	3	eighth	ORDINAL
ijtc-738	198	4	south african	NORP
ijtc-738	199	1	58	CARDINAL
ijtc-738	199	2	1962	DATE
ijtc-738	201	1	basson	PERSON
ijtc-738	201	2	2015	DATE
ijtc-738	202	1	annual	DATE
ijtc-738	202	2	000	CARDINAL
ijtc-738	202	3	r300 000	FAC
ijtc-738	202	4	the year	DATE
ijtc-738	202	5	40%	PERCENT
ijtc-738	202	6	2016	DATE
ijtc-738	203	1	a year	DATE
ijtc-738	204	1	353	CARDINAL
ijtc-738	204	2	ilomata international journal of tax & accounting	ORG
ijtc-738	204	3	20 september 1985	DATE
ijtc-738	204	4	australian	NORP
ijtc-738	204	5	1997	DATE
ijtc-738	206	1	50%	PERCENT
ijtc-738	206	2	more than twelve months	DATE
ijtc-738	206	3	less than twelve months	DATE
ijtc-738	210	1	namibia	GPE
ijtc-738	211	1	india cgt	FAC
ijtc-738	211	2	september 1981	DATE
ijtc-738	211	3	1961	DATE
ijtc-738	213	1	10% to 100%	PERCENT
ijtc-738	214	1	a year	DATE
ijtc-738	214	2	eight years	DATE
ijtc-738	215	1	south africa	GPE
ijtc-738	215	2	basson	ORG
ijtc-738	215	3	2015	DATE
ijtc-738	216	1	sec	ORG
ijtc-738	216	2	58(1	CARDINAL
ijtc-738	217	1	25%	PERCENT
ijtc-738	217	2	20%	PERCENT
ijtc-738	217	3	less than r30 million	MONEY
ijtc-738	218	1	sec	ORG
ijtc-738	218	2	56(1)(c	CARDINAL
ijtc-738	219	1	australia	GPE
ijtc-738	220	1	namibia	GPE
ijtc-738	221	1	india	GPE
ijtc-738	222	1	south africa	GPE
ijtc-738	222	2	1955	DATE
ijtc-738	223	1	20%	PERCENT
ijtc-738	223	2	25%	PERCENT
ijtc-738	223	3	million	CARDINAL
ijtc-738	223	4	2022c	DATE
ijtc-738	224	1	australia	GPE
ijtc-738	225	1	namibiaestate	ORG
ijtc-738	226	1	354	PRODUCT
ijtc-738	226	2	ilomata international journal of tax & accounting	ORG
ijtc-738	226	3	india	GPE
ijtc-738	227	1	south africa	GPE
ijtc-738	229	1	australia	GPE
ijtc-738	229	2	up to 5.75%	PERCENT
ijtc-738	230	1	namibia	GPE
ijtc-738	231	1	india	GPE
ijtc-738	231	2	5% to 8%	PERCENT
ijtc-738	232	1	south africa	GPE
ijtc-738	232	2	stt	ORG
ijtc-738	232	3	0.25%	PERCENT
ijtc-738	234	1	australia	GPE
ijtc-738	236	1	namibia	GPE
ijtc-738	238	1	india	GPE
ijtc-738	238	2	stt	ORG
ijtc-738	238	3	india	GPE
ijtc-738	238	4	0.001% to 0.2%	PERCENT
ijtc-738	240	1	9	CARDINAL
ijtc-738	241	1	australia	GPE
ijtc-738	241	2	namibia india south africa estate	ORG
ijtc-738	244	1	√ √ √	PERSON
ijtc-738	244	2	355	CARDINAL
ijtc-738	244	3	ilomata international journal of tax & accounting	ORG
ijtc-738	244	4	south africa	GPE
ijtc-738	244	5	australia	GPE
ijtc-738	244	6	india	GPE
ijtc-738	245	1	three	CARDINAL
ijtc-738	246	1	south africa	GPE
ijtc-738	246	2	three	CARDINAL
ijtc-738	247	1	four	CARDINAL
ijtc-738	249	1	south africa	GPE
ijtc-738	250	1	india	GPE
ijtc-738	250	2	australia	GPE
ijtc-738	251	1	india	GPE
ijtc-738	251	2	australia	GPE
ijtc-738	252	1	namibian	NORP
ijtc-738	253	1	namibian	NORP
ijtc-738	253	2	south africa	GPE
ijtc-738	254	1	namibian	NORP
ijtc-738	254	2	namibia	GPE
ijtc-738	256	1	south african	NORP
ijtc-738	259	1	arendse	PERSON
ijtc-738	259	2	j., & stack	ORG
ijtc-738	259	3	2018	DATE
ijtc-738	260	1	south africa	GPE
ijtc-738	261	1	175	CARDINAL
ijtc-738	262	1	basson	PERSON
ijtc-738	262	2	c. p.	PERSON
ijtc-738	262	3	2015	CARDINAL
ijtc-738	264	1	the university of cape	ORG
ijtc-738	265	1	https://open.uct.ac.za/bitstream/item/16569/thesis_com_2015_bsschr009thesis.pdf?sequence=1 batra	PERSON
ijtc-738	265	2	k. (	PERSON
ijtc-738	265	3	2015	CARDINAL
ijtc-738	267	1	india	GPE
ijtc-738	269	1	https://www.charteredclub.com/wealth-tax/ bird-pollan	ORG
ijtc-738	269	2	j. e.	PERSON
ijtc-738	269	3	2016	DATE
ijtc-738	271	1	proquest	ORG
ijtc-738	272	1	proquest	ORG
ijtc-738	272	2	103082232	DATE
ijtc-738	273	1	356	CARDINAL
ijtc-738	273	2	ilomata international journal of tax & accounting	ORG
ijtc-738	273	3	2020	DATE
ijtc-738	274	1	south africa	GPE
ijtc-738	275	1	north-west	NORP
ijtc-738	277	1	cronje, & co.	ORG
ijtc-738	277	2	2019	CARDINAL
ijtc-738	279	1	2018	DATE
ijtc-738	280	1	india	GPE
ijtc-738	281	1	r., & mcclusky	ORG
ijtc-738	281	2	w.	PERSON
ijtc-738	281	3	2017	CARDINAL
ijtc-738	282	1	africa	LOC
ijtc-738	283	1	halog	GPE
ijtc-738	283	2	a., & anieke	ORG
ijtc-738	283	3	s.	PERSON
ijtc-738	283	4	2021	CARDINAL
ijtc-738	285	1	1	CARDINAL
ijtc-738	285	2	209–230	CARDINAL
ijtc-738	287	1	kahneman	PERSON
ijtc-738	287	2	d., & tversky,	ORG
ijtc-738	287	3	a.	PERSON
ijtc-738	287	4	1974	DATE
ijtc-738	289	1	4157	DATE
ijtc-738	289	2	1124	DATE
ijtc-738	289	3	1131	DATE
ijtc-738	290	1	kamiru	PERSON
ijtc-738	290	2	j. g.	PERSON
ijtc-738	290	3	2005	DATE
ijtc-738	291	1	kenya	GPE
ijtc-738	292	1	k.m.p.g	GPE
ijtc-738	293	1	2022	CARDINAL
ijtc-738	294	1	namibia	GPE
ijtc-738	295	1	kostiainen	PERSON
ijtc-738	295	2	2018	DATE
ijtc-738	296	1	namibia	GPE
ijtc-738	297	1	the university of helsinki	ORG
ijtc-738	298	1	https://helda.helsinki.fi/handle/10138/236857	ORG
ijtc-738	298	2	2019	DATE
ijtc-738	299	1	india	GPE
ijtc-738	300	1	le grange	GPE
ijtc-738	300	2	a. j.	PERSON
ijtc-738	300	3	2013	DATE
ijtc-738	302	1	loubser	PERSON
ijtc-738	302	2	m.	PERSON
ijtc-738	302	3	2016	DATE
ijtc-738	303	1	the davis tax committee’s	ORG
ijtc-738	303	2	first	ORDINAL
ijtc-738	303	3	south african	NORP
ijtc-738	304	1	university of witwatersrand	ORG
ijtc-738	305	1	a. h. (	PERSON
ijtc-738	307	1	50	CARDINAL
ijtc-738	307	2	370–396	CARDINAL
ijtc-738	308	1	mescht	PERSON
ijtc-738	308	2	2012	DATE
ijtc-738	310	1	the university of cape	ORG
ijtc-738	311	1	t_e.pdf?sequence=1&isallowed=y	CARDINAL
ijtc-738	311	2	357	CARDINAL
ijtc-738	311	3	ilomata international journal of tax & accounting	ORG
ijtc-738	311	4	e. (	ORG
ijtc-738	311	5	2010	DATE
ijtc-738	312	1	south africa	GPE
ijtc-738	313	1	the university of pretoria	ORG
ijtc-738	313	2	south africa	GPE
ijtc-738	314	1	o.e.c.d	CARDINAL
ijtc-738	315	1	2013	DATE
ijtc-738	317	1	2013	DATE
ijtc-738	318	1	oecd	ORG
ijtc-738	320	1	2021	CARDINAL
ijtc-738	321	1	india	GPE
ijtc-738	322	1	pham	GPE
ijtc-738	322	2	l. t. m.	PERSON
ijtc-738	322	3	2018	DATE
ijtc-738	323	1	three	CARDINAL
ijtc-738	324	1	the university of adelaide	ORG
ijtc-738	326	1	piovesan, f.	PERSON
ijtc-738	326	2	2013	DATE
ijtc-738	327	1	chapter 6	LAW
ijtc-738	328	1	25 years	DATE
ijtc-738	328	2	the united nations	ORG
ijtc-738	330	1	2019	DATE
ijtc-738	331	1	namibia	GPE
ijtc-738	332	1	2014	DATE
ijtc-738	334	1	the university of kwazulu	ORG
ijtc-738	335	1	roeleveld	PERSON
ijtc-738	335	2	j. j.	PERSON
ijtc-738	335	3	2015	DATE
ijtc-738	337	1	26(1	CARDINAL
ijtc-738	337	2	2012	DATE
ijtc-738	338	1	m.	PERSON
ijtc-738	338	2	2009	DATE
ijtc-738	340	1	namibia	GPE
ijtc-738	341	1	https://ippr.org.na/wpontent/uploads/2010/06/poverty%20and%20inequality%20research.pdf stein	ORG
ijtc-738	341	2	m. (	PERSON
ijtc-738	341	3	2019	DATE
ijtc-738	342	1	stein	PERSON
ijtc-738	344	1	vogel	ORG
ijtc-738	344	2	r.	NORP
ijtc-738	344	3	matsuo	PERSON
ijtc-738	344	4	m., grewe-safield	PERSON
ijtc-738	344	5	m., herbert	PERSON
ijtc-738	344	6	m., & weber	ORG
ijtc-738	344	7	2021	CARDINAL
ijtc-738	346	1	international journal of management review	ORG
ijtc-738	346	2	24	CARDINAL
ijtc-738	346	3	394–414	CARDINAL
ijtc-738	346	4	z.	PERSON
ijtc-738	346	5	2007	DATE
ijtc-738	348	1	10	CARDINAL