id	sid	tid	token	lemma	pos
ijtc-738	1	1	the	the	DET
ijtc-738	1	2	illomata	illomata	PROPN
ijtc-738	1	3	international	international	PROPN
ijtc-738	1	4	journal	journal	PROPN
ijtc-738	1	5	of	of	ADP
ijtc-738	1	6	management	management	NOUN
ijtc-738	1	7	ilomata	ilomata	PROPN
ijtc-738	1	8	international	international	ADJ
ijtc-738	1	9	journal	journal	NOUN
ijtc-738	1	10	of	of	ADP
ijtc-738	1	11	tax	tax	PROPN
ijtc-738	1	12	&	&	CCONJ
ijtc-738	1	13	accounting	account	VERB
ijtc-738	1	14	p	p	PROPN
ijtc-738	1	15	-	-	PUNCT
ijtc-738	1	16	issn	issn	NOUN
ijtc-738	1	17	:	:	PUNCT
ijtc-738	1	18	2714	2714	NUM
ijtc-738	1	19	-	-	SYM
ijtc-738	1	20	9838	9838	NUM
ijtc-738	1	21	;	;	PUNCT
ijtc-738	1	22	e	e	X
ijtc-738	1	23	-	-	PUNCT
ijtc-738	1	24	issn	issn	NOUN
ijtc-738	1	25	:	:	PUNCT
ijtc-738	1	26	2714	2714	NUM
ijtc-738	1	27	-	-	SYM
ijtc-738	1	28	9846	9846	NUM
ijtc-738	1	29	volume	volume	NOUN
ijtc-738	1	30	4	4	NUM
ijtc-738	1	31	,	,	PUNCT
ijtc-738	1	32	issue	issue	NOUN
ijtc-738	1	33	2	2	NUM
ijtc-738	1	34	april	april	PROPN
ijtc-738	1	35	2023	2023	NUM
ijtc-738	1	36	page	page	NOUN
ijtc-738	1	37	no	no	NOUN
ijtc-738	1	38	.	.	PUNCT
ijtc-738	2	1	341	341	NUM
ijtc-738	2	2	-	-	SYM
ijtc-738	2	3	357	357	NUM
ijtc-738	2	4	341	341	NUM
ijtc-738	2	5	|	|	ADV
ijtc-738	2	6	ilomata	ilomata	NOUN
ijtc-738	2	7	international	international	ADJ
ijtc-738	2	8	journal	journal	NOUN
ijtc-738	2	9	of	of	ADP
ijtc-738	2	10	tax	tax	PROPN
ijtc-738	2	11	&	&	CCONJ
ijtc-738	2	12	accounting	account	VERB
ijtc-738	2	13	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-738	2	14	wealth	wealth	NOUN
ijtc-738	2	15	taxes	taxis	NOUN
ijtc-738	2	16	on	on	ADP
ijtc-738	2	17	individuals	individual	NOUN
ijtc-738	2	18	:	:	PUNCT
ijtc-738	2	19	an	an	DET
ijtc-738	2	20	international	international	ADJ
ijtc-738	2	21	comparative	comparative	ADJ
ijtc-738	2	22	study	study	NOUN
ijtc-738	2	23	estelle	estelle	PROPN
ijtc-738	2	24	abrahams1	abrahams1	PROPN
ijtc-738	2	25	,	,	PUNCT
ijtc-738	2	26	suzette	suzette	PROPN
ijtc-738	2	27	bosman2	bosman2	PROPN
ijtc-738	2	28	12sol	12sol	PROPN
ijtc-738	3	1	plaatje	plaatje	PROPN
ijtc-738	3	2	university	university	PROPN
ijtc-738	3	3	,	,	PUNCT
ijtc-738	3	4	south	south	PROPN
ijtc-738	3	5	africa	africa	PROPN
ijtc-738	3	6	correspondent	correspondent	NOUN
ijtc-738	3	7	:	:	PUNCT
ijtc-738	3	8	estelle.abrahams@spu.ac.za1	estelle.abrahams@spu.ac.za1	NUM
ijtc-738	3	9	received	receive	VERB
ijtc-738	3	10	:	:	PUNCT
ijtc-738	3	11	february	february	NOUN
ijtc-738	3	12	8	8	NUM
ijtc-738	3	13	,	,	PUNCT
ijtc-738	3	14	2023	2023	NUM
ijtc-738	3	15	accepted	accept	VERB
ijtc-738	3	16	:	:	PUNCT
ijtc-738	3	17	april	april	PROPN
ijtc-738	3	18	21	21	NUM
ijtc-738	3	19	,	,	PUNCT
ijtc-738	3	20	2023	2023	NUM
ijtc-738	3	21	published	publish	VERB
ijtc-738	3	22	:	:	PUNCT
ijtc-738	3	23	april	april	PROPN
ijtc-738	3	24	30	30	NUM
ijtc-738	3	25	,	,	PUNCT
ijtc-738	3	26	2023	2023	NUM
ijtc-738	3	27	citation	citation	NOUN
ijtc-738	3	28	:	:	PUNCT
ijtc-738	4	1	abrahams	abrahams	PROPN
ijtc-738	4	2	,	,	PUNCT
ijtc-738	4	3	e.	e.	PROPN
ijtc-738	4	4	,	,	PUNCT
ijtc-738	4	5	bosman	bosman	NOUN
ijtc-738	4	6	,	,	PUNCT
ijtc-738	4	7	s.(2023	s.(2023	PROPN
ijtc-738	4	8	)	)	PUNCT
ijtc-738	4	9	.	.	PUNCT
ijtc-738	5	1	wealth	wealth	NOUN
ijtc-738	5	2	taxes	taxis	NOUN
ijtc-738	5	3	on	on	ADP
ijtc-738	5	4	individuals	individual	NOUN
ijtc-738	5	5	:	:	PUNCT
ijtc-738	5	6	an	an	DET
ijtc-738	5	7	international	international	ADJ
ijtc-738	5	8	comparative	comparative	ADJ
ijtc-738	5	9	study	study	NOUN
ijtc-738	5	10	.	.	PUNCT
ijtc-738	6	1	ilomata	ilomata	PROPN
ijtc-738	6	2	international	international	ADJ
ijtc-738	6	3	journal	journal	NOUN
ijtc-738	6	4	of	of	ADP
ijtc-738	6	5	tax	tax	NOUN
ijtc-738	6	6	and	and	CCONJ
ijtc-738	6	7	accounting	accounting	NOUN
ijtc-738	6	8	,	,	PUNCT
ijtc-738	6	9	4(2	4(2	NUM
ijtc-738	6	10	)	)	PUNCT
ijtc-738	6	11	,	,	PUNCT
ijtc-738	6	12	341	341	NUM
ijtc-738	6	13	-	-	SYM
ijtc-738	6	14	357	357	NUM
ijtc-738	6	15	.	.	PUNCT
ijtc-738	7	1	https://doi.org/10.52728/ijtc.v4i2.738	https://doi.org/10.52728/ijtc.v4i2.738	NOUN
ijtc-738	7	2	abstract	abstract	NOUN
ijtc-738	7	3	:	:	PUNCT
ijtc-738	7	4	citizens	citizen	NOUN
ijtc-738	7	5	contribute	contribute	VERB
ijtc-738	7	6	to	to	ADP
ijtc-738	7	7	the	the	DET
ijtc-738	7	8	economy	economy	NOUN
ijtc-738	7	9	by	by	ADP
ijtc-738	7	10	creating	create	VERB
ijtc-738	7	11	wealth	wealth	NOUN
ijtc-738	7	12	for	for	ADP
ijtc-738	7	13	themselves	themselves	PRON
ijtc-738	7	14	and	and	CCONJ
ijtc-738	7	15	in	in	ADP
ijtc-738	7	16	the	the	DET
ijtc-738	7	17	way	way	NOUN
ijtc-738	7	18	they	they	PRON
ijtc-738	7	19	use	use	VERB
ijtc-738	7	20	their	their	PRON
ijtc-738	7	21	assets	asset	NOUN
ijtc-738	7	22	.	.	PUNCT
ijtc-738	8	1	how	how	SCONJ
ijtc-738	8	2	assets	asset	NOUN
ijtc-738	8	3	,	,	PUNCT
ijtc-738	8	4	especially	especially	ADV
ijtc-738	8	5	capital	capital	NOUN
ijtc-738	8	6	assets	asset	NOUN
ijtc-738	8	7	,	,	PUNCT
ijtc-738	8	8	are	be	AUX
ijtc-738	8	9	employed	employ	VERB
ijtc-738	8	10	attracts	attract	VERB
ijtc-738	8	11	tax	tax	NOUN
ijtc-738	8	12	and	and	CCONJ
ijtc-738	8	13	this	this	PRON
ijtc-738	8	14	influences	influence	VERB
ijtc-738	8	15	how	how	SCONJ
ijtc-738	8	16	assets	asset	NOUN
ijtc-738	8	17	are	be	AUX
ijtc-738	8	18	used	use	VERB
ijtc-738	8	19	.	.	PUNCT
ijtc-738	9	1	in	in	ADP
ijtc-738	9	2	south	south	PROPN
ijtc-738	9	3	africa	africa	PROPN
ijtc-738	9	4	,	,	PUNCT
ijtc-738	9	5	tax	tax	NOUN
ijtc-738	9	6	policy	policy	NOUN
ijtc-738	9	7	is	be	AUX
ijtc-738	9	8	one	one	NUM
ijtc-738	9	9	of	of	ADP
ijtc-738	9	10	the	the	DET
ijtc-738	9	11	drivers	driver	NOUN
ijtc-738	9	12	in	in	ADP
ijtc-738	9	13	the	the	DET
ijtc-738	9	14	decisions	decision	NOUN
ijtc-738	9	15	that	that	PRON
ijtc-738	9	16	individuals	individual	NOUN
ijtc-738	9	17	make	make	VERB
ijtc-738	9	18	regarding	regard	VERB
ijtc-738	9	19	the	the	DET
ijtc-738	9	20	use	use	NOUN
ijtc-738	9	21	or	or	CCONJ
ijtc-738	9	22	disposal	disposal	NOUN
ijtc-738	9	23	of	of	ADP
ijtc-738	9	24	their	their	PRON
ijtc-738	9	25	assets	asset	NOUN
ijtc-738	9	26	.	.	PUNCT
ijtc-738	10	1	wealth	wealth	NOUN
ijtc-738	10	2	taxes	taxis	NOUN
ijtc-738	10	3	are	be	AUX
ijtc-738	10	4	levied	levy	VERB
ijtc-738	10	5	to	to	PART
ijtc-738	10	6	address	address	VERB
ijtc-738	10	7	income	income	NOUN
ijtc-738	10	8	disparities	disparity	NOUN
ijtc-738	10	9	and	and	CCONJ
ijtc-738	10	10	mostly	mostly	ADV
ijtc-738	10	11	affect	affect	VERB
ijtc-738	10	12	capital	capital	NOUN
ijtc-738	10	13	assets	asset	NOUN
ijtc-738	10	14	when	when	SCONJ
ijtc-738	10	15	they	they	PRON
ijtc-738	10	16	change	change	VERB
ijtc-738	10	17	ownership	ownership	NOUN
ijtc-738	10	18	.	.	PUNCT
ijtc-738	11	1	this	this	DET
ijtc-738	11	2	study	study	NOUN
ijtc-738	11	3	compares	compare	VERB
ijtc-738	11	4	developed	develop	VERB
ijtc-738	11	5	and	and	CCONJ
ijtc-738	11	6	developing	develop	VERB
ijtc-738	11	7	countries	country	NOUN
ijtc-738	11	8	’	'	PUNCT
ijtc-738	11	9	tax	tax	NOUN
ijtc-738	11	10	policies	policy	NOUN
ijtc-738	11	11	that	that	PRON
ijtc-738	11	12	impact	impact	VERB
ijtc-738	11	13	capital	capital	NOUN
ijtc-738	11	14	assets	asset	NOUN
ijtc-738	11	15	when	when	SCONJ
ijtc-738	11	16	they	they	PRON
ijtc-738	11	17	are	be	AUX
ijtc-738	11	18	transferred	transfer	VERB
ijtc-738	11	19	or	or	CCONJ
ijtc-738	11	20	disposed	dispose	VERB
ijtc-738	11	21	of	of	ADP
ijtc-738	11	22	.	.	PUNCT
ijtc-738	12	1	the	the	DET
ijtc-738	12	2	financial	financial	ADJ
ijtc-738	12	3	impact	impact	NOUN
ijtc-738	12	4	from	from	ADP
ijtc-738	12	5	using	use	VERB
ijtc-738	12	6	one	one	NUM
ijtc-738	12	7	’s	’s	PART
ijtc-738	12	8	assets	asset	NOUN
ijtc-738	12	9	drives	drive	VERB
ijtc-738	12	10	economic	economic	ADJ
ijtc-738	12	11	participation	participation	NOUN
ijtc-738	12	12	.	.	PUNCT
ijtc-738	13	1	previous	previous	ADJ
ijtc-738	13	2	studies	study	NOUN
ijtc-738	13	3	found	find	VERB
ijtc-738	13	4	that	that	SCONJ
ijtc-738	13	5	tax	tax	NOUN
ijtc-738	13	6	policy	policy	NOUN
ijtc-738	13	7	is	be	AUX
ijtc-738	13	8	influential	influential	ADJ
ijtc-738	13	9	in	in	ADP
ijtc-738	13	10	economic	economic	ADJ
ijtc-738	13	11	participation	participation	NOUN
ijtc-738	13	12	.	.	PUNCT
ijtc-738	14	1	a	a	DET
ijtc-738	14	2	literature	literature	NOUN
ijtc-738	14	3	study	study	NOUN
ijtc-738	14	4	was	be	AUX
ijtc-738	14	5	performed	perform	VERB
ijtc-738	14	6	analysing	analyse	VERB
ijtc-738	14	7	wealth	wealth	NOUN
ijtc-738	14	8	taxes	taxis	NOUN
ijtc-738	14	9	,	,	PUNCT
ijtc-738	14	10	academic	academic	ADJ
ijtc-738	14	11	literature	literature	NOUN
ijtc-738	14	12	and	and	CCONJ
ijtc-738	14	13	legislation	legislation	NOUN
ijtc-738	14	14	and	and	CCONJ
ijtc-738	14	15	incorporated	incorporate	VERB
ijtc-738	14	16	a	a	DET
ijtc-738	14	17	case	case	NOUN
ijtc-738	14	18	study	study	NOUN
ijtc-738	14	19	to	to	PART
ijtc-738	14	20	illustrate	illustrate	VERB
ijtc-738	14	21	the	the	DET
ijtc-738	14	22	tax	tax	NOUN
ijtc-738	14	23	consequences	consequence	NOUN
ijtc-738	14	24	of	of	ADP
ijtc-738	14	25	capital	capital	NOUN
ijtc-738	14	26	assets	asset	NOUN
ijtc-738	14	27	changing	change	VERB
ijtc-738	14	28	ownership	ownership	NOUN
ijtc-738	14	29	in	in	ADP
ijtc-738	14	30	namibia	namibia	PROPN
ijtc-738	14	31	,	,	PUNCT
ijtc-738	14	32	south	south	PROPN
ijtc-738	14	33	africa	africa	PROPN
ijtc-738	14	34	,	,	PUNCT
ijtc-738	14	35	india	india	PROPN
ijtc-738	14	36	and	and	CCONJ
ijtc-738	14	37	australia	australia	PROPN
ijtc-738	14	38	.	.	PUNCT
ijtc-738	15	1	the	the	DET
ijtc-738	15	2	study	study	NOUN
ijtc-738	15	3	found	find	VERB
ijtc-738	15	4	that	that	SCONJ
ijtc-738	15	5	,	,	PUNCT
ijtc-738	15	6	compared	compare	VERB
ijtc-738	15	7	to	to	ADP
ijtc-738	15	8	the	the	DET
ijtc-738	15	9	other	other	ADJ
ijtc-738	15	10	countries	country	NOUN
ijtc-738	15	11	,	,	PUNCT
ijtc-738	15	12	south	south	PROPN
ijtc-738	15	13	africa	africa	PROPN
ijtc-738	15	14	taxes	taxis	NOUN
ijtc-738	15	15	capital	capital	NOUN
ijtc-738	15	16	transfer	transfer	NOUN
ijtc-738	15	17	both	both	PRON
ijtc-738	15	18	upon	upon	SCONJ
ijtc-738	15	19	change	change	NOUN
ijtc-738	15	20	of	of	ADP
ijtc-738	15	21	ownership	ownership	NOUN
ijtc-738	15	22	by	by	ADP
ijtc-738	15	23	way	way	NOUN
ijtc-738	15	24	of	of	ADP
ijtc-738	15	25	sale	sale	NOUN
ijtc-738	15	26	,	,	PUNCT
ijtc-738	15	27	donation	donation	NOUN
ijtc-738	15	28	and	and	CCONJ
ijtc-738	15	29	death	death	NOUN
ijtc-738	15	30	of	of	ADP
ijtc-738	15	31	the	the	DET
ijtc-738	15	32	owner	owner	NOUN
ijtc-738	15	33	.	.	PUNCT
ijtc-738	16	1	this	this	DET
ijtc-738	16	2	study	study	NOUN
ijtc-738	16	3	makes	make	VERB
ijtc-738	16	4	a	a	DET
ijtc-738	16	5	novel	novel	ADJ
ijtc-738	16	6	contribution	contribution	NOUN
ijtc-738	16	7	to	to	ADP
ijtc-738	16	8	the	the	DET
ijtc-738	16	9	understanding	understanding	NOUN
ijtc-738	16	10	of	of	ADP
ijtc-738	16	11	and	and	CCONJ
ijtc-738	16	12	development	development	NOUN
ijtc-738	16	13	of	of	ADP
ijtc-738	16	14	improved	improved	ADJ
ijtc-738	16	15	and	and	CCONJ
ijtc-738	16	16	internationally	internationally	ADV
ijtc-738	16	17	comparable	comparable	ADJ
ijtc-738	16	18	wealth	wealth	NOUN
ijtc-738	16	19	tax	tax	NOUN
ijtc-738	16	20	legislation	legislation	NOUN
ijtc-738	16	21	to	to	PART
ijtc-738	16	22	address	address	VERB
ijtc-738	16	23	the	the	DET
ijtc-738	16	24	wealth	wealth	NOUN
ijtc-738	16	25	tax	tax	NOUN
ijtc-738	16	26	consequences	consequence	NOUN
ijtc-738	16	27	of	of	ADP
ijtc-738	16	28	asset	asset	NOUN
ijtc-738	16	29	transactions	transaction	NOUN
ijtc-738	16	30	in	in	ADP
ijtc-738	16	31	south	south	PROPN
ijtc-738	16	32	africa	africa	PROPN
ijtc-738	16	33	.	.	PUNCT
ijtc-738	17	1	keywords	keyword	NOUN
ijtc-738	17	2	:	:	PUNCT
ijtc-738	17	3	donations	donation	NOUN
ijtc-738	17	4	tax	tax	NOUN
ijtc-738	17	5	,	,	PUNCT
ijtc-738	17	6	wealth	wealth	NOUN
ijtc-738	17	7	tax	tax	NOUN
ijtc-738	17	8	,	,	PUNCT
ijtc-738	17	9	capital	capital	NOUN
ijtc-738	17	10	gains	gain	NOUN
ijtc-738	17	11	tax	tax	NOUN
ijtc-738	17	12	,	,	PUNCT
ijtc-738	17	13	transfer	transfer	NOUN
ijtc-738	17	14	duty	duty	NOUN
ijtc-738	17	15	,	,	PUNCT
ijtc-738	17	16	estate	estate	NOUN
ijtc-738	17	17	duty	duty	NOUN
ijtc-738	17	18	this	this	PRON
ijtc-738	17	19	is	be	AUX
ijtc-738	17	20	an	an	DET
ijtc-738	17	21	open	open	ADJ
ijtc-738	17	22	access	access	NOUN
ijtc-738	17	23	article	article	NOUN
ijtc-738	17	24	under	under	ADP
ijtc-738	17	25	the	the	DET
ijtc-738	17	26	cc	cc	NOUN
ijtc-738	17	27	-	-	PUNCT
ijtc-738	17	28	by	by	ADP
ijtc-738	17	29	4.0	4.0	NUM
ijtc-738	17	30	license	license	NOUN
ijtc-738	17	31	.	.	PUNCT
ijtc-738	18	1	introduction	introduction	NOUN
ijtc-738	18	2	the	the	DET
ijtc-738	18	3	economic	economic	ADJ
ijtc-738	18	4	growth	growth	NOUN
ijtc-738	18	5	of	of	ADP
ijtc-738	18	6	any	any	DET
ijtc-738	18	7	country	country	NOUN
ijtc-738	18	8	falls	fall	VERB
ijtc-738	18	9	onto	onto	ADP
ijtc-738	18	10	the	the	DET
ijtc-738	18	11	shoulders	shoulder	NOUN
ijtc-738	18	12	of	of	ADP
ijtc-738	18	13	both	both	CCONJ
ijtc-738	18	14	the	the	DET
ijtc-738	18	15	government	government	NOUN
ijtc-738	18	16	of	of	ADP
ijtc-738	18	17	a	a	DET
ijtc-738	18	18	country	country	NOUN
ijtc-738	18	19	and	and	CCONJ
ijtc-738	18	20	its	its	PRON
ijtc-738	18	21	citizens	citizen	NOUN
ijtc-738	18	22	(	(	PUNCT
ijtc-738	18	23	o.e.c.d	o.e.c.d	PROPN
ijtc-738	18	24	.	.	PROPN
ijtc-738	18	25	,	,	PUNCT
ijtc-738	18	26	2013	2013	NUM
ijtc-738	18	27	)	)	PUNCT
ijtc-738	18	28	.	.	PUNCT
ijtc-738	19	1	economic	economic	ADJ
ijtc-738	19	2	participation	participation	NOUN
ijtc-738	19	3	is	be	AUX
ijtc-738	19	4	a	a	DET
ijtc-738	19	5	human	human	ADJ
ijtc-738	19	6	right	right	NOUN
ijtc-738	19	7	and	and	CCONJ
ijtc-738	19	8	interlinks	interlink	VERB
ijtc-738	19	9	with	with	ADP
ijtc-738	19	10	the	the	DET
ijtc-738	19	11	idea	idea	NOUN
ijtc-738	19	12	that	that	SCONJ
ijtc-738	19	13	people	people	NOUN
ijtc-738	19	14	are	be	AUX
ijtc-738	19	15	entitled	entitle	VERB
ijtc-738	19	16	to	to	ADP
ijtc-738	19	17	unencumbered	unencumbered	ADJ
ijtc-738	19	18	economic	economic	ADJ
ijtc-738	19	19	participation	participation	NOUN
ijtc-738	19	20	and	and	CCONJ
ijtc-738	19	21	their	their	PRON
ijtc-738	19	22	share	share	NOUN
ijtc-738	19	23	in	in	ADP
ijtc-738	19	24	the	the	DET
ijtc-738	19	25	resultant	resultant	NOUN
ijtc-738	19	26	benefits	benefit	NOUN
ijtc-738	19	27	or	or	CCONJ
ijtc-738	19	28	riches	rich	NOUN
ijtc-738	19	29	of	of	ADP
ijtc-738	19	30	said	say	VERB
ijtc-738	19	31	participation	participation	NOUN
ijtc-738	19	32	(	(	PUNCT
ijtc-738	19	33	piovesan	piovesan	NOUN
ijtc-738	19	34	,	,	PUNCT
ijtc-738	19	35	2013	2013	NUM
ijtc-738	19	36	)	)	PUNCT
ijtc-738	19	37	.	.	PUNCT
ijtc-738	20	1	this	this	DET
ijtc-738	20	2	economic	economic	ADJ
ijtc-738	20	3	participation	participation	NOUN
ijtc-738	20	4	is	be	AUX
ijtc-738	20	5	comparable	comparable	ADJ
ijtc-738	20	6	to	to	ADP
ijtc-738	20	7	a	a	DET
ijtc-738	20	8	partnership	partnership	NOUN
ijtc-738	20	9	between	between	ADP
ijtc-738	20	10	the	the	DET
ijtc-738	20	11	authority	authority	NOUN
ijtc-738	20	12	figures	figure	NOUN
ijtc-738	20	13	of	of	ADP
ijtc-738	20	14	a	a	DET
ijtc-738	20	15	country	country	NOUN
ijtc-738	20	16	and	and	CCONJ
ijtc-738	20	17	the	the	DET
ijtc-738	20	18	residents	resident	NOUN
ijtc-738	20	19	of	of	ADP
ijtc-738	20	20	said	say	VERB
ijtc-738	20	21	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-738	20	22	mailto	mailto	PROPN
ijtc-738	20	23	:	:	PUNCT
ijtc-738	20	24	estelle.abrahams@spu.ac.za1	estelle.abrahams@spu.ac.za1	NUM
ijtc-738	20	25	https://doi.org/10.52728/ijtc.v4i2.738	https://doi.org/10.52728/ijtc.v4i2.738	NOUN
ijtc-738	20	26	wealth	wealth	NOUN
ijtc-738	20	27	taxes	taxis	NOUN
ijtc-738	20	28	on	on	ADP
ijtc-738	20	29	individuals	individual	NOUN
ijtc-738	20	30	:	:	PUNCT
ijtc-738	20	31	an	an	DET
ijtc-738	20	32	international	international	ADJ
ijtc-738	20	33	comparative	comparative	ADJ
ijtc-738	20	34	study	study	NOUN
ijtc-738	20	35	abrahams	abraham	NOUN
ijtc-738	20	36	and	and	CCONJ
ijtc-738	20	37	bosman	bosman	NOUN
ijtc-738	20	38	342	342	NUM
ijtc-738	20	39	|	|	ADV
ijtc-738	20	40	ilomata	ilomata	PROPN
ijtc-738	20	41	international	international	ADJ
ijtc-738	20	42	journal	journal	NOUN
ijtc-738	20	43	of	of	ADP
ijtc-738	20	44	tax	tax	PROPN
ijtc-738	20	45	&	&	CCONJ
ijtc-738	20	46	accounting	accounting	PROPN
ijtc-738	20	47	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-738	20	48	country	country	NOUN
ijtc-738	20	49	.	.	PUNCT
ijtc-738	21	1	according	accord	VERB
ijtc-738	21	2	to	to	ADP
ijtc-738	21	3	(	(	PUNCT
ijtc-738	21	4	vogel	vogel	PROPN
ijtc-738	21	5	et	et	PROPN
ijtc-738	21	6	al	al	PROPN
ijtc-738	21	7	.	.	PROPN
ijtc-738	21	8	,	,	PUNCT
ijtc-738	21	9	2021	2021	NUM
ijtc-738	21	10	)	)	PUNCT
ijtc-738	21	11	these	these	DET
ijtc-738	21	12	cross	cross	ADJ
ijtc-738	21	13	-	-	ADJ
ijtc-738	21	14	sector	sector	ADJ
ijtc-738	21	15	partnerships	partnership	NOUN
ijtc-738	21	16	generally	generally	ADV
ijtc-738	21	17	have	have	VERB
ijtc-738	21	18	a	a	DET
ijtc-738	21	19	shared	share	VERB
ijtc-738	21	20	goal	goal	NOUN
ijtc-738	21	21	.	.	PUNCT
ijtc-738	22	1	this	this	DET
ijtc-738	22	2	relationship	relationship	NOUN
ijtc-738	22	3	between	between	ADP
ijtc-738	22	4	authorities	authority	NOUN
ijtc-738	22	5	and	and	CCONJ
ijtc-738	22	6	residents	resident	NOUN
ijtc-738	22	7	,	,	PUNCT
ijtc-738	22	8	is	be	AUX
ijtc-738	22	9	dependent	dependent	ADJ
ijtc-738	22	10	on	on	ADP
ijtc-738	22	11	and	and	CCONJ
ijtc-738	22	12	informs	inform	VERB
ijtc-738	22	13	the	the	DET
ijtc-738	22	14	level	level	NOUN
ijtc-738	22	15	of	of	ADP
ijtc-738	22	16	trust	trust	NOUN
ijtc-738	22	17	present	present	ADJ
ijtc-738	22	18	in	in	ADP
ijtc-738	22	19	the	the	DET
ijtc-738	22	20	partnership	partnership	NOUN
ijtc-738	22	21	.	.	PUNCT
ijtc-738	23	1	a	a	DET
ijtc-738	23	2	factor	factor	NOUN
ijtc-738	23	3	that	that	PRON
ijtc-738	23	4	impacts	impact	VERB
ijtc-738	23	5	this	this	DET
ijtc-738	23	6	trust	trust	NOUN
ijtc-738	23	7	relationship	relationship	NOUN
ijtc-738	23	8	,	,	PUNCT
ijtc-738	23	9	is	be	AUX
ijtc-738	23	10	the	the	DET
ijtc-738	23	11	perception	perception	NOUN
ijtc-738	23	12	and	and	CCONJ
ijtc-738	23	13	adoption	adoption	NOUN
ijtc-738	23	14	of	of	ADP
ijtc-738	23	15	the	the	DET
ijtc-738	23	16	legalised	legalise	VERB
ijtc-738	23	17	policies	policy	NOUN
ijtc-738	23	18	and	and	CCONJ
ijtc-738	23	19	regulatory	regulatory	ADJ
ijtc-738	23	20	environment	environment	NOUN
ijtc-738	23	21	that	that	PRON
ijtc-738	23	22	is	be	AUX
ijtc-738	23	23	prevalent	prevalent	ADJ
ijtc-738	23	24	in	in	ADP
ijtc-738	23	25	a	a	DET
ijtc-738	23	26	country	country	NOUN
ijtc-738	23	27	(	(	PUNCT
ijtc-738	23	28	o.e.c.d	o.e.c.d	PROPN
ijtc-738	23	29	.	.	PROPN
ijtc-738	23	30	,	,	PUNCT
ijtc-738	23	31	2013	2013	NUM
ijtc-738	23	32	)	)	PUNCT
ijtc-738	23	33	.	.	PUNCT
ijtc-738	24	1	if	if	SCONJ
ijtc-738	24	2	this	this	DET
ijtc-738	24	3	trust	trust	NOUN
ijtc-738	24	4	relationship	relationship	NOUN
ijtc-738	24	5	is	be	AUX
ijtc-738	24	6	compromised	compromise	VERB
ijtc-738	24	7	,	,	PUNCT
ijtc-738	24	8	increased	increase	VERB
ijtc-738	24	9	occurrences	occurrence	NOUN
ijtc-738	24	10	of	of	ADP
ijtc-738	24	11	legislative	legislative	ADJ
ijtc-738	24	12	non	non	ADJ
ijtc-738	24	13	-	-	NOUN
ijtc-738	24	14	compliance	compliance	ADJ
ijtc-738	24	15	,	,	PUNCT
ijtc-738	24	16	decreased	decrease	VERB
ijtc-738	24	17	investment	investment	NOUN
ijtc-738	24	18	and	and	CCONJ
ijtc-738	24	19	decreased	decrease	VERB
ijtc-738	24	20	economic	economic	ADJ
ijtc-738	24	21	participation	participation	NOUN
ijtc-738	24	22	prevails	prevail	VERB
ijtc-738	24	23	amongst	amongst	ADP
ijtc-738	24	24	both	both	DET
ijtc-738	24	25	companies	company	NOUN
ijtc-738	24	26	and	and	CCONJ
ijtc-738	24	27	individuals	individual	NOUN
ijtc-738	24	28	(	(	PUNCT
ijtc-738	24	29	o.e.c.d	o.e.c.d	PROPN
ijtc-738	24	30	.	.	PROPN
ijtc-738	24	31	,	,	PUNCT
ijtc-738	24	32	2013	2013	NUM
ijtc-738	24	33	)	)	PUNCT
ijtc-738	24	34	.	.	PUNCT
ijtc-738	25	1	along	along	ADP
ijtc-738	25	2	with	with	ADP
ijtc-738	25	3	the	the	DET
ijtc-738	25	4	need	need	NOUN
ijtc-738	25	5	for	for	ADP
ijtc-738	25	6	economic	economic	ADJ
ijtc-738	25	7	partnership	partnership	NOUN
ijtc-738	25	8	,	,	PUNCT
ijtc-738	25	9	individuals	individual	NOUN
ijtc-738	25	10	are	be	AUX
ijtc-738	25	11	also	also	ADV
ijtc-738	25	12	deeply	deeply	ADV
ijtc-738	25	13	motivated	motivate	VERB
ijtc-738	25	14	by	by	ADP
ijtc-738	25	15	their	their	PRON
ijtc-738	25	16	personal	personal	ADJ
ijtc-738	25	17	needs	need	NOUN
ijtc-738	25	18	;	;	PUNCT
ijtc-738	25	19	this	this	PRON
ijtc-738	25	20	is	be	AUX
ijtc-738	25	21	confirmed	confirm	VERB
ijtc-738	25	22	by	by	ADP
ijtc-738	25	23	the	the	DET
ijtc-738	25	24	work	work	NOUN
ijtc-738	25	25	done	do	VERB
ijtc-738	25	26	of	of	ADP
ijtc-738	25	27	abraham	abraham	PROPN
ijtc-738	25	28	maslow	maslow	PROPN
ijtc-738	25	29	.	.	PUNCT
ijtc-738	26	1	maslow	maslow	PROPN
ijtc-738	26	2	constructed	construct	VERB
ijtc-738	26	3	the	the	DET
ijtc-738	26	4	“	"	PUNCT
ijtc-738	26	5	hierarchy	hierarchy	NOUN
ijtc-738	26	6	of	of	ADP
ijtc-738	26	7	needs	need	NOUN
ijtc-738	26	8	”	"	PUNCT
ijtc-738	26	9	which	which	PRON
ijtc-738	26	10	,	,	PUNCT
ijtc-738	26	11	upon	upon	SCONJ
ijtc-738	26	12	further	further	ADJ
ijtc-738	26	13	exploration	exploration	NOUN
ijtc-738	26	14	and	and	CCONJ
ijtc-738	26	15	understanding	understanding	NOUN
ijtc-738	26	16	,	,	PUNCT
ijtc-738	26	17	concludes	conclude	VERB
ijtc-738	26	18	that	that	SCONJ
ijtc-738	26	19	human	human	ADJ
ijtc-738	26	20	beings	being	NOUN
ijtc-738	26	21	naturally	naturally	ADV
ijtc-738	26	22	seek	seek	VERB
ijtc-738	26	23	to	to	PART
ijtc-738	26	24	satisfy	satisfy	VERB
ijtc-738	26	25	their	their	PRON
ijtc-738	26	26	own	own	ADJ
ijtc-738	26	27	basic	basic	ADJ
ijtc-738	26	28	needs	need	NOUN
ijtc-738	26	29	first	first	ADV
ijtc-738	26	30	before	before	ADP
ijtc-738	26	31	addressing	address	VERB
ijtc-738	26	32	the	the	DET
ijtc-738	26	33	next	next	ADJ
ijtc-738	26	34	need	need	NOUN
ijtc-738	26	35	.	.	PUNCT
ijtc-738	27	1	desires	desire	NOUN
ijtc-738	27	2	to	to	PART
ijtc-738	27	3	fulfil	fulfil	VERB
ijtc-738	27	4	one	one	NUM
ijtc-738	27	5	need	need	NOUN
ijtc-738	27	6	only	only	ADV
ijtc-738	27	7	appears	appear	VERB
ijtc-738	27	8	once	once	ADV
ijtc-738	27	9	a	a	DET
ijtc-738	27	10	more	more	ADV
ijtc-738	27	11	basic	basic	ADJ
ijtc-738	27	12	need	need	NOUN
ijtc-738	27	13	has	have	AUX
ijtc-738	27	14	been	be	AUX
ijtc-738	27	15	met	meet	VERB
ijtc-738	27	16	.	.	PUNCT
ijtc-738	28	1	the	the	DET
ijtc-738	28	2	need	need	NOUN
ijtc-738	28	3	for	for	ADP
ijtc-738	28	4	“	"	PUNCT
ijtc-738	28	5	safety	safety	NOUN
ijtc-738	28	6	”	"	PUNCT
ijtc-738	28	7	is	be	AUX
ijtc-738	28	8	one	one	NUM
ijtc-738	28	9	of	of	ADP
ijtc-738	28	10	the	the	DET
ijtc-738	28	11	levels	level	NOUN
ijtc-738	28	12	in	in	ADP
ijtc-738	28	13	maslow	maslow	NOUN
ijtc-738	28	14	’s	’s	PART
ijtc-738	28	15	hierarchy	hierarchy	NOUN
ijtc-738	28	16	of	of	ADP
ijtc-738	28	17	needs	need	NOUN
ijtc-738	28	18	and	and	CCONJ
ijtc-738	28	19	includes	include	VERB
ijtc-738	28	20	feeling	feel	VERB
ijtc-738	28	21	safe	safe	ADJ
ijtc-738	28	22	in	in	ADP
ijtc-738	28	23	your	your	PRON
ijtc-738	28	24	economic	economic	ADJ
ijtc-738	28	25	environment	environment	NOUN
ijtc-738	28	26	due	due	ADP
ijtc-738	28	27	to	to	ADP
ijtc-738	28	28	income	income	NOUN
ijtc-738	28	29	stability	stability	NOUN
ijtc-738	28	30	(	(	PUNCT
ijtc-738	28	31	maslow	maslow	NOUN
ijtc-738	28	32	,	,	PUNCT
ijtc-738	28	33	1943	1943	NUM
ijtc-738	28	34	)	)	PUNCT
ijtc-738	28	35	.	.	PUNCT
ijtc-738	29	1	(	(	PUNCT
ijtc-738	29	2	yu	yu	PROPN
ijtc-738	29	3	,	,	PUNCT
ijtc-738	29	4	2007	2007	NUM
ijtc-738	29	5	)	)	PUNCT
ijtc-738	29	6	concluded	conclude	VERB
ijtc-738	29	7	that	that	SCONJ
ijtc-738	29	8	economics	economic	NOUN
ijtc-738	29	9	and	and	CCONJ
ijtc-738	29	10	psychology	psychology	NOUN
ijtc-738	29	11	is	be	AUX
ijtc-738	29	12	related	relate	VERB
ijtc-738	29	13	and	and	CCONJ
ijtc-738	29	14	that	that	SCONJ
ijtc-738	29	15	financial	financial	ADJ
ijtc-738	29	16	decisions	decision	NOUN
ijtc-738	29	17	are	be	AUX
ijtc-738	29	18	influenced	influence	VERB
ijtc-738	29	19	by	by	ADP
ijtc-738	29	20	preconceptions	preconception	NOUN
ijtc-738	29	21	(	(	PUNCT
ijtc-738	29	22	yu	yu	PROPN
ijtc-738	29	23	,	,	PUNCT
ijtc-738	29	24	2007	2007	NUM
ijtc-738	29	25	)	)	PUNCT
ijtc-738	29	26	.	.	PUNCT
ijtc-738	30	1	similarly	similarly	ADV
ijtc-738	30	2	,	,	PUNCT
ijtc-738	30	3	a	a	DET
ijtc-738	30	4	study	study	NOUN
ijtc-738	30	5	by	by	ADP
ijtc-738	30	6	(	(	PUNCT
ijtc-738	30	7	kahneman	kahneman	PROPN
ijtc-738	30	8	&	&	CCONJ
ijtc-738	30	9	tversky	tversky	PROPN
ijtc-738	30	10	,	,	PUNCT
ijtc-738	30	11	1974	1974	NUM
ijtc-738	30	12	)	)	PUNCT
ijtc-738	30	13	concluded	conclude	VERB
ijtc-738	30	14	that	that	SCONJ
ijtc-738	30	15	an	an	DET
ijtc-738	30	16	individual	individual	NOUN
ijtc-738	30	17	’s	’s	PART
ijtc-738	30	18	existing	exist	VERB
ijtc-738	30	19	knowledge	knowledge	NOUN
ijtc-738	30	20	about	about	ADP
ijtc-738	30	21	a	a	DET
ijtc-738	30	22	topic	topic	NOUN
ijtc-738	30	23	has	have	VERB
ijtc-738	30	24	an	an	DET
ijtc-738	30	25	influence	influence	NOUN
ijtc-738	30	26	on	on	ADP
ijtc-738	30	27	their	their	PRON
ijtc-738	30	28	behaviour	behaviour	NOUN
ijtc-738	30	29	regarding	regard	VERB
ijtc-738	30	30	said	say	VERB
ijtc-738	30	31	topic	topic	NOUN
ijtc-738	30	32	or	or	CCONJ
ijtc-738	30	33	matter	matter	NOUN
ijtc-738	30	34	.	.	PUNCT
ijtc-738	31	1	subsequently	subsequently	ADV
ijtc-738	31	2	,	,	PUNCT
ijtc-738	31	3	(	(	PUNCT
ijtc-738	31	4	bosman	bosman	NOUN
ijtc-738	31	5	,	,	PUNCT
ijtc-738	31	6	2020	2020	NUM
ijtc-738	31	7	)	)	PUNCT
ijtc-738	31	8	concluded	conclude	VERB
ijtc-738	31	9	that	that	SCONJ
ijtc-738	31	10	an	an	DET
ijtc-738	31	11	individual	individual	NOUN
ijtc-738	31	12	’s	’s	PART
ijtc-738	31	13	response	response	NOUN
ijtc-738	31	14	to	to	ADP
ijtc-738	31	15	their	their	PRON
ijtc-738	31	16	regulatory	regulatory	ADJ
ijtc-738	31	17	environment	environment	NOUN
ijtc-738	31	18	is	be	AUX
ijtc-738	31	19	impacted	impact	VERB
ijtc-738	31	20	by	by	ADP
ijtc-738	31	21	their	their	PRON
ijtc-738	31	22	perception	perception	NOUN
ijtc-738	31	23	or	or	CCONJ
ijtc-738	31	24	understanding	understanding	NOUN
ijtc-738	31	25	of	of	ADP
ijtc-738	31	26	the	the	DET
ijtc-738	31	27	ruling	rule	VERB
ijtc-738	31	28	policies	policy	NOUN
ijtc-738	31	29	that	that	PRON
ijtc-738	31	30	govern	govern	VERB
ijtc-738	31	31	this	this	DET
ijtc-738	31	32	regulatory	regulatory	ADJ
ijtc-738	31	33	environment	environment	NOUN
ijtc-738	31	34	.	.	PUNCT
ijtc-738	32	1	consequently	consequently	ADV
ijtc-738	32	2	,	,	PUNCT
ijtc-738	32	3	if	if	SCONJ
ijtc-738	32	4	an	an	DET
ijtc-738	32	5	individual	individual	NOUN
ijtc-738	32	6	perceives	perceive	VERB
ijtc-738	32	7	government	government	NOUN
ijtc-738	32	8	policies	policy	NOUN
ijtc-738	32	9	as	as	ADP
ijtc-738	32	10	fair	fair	ADJ
ijtc-738	32	11	and	and	CCONJ
ijtc-738	32	12	equitable	equitable	ADJ
ijtc-738	32	13	,	,	PUNCT
ijtc-738	32	14	the	the	DET
ijtc-738	32	15	economic	economic	ADJ
ijtc-738	32	16	needs	need	NOUN
ijtc-738	32	17	of	of	ADP
ijtc-738	32	18	a	a	DET
ijtc-738	32	19	country	country	NOUN
ijtc-738	32	20	and	and	CCONJ
ijtc-738	32	21	that	that	PRON
ijtc-738	32	22	of	of	ADP
ijtc-738	32	23	the	the	DET
ijtc-738	32	24	individual	individual	NOUN
ijtc-738	32	25	would	would	AUX
ijtc-738	32	26	be	be	AUX
ijtc-738	32	27	in	in	ADP
ijtc-738	32	28	alignment	alignment	NOUN
ijtc-738	32	29	(	(	PUNCT
ijtc-738	32	30	o.e.c.d	o.e.c.d	PROPN
ijtc-738	32	31	.	.	PROPN
ijtc-738	32	32	,	,	PUNCT
ijtc-738	32	33	2013	2013	NUM
ijtc-738	32	34	)	)	PUNCT
ijtc-738	32	35	.	.	PUNCT
ijtc-738	33	1	government	government	NOUN
ijtc-738	33	2	utilises	utilise	VERB
ijtc-738	33	3	the	the	DET
ijtc-738	33	4	taxes	taxis	NOUN
ijtc-738	33	5	raised	raise	VERB
ijtc-738	33	6	for	for	ADP
ijtc-738	33	7	the	the	DET
ijtc-738	33	8	benefit	benefit	NOUN
ijtc-738	33	9	of	of	ADP
ijtc-738	33	10	the	the	DET
ijtc-738	33	11	citizens	citizen	NOUN
ijtc-738	33	12	;	;	PUNCT
ijtc-738	33	13	a	a	DET
ijtc-738	33	14	responsibility	responsibility	NOUN
ijtc-738	33	15	that	that	PRON
ijtc-738	33	16	falls	fall	VERB
ijtc-738	33	17	on	on	ADP
ijtc-738	33	18	governing	govern	VERB
ijtc-738	33	19	structures	structure	NOUN
ijtc-738	33	20	(	(	PUNCT
ijtc-738	33	21	bird	bird	NOUN
ijtc-738	33	22	-	-	PUNCT
ijtc-738	33	23	pollan	pollan	NOUN
ijtc-738	33	24	,	,	PUNCT
ijtc-738	33	25	2016	2016	NUM
ijtc-738	33	26	)	)	PUNCT
ijtc-738	33	27	.	.	PUNCT
ijtc-738	34	1	the	the	DET
ijtc-738	34	2	tax	tax	NOUN
ijtc-738	34	3	system	system	NOUN
ijtc-738	34	4	should	should	AUX
ijtc-738	34	5	be	be	AUX
ijtc-738	34	6	transparent	transparent	ADJ
ijtc-738	34	7	and	and	CCONJ
ijtc-738	34	8	aimed	aim	VERB
ijtc-738	34	9	at	at	ADP
ijtc-738	34	10	the	the	DET
ijtc-738	34	11	advancement	advancement	NOUN
ijtc-738	34	12	of	of	ADP
ijtc-738	34	13	the	the	DET
ijtc-738	34	14	country	country	NOUN
ijtc-738	34	15	through	through	ADP
ijtc-738	34	16	the	the	DET
ijtc-738	34	17	advancement	advancement	NOUN
ijtc-738	34	18	of	of	ADP
ijtc-738	34	19	its	its	PRON
ijtc-738	34	20	residents	resident	NOUN
ijtc-738	34	21	.	.	PUNCT
ijtc-738	35	1	(	(	PUNCT
ijtc-738	35	2	kamiru	kamiru	NOUN
ijtc-738	35	3	,	,	PUNCT
ijtc-738	35	4	2005	2005	NUM
ijtc-738	35	5	)	)	PUNCT
ijtc-738	35	6	found	find	VERB
ijtc-738	35	7	that	that	SCONJ
ijtc-738	35	8	redistribution	redistribution	NOUN
ijtc-738	35	9	is	be	AUX
ijtc-738	35	10	intrinsic	intrinsic	ADJ
ijtc-738	35	11	to	to	ADP
ijtc-738	35	12	a	a	DET
ijtc-738	35	13	taxation	taxation	NOUN
ijtc-738	35	14	system	system	NOUN
ijtc-738	35	15	and	and	CCONJ
ijtc-738	35	16	because	because	SCONJ
ijtc-738	35	17	of	of	ADP
ijtc-738	35	18	its	its	PRON
ijtc-738	35	19	nature	nature	NOUN
ijtc-738	35	20	,	,	PUNCT
ijtc-738	35	21	taxpayers	taxpayer	NOUN
ijtc-738	35	22	are	be	AUX
ijtc-738	35	23	just	just	ADV
ijtc-738	35	24	in	in	ADP
ijtc-738	35	25	their	their	PRON
ijtc-738	35	26	expectation	expectation	NOUN
ijtc-738	35	27	that	that	SCONJ
ijtc-738	35	28	this	this	DET
ijtc-738	35	29	reallocation	reallocation	NOUN
ijtc-738	35	30	of	of	ADP
ijtc-738	35	31	tax	tax	NOUN
ijtc-738	35	32	monies	monie	NOUN
ijtc-738	35	33	is	be	AUX
ijtc-738	35	34	performed	perform	VERB
ijtc-738	35	35	in	in	ADP
ijtc-738	35	36	an	an	DET
ijtc-738	35	37	equitable	equitable	ADJ
ijtc-738	35	38	manner	manner	NOUN
ijtc-738	35	39	.	.	PUNCT
ijtc-738	36	1	there	there	PRON
ijtc-738	36	2	are	be	VERB
ijtc-738	36	3	three	three	NUM
ijtc-738	36	4	components	component	NOUN
ijtc-738	36	5	to	to	ADP
ijtc-738	36	6	taxes	taxis	NOUN
ijtc-738	36	7	:	:	PUNCT
ijtc-738	36	8	tax	tax	NOUN
ijtc-738	36	9	on	on	ADP
ijtc-738	36	10	wealth	wealth	NOUN
ijtc-738	36	11	,	,	PUNCT
ijtc-738	36	12	tax	tax	NOUN
ijtc-738	36	13	on	on	ADP
ijtc-738	36	14	purchases	purchase	NOUN
ijtc-738	36	15	and	and	CCONJ
ijtc-738	36	16	income	income	NOUN
ijtc-738	36	17	tax	tax	NOUN
ijtc-738	36	18	.	.	PUNCT
ijtc-738	37	1	the	the	DET
ijtc-738	37	2	tax	tax	NOUN
ijtc-738	37	3	on	on	ADP
ijtc-738	37	4	these	these	DET
ijtc-738	37	5	components	component	NOUN
ijtc-738	37	6	is	be	AUX
ijtc-738	37	7	triggered	trigger	VERB
ijtc-738	37	8	at	at	ADP
ijtc-738	37	9	different	different	ADJ
ijtc-738	37	10	times	time	NOUN
ijtc-738	37	11	,	,	PUNCT
ijtc-738	37	12	and	and	CCONJ
ijtc-738	37	13	this	this	PRON
ijtc-738	37	14	sets	set	VERB
ijtc-738	37	15	them	they	PRON
ijtc-738	37	16	apart	apart	ADV
ijtc-738	37	17	(	(	PUNCT
ijtc-738	37	18	arendse	arendse	PROPN
ijtc-738	37	19	&	&	CCONJ
ijtc-738	37	20	stack	stack	VERB
ijtc-738	37	21	,	,	PUNCT
ijtc-738	37	22	2018	2018	NUM
ijtc-738	37	23	)	)	PUNCT
ijtc-738	37	24	.	.	PUNCT
ijtc-738	38	1	based	base	VERB
ijtc-738	38	2	on	on	ADP
ijtc-738	38	3	the	the	DET
ijtc-738	38	4	cambridge	cambridge	PROPN
ijtc-738	38	5	dictionary	dictionary	PROPN
ijtc-738	38	6	,	,	PUNCT
ijtc-738	38	7	wealth	wealth	NOUN
ijtc-738	38	8	tax	tax	NOUN
ijtc-738	38	9	is	be	AUX
ijtc-738	38	10	“	"	PUNCT
ijtc-738	38	11	a	a	DET
ijtc-738	38	12	tax	tax	NOUN
ijtc-738	38	13	levied	levy	VERB
ijtc-738	38	14	on	on	ADP
ijtc-738	38	15	personal	personal	ADJ
ijtc-738	38	16	property	property	NOUN
ijtc-738	38	17	and	and	CCONJ
ijtc-738	38	18	financial	financial	ADJ
ijtc-738	38	19	assets	asset	NOUN
ijtc-738	38	20	above	above	ADP
ijtc-738	38	21	a	a	DET
ijtc-738	38	22	certain	certain	ADJ
ijtc-738	38	23	level	level	NOUN
ijtc-738	38	24	”	"	PUNCT
ijtc-738	38	25	.	.	PUNCT
ijtc-738	39	1	this	this	DET
ijtc-738	39	2	tax	tax	NOUN
ijtc-738	39	3	type	type	NOUN
ijtc-738	39	4	is	be	AUX
ijtc-738	39	5	triggered	trigger	VERB
ijtc-738	39	6	when	when	SCONJ
ijtc-738	39	7	ownership	ownership	NOUN
ijtc-738	39	8	of	of	ADP
ijtc-738	39	9	an	an	DET
ijtc-738	39	10	asset	asset	NOUN
ijtc-738	39	11	changes	change	NOUN
ijtc-738	39	12	.	.	PUNCT
ijtc-738	40	1	wealth	wealth	NOUN
ijtc-738	40	2	tax	tax	NOUN
ijtc-738	40	3	is	be	AUX
ijtc-738	40	4	imposed	impose	VERB
ijtc-738	40	5	to	to	PART
ijtc-738	40	6	raise	raise	VERB
ijtc-738	40	7	additional	additional	ADJ
ijtc-738	40	8	revenue	revenue	NOUN
ijtc-738	40	9	for	for	ADP
ijtc-738	40	10	government	government	NOUN
ijtc-738	40	11	spending	spending	NOUN
ijtc-738	40	12	and	and	CCONJ
ijtc-738	40	13	to	to	PART
ijtc-738	40	14	redress	redress	VERB
ijtc-738	40	15	wealth	wealth	NOUN
ijtc-738	40	16	disparity	disparity	NOUN
ijtc-738	40	17	(	(	PUNCT
ijtc-738	40	18	arendse	arendse	PROPN
ijtc-738	40	19	&	&	CCONJ
ijtc-738	40	20	stack	stack	VERB
ijtc-738	40	21	,	,	PUNCT
ijtc-738	40	22	2018	2018	NUM
ijtc-738	40	23	)	)	PUNCT
ijtc-738	40	24	.	.	PUNCT
ijtc-738	41	1	(	(	PUNCT
ijtc-738	41	2	basson	basson	PROPN
ijtc-738	41	3	,	,	PUNCT
ijtc-738	41	4	2015	2015	NUM
ijtc-738	41	5	)	)	PUNCT
ijtc-738	41	6	determined	determine	VERB
ijtc-738	41	7	that	that	SCONJ
ijtc-738	41	8	wealth	wealth	NOUN
ijtc-738	41	9	taxes	taxis	NOUN
ijtc-738	41	10	include	include	VERB
ijtc-738	41	11	tax	tax	NOUN
ijtc-738	41	12	on	on	ADP
ijtc-738	41	13	capital	capital	NOUN
ijtc-738	41	14	gains	gain	NOUN
ijtc-738	41	15	(	(	PUNCT
ijtc-738	41	16	cgt	cgt	PROPN
ijtc-738	41	17	)	)	PUNCT
ijtc-738	41	18	,	,	PUNCT
ijtc-738	41	19	tax	tax	NOUN
ijtc-738	41	20	on	on	ADP
ijtc-738	41	21	donations	donation	NOUN
ijtc-738	41	22	,	,	PUNCT
ijtc-738	41	23	securities	security	NOUN
ijtc-738	41	24	transfer	transfer	NOUN
ijtc-738	41	25	tax	tax	NOUN
ijtc-738	41	26	(	(	PUNCT
ijtc-738	41	27	stt	stt	PROPN
ijtc-738	41	28	)	)	PUNCT
ijtc-738	41	29	,	,	PUNCT
ijtc-738	41	30	transfer	transfer	NOUN
ijtc-738	41	31	duty	duty	NOUN
ijtc-738	41	32	and	and	CCONJ
ijtc-738	41	33	tax	tax	NOUN
ijtc-738	41	34	on	on	ADP
ijtc-738	41	35	late	late	ADJ
ijtc-738	41	36	estates	estate	NOUN
ijtc-738	41	37	which	which	PRON
ijtc-738	41	38	is	be	AUX
ijtc-738	41	39	also	also	ADV
ijtc-738	41	40	referred	refer	VERB
ijtc-738	41	41	to	to	ADP
ijtc-738	41	42	as	as	ADP
ijtc-738	41	43	estate	estate	NOUN
ijtc-738	41	44	duty	duty	NOUN
ijtc-738	41	45	.	.	PUNCT
ijtc-738	42	1	motivation	motivation	NOUN
ijtc-738	42	2	to	to	ADP
ijtc-738	42	3	the	the	DET
ijtc-738	42	4	study	study	NOUN
ijtc-738	42	5	utilising	utilise	VERB
ijtc-738	42	6	one	one	NUM
ijtc-738	42	7	’s	’s	PART
ijtc-738	42	8	productive	productive	ADJ
ijtc-738	42	9	assets	asset	NOUN
ijtc-738	42	10	,	,	PUNCT
ijtc-738	42	11	is	be	AUX
ijtc-738	42	12	one	one	NUM
ijtc-738	42	13	way	way	NOUN
ijtc-738	42	14	to	to	PART
ijtc-738	42	15	grow	grow	VERB
ijtc-738	42	16	the	the	DET
ijtc-738	42	17	economy	economy	NOUN
ijtc-738	42	18	and	and	CCONJ
ijtc-738	42	19	participate	participate	VERB
ijtc-738	42	20	actively	actively	ADV
ijtc-738	42	21	.	.	PUNCT
ijtc-738	43	1	deciding	decide	VERB
ijtc-738	43	2	on	on	ADP
ijtc-738	43	3	whether	whether	SCONJ
ijtc-738	43	4	to	to	PART
ijtc-738	43	5	participate	participate	VERB
ijtc-738	43	6	,	,	PUNCT
ijtc-738	43	7	is	be	AUX
ijtc-738	43	8	influenced	influence	VERB
ijtc-738	43	9	by	by	ADP
ijtc-738	43	10	the	the	DET
ijtc-738	43	11	policies	policy	NOUN
ijtc-738	43	12	that	that	PRON
ijtc-738	43	13	regulate	regulate	VERB
ijtc-738	43	14	this	this	DET
ijtc-738	43	15	economy	economy	NOUN
ijtc-738	43	16	and	and	CCONJ
ijtc-738	43	17	in	in	ADP
ijtc-738	43	18	particular	particular	ADJ
ijtc-738	43	19	,	,	PUNCT
ijtc-738	43	20	tax	tax	NOUN
ijtc-738	43	21	policy	policy	NOUN
ijtc-738	43	22	is	be	AUX
ijtc-738	43	23	identified	identify	VERB
ijtc-738	43	24	as	as	ADP
ijtc-738	43	25	a	a	DET
ijtc-738	43	26	key	key	ADJ
ijtc-738	43	27	policy	policy	NOUN
ijtc-738	43	28	(	(	PUNCT
ijtc-738	43	29	o.e.c.d	o.e.c.d	PROPN
ijtc-738	43	30	.	.	PROPN
ijtc-738	43	31	,	,	PUNCT
ijtc-738	43	32	2013	2013	NUM
ijtc-738	43	33	;	;	PUNCT
ijtc-738	43	34	ramson	ramson	NOUN
ijtc-738	43	35	,	,	PUNCT
ijtc-738	43	36	2014	2014	NUM
ijtc-738	43	37	)	)	PUNCT
ijtc-738	43	38	.	.	PUNCT
ijtc-738	44	1	this	this	DET
ijtc-738	44	2	study	study	NOUN
ijtc-738	44	3	aims	aim	VERB
ijtc-738	44	4	to	to	PART
ijtc-738	44	5	identify	identify	VERB
ijtc-738	44	6	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-738	44	7	wealth	wealth	NOUN
ijtc-738	44	8	taxes	taxis	NOUN
ijtc-738	44	9	on	on	ADP
ijtc-738	44	10	individuals	individual	NOUN
ijtc-738	44	11	:	:	PUNCT
ijtc-738	44	12	an	an	DET
ijtc-738	44	13	international	international	ADJ
ijtc-738	44	14	comparative	comparative	ADJ
ijtc-738	44	15	study	study	NOUN
ijtc-738	44	16	abrahams	abraham	NOUN
ijtc-738	44	17	and	and	CCONJ
ijtc-738	44	18	bosman	bosman	NOUN
ijtc-738	44	19	343	343	NUM
ijtc-738	44	20	|	|	ADV
ijtc-738	44	21	ilomata	ilomata	PROPN
ijtc-738	44	22	international	international	ADJ
ijtc-738	44	23	journal	journal	NOUN
ijtc-738	44	24	of	of	ADP
ijtc-738	44	25	tax	tax	PROPN
ijtc-738	44	26	&	&	CCONJ
ijtc-738	44	27	accounting	accounting	PROPN
ijtc-738	44	28	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-738	44	29	and	and	CCONJ
ijtc-738	44	30	analyse	analyse	VERB
ijtc-738	44	31	the	the	DET
ijtc-738	44	32	south	south	ADJ
ijtc-738	44	33	african	african	ADJ
ijtc-738	44	34	taxes	taxis	NOUN
ijtc-738	44	35	that	that	PRON
ijtc-738	44	36	are	be	AUX
ijtc-738	44	37	levied	levy	VERB
ijtc-738	44	38	when	when	SCONJ
ijtc-738	44	39	capital	capital	NOUN
ijtc-738	44	40	assets	asset	NOUN
ijtc-738	44	41	are	be	AUX
ijtc-738	44	42	transferred	transfer	VERB
ijtc-738	44	43	and	and	CCONJ
ijtc-738	44	44	compare	compare	VERB
ijtc-738	44	45	them	they	PRON
ijtc-738	44	46	to	to	ADP
ijtc-738	44	47	similar	similar	ADJ
ijtc-738	44	48	taxes	taxis	NOUN
ijtc-738	44	49	in	in	ADP
ijtc-738	44	50	other	other	ADJ
ijtc-738	44	51	selected	select	VERB
ijtc-738	44	52	countries	country	NOUN
ijtc-738	44	53	.	.	PUNCT
ijtc-738	45	1	the	the	DET
ijtc-738	45	2	countries	country	NOUN
ijtc-738	45	3	that	that	PRON
ijtc-738	45	4	will	will	AUX
ijtc-738	45	5	be	be	AUX
ijtc-738	45	6	compared	compare	VERB
ijtc-738	45	7	are	be	AUX
ijtc-738	45	8	australia	australia	PROPN
ijtc-738	45	9	,	,	PUNCT
ijtc-738	45	10	india	india	PROPN
ijtc-738	45	11	and	and	CCONJ
ijtc-738	45	12	namibia	namibia	PROPN
ijtc-738	45	13	.	.	PUNCT
ijtc-738	46	1	australia	australia	PROPN
ijtc-738	46	2	,	,	PUNCT
ijtc-738	46	3	as	as	ADP
ijtc-738	46	4	a	a	DET
ijtc-738	46	5	developed	develop	VERB
ijtc-738	46	6	country	country	NOUN
ijtc-738	46	7	,	,	PUNCT
ijtc-738	46	8	has	have	VERB
ijtc-738	46	9	a	a	DET
ijtc-738	46	10	tax	tax	NOUN
ijtc-738	46	11	system	system	NOUN
ijtc-738	46	12	comparable	comparable	ADJ
ijtc-738	46	13	to	to	ADP
ijtc-738	46	14	south	south	PROPN
ijtc-738	46	15	africa	africa	PROPN
ijtc-738	46	16	and	and	CCONJ
ijtc-738	46	17	levy	levy	VERB
ijtc-738	46	18	cgt	cgt	NOUN
ijtc-738	46	19	and	and	CCONJ
ijtc-738	46	20	stamp	stamp	NOUN
ijtc-738	46	21	duty	duty	NOUN
ijtc-738	46	22	(	(	PUNCT
ijtc-738	46	23	halog	halog	PROPN
ijtc-738	46	24	&	&	CCONJ
ijtc-738	46	25	anieke	anieke	ADJ
ijtc-738	46	26	,	,	PUNCT
ijtc-738	46	27	2021	2021	NUM
ijtc-738	46	28	)	)	PUNCT
ijtc-738	46	29	.	.	PUNCT
ijtc-738	47	1	in	in	ADP
ijtc-738	47	2	addition	addition	NOUN
ijtc-738	47	3	,	,	PUNCT
ijtc-738	47	4	the	the	DET
ijtc-738	47	5	south	south	ADJ
ijtc-738	47	6	african	african	ADJ
ijtc-738	47	7	cgt	cgt	PROPN
ijtc-738	47	8	tax	tax	NOUN
ijtc-738	47	9	principles	principle	NOUN
ijtc-738	47	10	were	be	AUX
ijtc-738	47	11	informed	inform	VERB
ijtc-738	47	12	by	by	ADP
ijtc-738	47	13	the	the	DET
ijtc-738	47	14	equivalent	equivalent	ADJ
ijtc-738	47	15	australian	australian	ADJ
ijtc-738	47	16	policies	policy	NOUN
ijtc-738	47	17	and	and	CCONJ
ijtc-738	47	18	hence	hence	ADV
ijtc-738	47	19	comparing	compare	VERB
ijtc-738	47	20	these	these	DET
ijtc-738	47	21	countries	country	NOUN
ijtc-738	47	22	could	could	AUX
ijtc-738	47	23	potentially	potentially	ADV
ijtc-738	47	24	provide	provide	VERB
ijtc-738	47	25	meaningful	meaningful	ADJ
ijtc-738	47	26	results	result	NOUN
ijtc-738	47	27	(	(	PUNCT
ijtc-738	47	28	ramson	ramson	NOUN
ijtc-738	47	29	,	,	PUNCT
ijtc-738	47	30	2014	2014	NUM
ijtc-738	47	31	)	)	PUNCT
ijtc-738	47	32	.	.	PUNCT
ijtc-738	48	1	india	india	PROPN
ijtc-738	48	2	forms	form	VERB
ijtc-738	48	3	part	part	NOUN
ijtc-738	48	4	of	of	ADP
ijtc-738	48	5	the	the	DET
ijtc-738	48	6	global	global	ADJ
ijtc-738	48	7	emerging	emerge	VERB
ijtc-738	48	8	economy	economy	NOUN
ijtc-738	48	9	brics	bric	NOUN
ijtc-738	48	10	(	(	PUNCT
ijtc-738	48	11	brazil	brazil	PROPN
ijtc-738	48	12	,	,	PUNCT
ijtc-738	48	13	russia	russia	PROPN
ijtc-738	48	14	,	,	PUNCT
ijtc-738	48	15	india	india	PROPN
ijtc-738	48	16	,	,	PUNCT
ijtc-738	48	17	china	china	PROPN
ijtc-738	48	18	&	&	CCONJ
ijtc-738	48	19	south	south	PROPN
ijtc-738	48	20	africa	africa	PROPN
ijtc-738	48	21	)	)	PUNCT
ijtc-738	48	22	countries	country	NOUN
ijtc-738	48	23	(	(	PUNCT
ijtc-738	48	24	arendse	arendse	PROPN
ijtc-738	48	25	&	&	CCONJ
ijtc-738	48	26	stack	stack	PROPN
ijtc-738	48	27	,	,	PUNCT
ijtc-738	48	28	2018	2018	NUM
ijtc-738	48	29	)	)	PUNCT
ijtc-738	48	30	and	and	CCONJ
ijtc-738	48	31	is	be	AUX
ijtc-738	48	32	selected	select	VERB
ijtc-738	48	33	to	to	PART
ijtc-738	48	34	directly	directly	ADV
ijtc-738	48	35	compare	compare	VERB
ijtc-738	48	36	developing	develop	VERB
ijtc-738	48	37	countries	country	NOUN
ijtc-738	48	38	’	'	PUNCT
ijtc-738	48	39	tax	tax	NOUN
ijtc-738	48	40	systems	system	NOUN
ijtc-738	48	41	.	.	PUNCT
ijtc-738	49	1	lastly	lastly	ADV
ijtc-738	49	2	,	,	PUNCT
ijtc-738	49	3	namibia	namibia	PROPN
ijtc-738	49	4	,	,	PUNCT
ijtc-738	49	5	a	a	DET
ijtc-738	49	6	country	country	NOUN
ijtc-738	49	7	that	that	PRON
ijtc-738	49	8	does	do	AUX
ijtc-738	49	9	not	not	PART
ijtc-738	49	10	levy	levy	VERB
ijtc-738	49	11	the	the	DET
ijtc-738	49	12	general	general	ADJ
ijtc-738	49	13	taxes	taxis	NOUN
ijtc-738	49	14	on	on	ADP
ijtc-738	49	15	created	create	VERB
ijtc-738	49	16	or	or	CCONJ
ijtc-738	49	17	existing	exist	VERB
ijtc-738	49	18	wealth	wealth	NOUN
ijtc-738	49	19	that	that	PRON
ijtc-738	49	20	are	be	AUX
ijtc-738	49	21	levied	levy	VERB
ijtc-738	49	22	in	in	ADP
ijtc-738	49	23	south	south	PROPN
ijtc-738	49	24	africa	africa	PROPN
ijtc-738	49	25	,	,	PUNCT
ijtc-738	49	26	to	to	PART
ijtc-738	49	27	draw	draw	VERB
ijtc-738	49	28	comparison	comparison	NOUN
ijtc-738	49	29	and	and	CCONJ
ijtc-738	49	30	analyse	analyse	VERB
ijtc-738	49	31	how	how	SCONJ
ijtc-738	49	32	this	this	DET
ijtc-738	49	33	country	country	NOUN
ijtc-738	49	34	taxes	tax	VERB
ijtc-738	49	35	their	their	PRON
ijtc-738	49	36	capital	capital	NOUN
ijtc-738	49	37	assets	asset	NOUN
ijtc-738	49	38	upon	upon	SCONJ
ijtc-738	49	39	transfer	transfer	NOUN
ijtc-738	49	40	or	or	CCONJ
ijtc-738	49	41	sale	sale	NOUN
ijtc-738	49	42	(	(	PUNCT
ijtc-738	49	43	k.m.p.g	k.m.p.g	PROPN
ijtc-738	49	44	.	.	PROPN
ijtc-738	49	45	,	,	PUNCT
ijtc-738	49	46	2022	2022	NUM
ijtc-738	49	47	;	;	PUNCT
ijtc-738	49	48	pricewaterhousecoopers	pricewaterhousecooper	NOUN
ijtc-738	49	49	,	,	PUNCT
ijtc-738	49	50	2019	2019	NUM
ijtc-738	49	51	)	)	PUNCT
ijtc-738	49	52	.	.	PUNCT
ijtc-738	50	1	limitations	limitation	NOUN
ijtc-738	50	2	the	the	DET
ijtc-738	50	3	study	study	NOUN
ijtc-738	50	4	is	be	AUX
ijtc-738	50	5	limited	limit	VERB
ijtc-738	50	6	to	to	ADP
ijtc-738	50	7	the	the	DET
ijtc-738	50	8	wealth	wealth	NOUN
ijtc-738	50	9	tax	tax	NOUN
ijtc-738	50	10	implications	implication	NOUN
ijtc-738	50	11	of	of	ADP
ijtc-738	50	12	selected	select	VERB
ijtc-738	50	13	capital	capital	NOUN
ijtc-738	50	14	assets	asset	NOUN
ijtc-738	50	15	and	and	CCONJ
ijtc-738	50	16	selected	select	VERB
ijtc-738	50	17	wealth	wealth	NOUN
ijtc-738	50	18	taxes	taxis	NOUN
ijtc-738	50	19	to	to	PART
ijtc-738	50	20	ensure	ensure	VERB
ijtc-738	50	21	a	a	DET
ijtc-738	50	22	succinct	succinct	ADJ
ijtc-738	50	23	study	study	NOUN
ijtc-738	50	24	.	.	PUNCT
ijtc-738	51	1	the	the	DET
ijtc-738	51	2	assets	asset	NOUN
ijtc-738	51	3	are	be	AUX
ijtc-738	51	4	limited	limit	VERB
ijtc-738	51	5	to	to	ADP
ijtc-738	51	6	assets	asset	NOUN
ijtc-738	51	7	that	that	PRON
ijtc-738	51	8	are	be	AUX
ijtc-738	51	9	at	at	ADP
ijtc-738	51	10	risk	risk	NOUN
ijtc-738	51	11	of	of	ADP
ijtc-738	51	12	attracting	attract	VERB
ijtc-738	51	13	the	the	DET
ijtc-738	51	14	highest	high	ADJ
ijtc-738	51	15	wealth	wealth	NOUN
ijtc-738	51	16	taxes	taxis	NOUN
ijtc-738	51	17	and	and	CCONJ
ijtc-738	51	18	include	include	VERB
ijtc-738	51	19	shares	share	NOUN
ijtc-738	51	20	,	,	PUNCT
ijtc-738	51	21	both	both	PRON
ijtc-738	51	22	listed	list	VERB
ijtc-738	51	23	and	and	CCONJ
ijtc-738	51	24	private	private	ADJ
ijtc-738	51	25	and	and	CCONJ
ijtc-738	51	26	fixed	fix	VERB
ijtc-738	51	27	property	property	NOUN
ijtc-738	51	28	.	.	PUNCT
ijtc-738	52	1	the	the	DET
ijtc-738	52	2	taxes	taxis	NOUN
ijtc-738	52	3	considered	consider	VERB
ijtc-738	52	4	are	be	AUX
ijtc-738	52	5	limited	limit	VERB
ijtc-738	52	6	to	to	ADP
ijtc-738	52	7	donations	donation	NOUN
ijtc-738	52	8	tax	tax	NOUN
ijtc-738	52	9	,	,	PUNCT
ijtc-738	52	10	transfer	transfer	NOUN
ijtc-738	52	11	duty	duty	NOUN
ijtc-738	52	12	,	,	PUNCT
ijtc-738	52	13	stt	stt	PROPN
ijtc-738	52	14	,	,	PUNCT
ijtc-738	52	15	cgt	cgt	PROPN
ijtc-738	52	16	and	and	CCONJ
ijtc-738	52	17	estate	estate	NOUN
ijtc-738	52	18	duty	duty	NOUN
ijtc-738	52	19	.	.	PUNCT
ijtc-738	53	1	other	other	ADJ
ijtc-738	53	2	forms	form	NOUN
ijtc-738	53	3	of	of	ADP
ijtc-738	53	4	taxation	taxation	NOUN
ijtc-738	53	5	will	will	AUX
ijtc-738	53	6	not	not	PART
ijtc-738	53	7	be	be	AUX
ijtc-738	53	8	considered	consider	VERB
ijtc-738	53	9	in	in	ADP
ijtc-738	53	10	the	the	DET
ijtc-738	53	11	study	study	NOUN
ijtc-738	53	12	.	.	PUNCT
ijtc-738	54	1	method	method	VERB
ijtc-738	54	2	this	this	DET
ijtc-738	54	3	qualitative	qualitative	ADJ
ijtc-738	54	4	study	study	NOUN
ijtc-738	54	5	takes	take	VERB
ijtc-738	54	6	the	the	DET
ijtc-738	54	7	form	form	NOUN
ijtc-738	54	8	of	of	ADP
ijtc-738	54	9	a	a	DET
ijtc-738	54	10	literature	literature	NOUN
ijtc-738	54	11	study	study	NOUN
ijtc-738	54	12	and	and	CCONJ
ijtc-738	54	13	an	an	DET
ijtc-738	54	14	interpretivism	interpretivism	NOUN
ijtc-738	54	15	philosophy	philosophy	NOUN
ijtc-738	54	16	is	be	AUX
ijtc-738	54	17	followed	follow	VERB
ijtc-738	54	18	.	.	PUNCT
ijtc-738	55	1	interpretivism	interpretivism	NOUN
ijtc-738	55	2	holds	hold	VERB
ijtc-738	55	3	that	that	SCONJ
ijtc-738	55	4	reality	reality	NOUN
ijtc-738	55	5	has	have	VERB
ijtc-738	55	6	numerous	numerous	ADJ
ijtc-738	55	7	perspectives	perspective	NOUN
ijtc-738	55	8	and	and	CCONJ
ijtc-738	55	9	the	the	DET
ijtc-738	55	10	interpretation	interpretation	NOUN
ijtc-738	55	11	of	of	ADP
ijtc-738	55	12	data	datum	NOUN
ijtc-738	55	13	is	be	AUX
ijtc-738	55	14	subjective	subjective	ADJ
ijtc-738	55	15	and	and	CCONJ
ijtc-738	55	16	formed	form	VERB
ijtc-738	55	17	by	by	ADP
ijtc-738	55	18	the	the	DET
ijtc-738	55	19	researcher	researcher	NOUN
ijtc-738	55	20	.	.	PUNCT
ijtc-738	56	1	this	this	DET
ijtc-738	56	2	paradigm	paradigm	NOUN
ijtc-738	56	3	ensures	ensure	VERB
ijtc-738	56	4	that	that	SCONJ
ijtc-738	56	5	deep	deep	ADJ
ijtc-738	56	6	knowledge	knowledge	NOUN
ijtc-738	56	7	of	of	ADP
ijtc-738	56	8	a	a	DET
ijtc-738	56	9	subject	subject	ADJ
ijtc-738	56	10	matter	matter	NOUN
ijtc-738	56	11	is	be	AUX
ijtc-738	56	12	gained	gain	VERB
ijtc-738	56	13	in	in	ADP
ijtc-738	56	14	its	its	PRON
ijtc-738	56	15	own	own	ADJ
ijtc-738	56	16	context	context	NOUN
ijtc-738	56	17	rather	rather	ADV
ijtc-738	56	18	than	than	ADP
ijtc-738	56	19	a	a	DET
ijtc-738	56	20	general	general	ADJ
ijtc-738	56	21	view	view	NOUN
ijtc-738	56	22	(	(	PUNCT
ijtc-738	56	23	pham	pham	PROPN
ijtc-738	56	24	,	,	PUNCT
ijtc-738	56	25	2018	2018	NUM
ijtc-738	56	26	)	)	PUNCT
ijtc-738	56	27	.	.	PUNCT
ijtc-738	57	1	this	this	DET
ijtc-738	57	2	study	study	NOUN
ijtc-738	57	3	will	will	AUX
ijtc-738	57	4	analyse	analyse	VERB
ijtc-738	57	5	legislation	legislation	NOUN
ijtc-738	57	6	and	and	CCONJ
ijtc-738	57	7	rules	rule	NOUN
ijtc-738	57	8	of	of	ADP
ijtc-738	57	9	specific	specific	ADJ
ijtc-738	57	10	taxes	taxis	NOUN
ijtc-738	57	11	(	(	PUNCT
ijtc-738	57	12	wealth	wealth	NOUN
ijtc-738	57	13	)	)	PUNCT
ijtc-738	57	14	related	relate	VERB
ijtc-738	57	15	to	to	ADP
ijtc-738	57	16	specific	specific	ADJ
ijtc-738	57	17	assets	asset	NOUN
ijtc-738	57	18	.	.	PUNCT
ijtc-738	58	1	other	other	ADJ
ijtc-738	58	2	sources	source	NOUN
ijtc-738	58	3	of	of	ADP
ijtc-738	58	4	information	information	NOUN
ijtc-738	58	5	that	that	PRON
ijtc-738	58	6	drives	drive	VERB
ijtc-738	58	7	the	the	DET
ijtc-738	58	8	study	study	NOUN
ijtc-738	58	9	will	will	AUX
ijtc-738	58	10	be	be	AUX
ijtc-738	58	11	academic	academic	ADJ
ijtc-738	58	12	research	research	NOUN
ijtc-738	58	13	references	reference	NOUN
ijtc-738	58	14	and	and	CCONJ
ijtc-738	58	15	other	other	ADJ
ijtc-738	58	16	relevant	relevant	ADJ
ijtc-738	58	17	general	general	ADJ
ijtc-738	58	18	information	information	NOUN
ijtc-738	58	19	.	.	PUNCT
ijtc-738	59	1	the	the	DET
ijtc-738	59	2	study	study	NOUN
ijtc-738	59	3	will	will	AUX
ijtc-738	59	4	identify	identify	VERB
ijtc-738	59	5	,	,	PUNCT
ijtc-738	59	6	outline	outline	NOUN
ijtc-738	59	7	and	and	CCONJ
ijtc-738	59	8	draw	draw	VERB
ijtc-738	59	9	a	a	DET
ijtc-738	59	10	comparison	comparison	NOUN
ijtc-738	59	11	of	of	ADP
ijtc-738	59	12	the	the	DET
ijtc-738	59	13	applicable	applicable	ADJ
ijtc-738	59	14	taxes	taxis	NOUN
ijtc-738	59	15	,	,	PUNCT
ijtc-738	59	16	specifically	specifically	ADV
ijtc-738	59	17	wealth	wealth	NOUN
ijtc-738	59	18	taxes	taxis	NOUN
ijtc-738	59	19	,	,	PUNCT
ijtc-738	59	20	when	when	SCONJ
ijtc-738	59	21	assets	asset	NOUN
ijtc-738	59	22	change	change	VERB
ijtc-738	59	23	ownership	ownership	NOUN
ijtc-738	59	24	.	.	PUNCT
ijtc-738	60	1	the	the	DET
ijtc-738	60	2	study	study	NOUN
ijtc-738	60	3	will	will	AUX
ijtc-738	60	4	firstly	firstly	ADV
ijtc-738	60	5	provide	provide	VERB
ijtc-738	60	6	an	an	DET
ijtc-738	60	7	overview	overview	NOUN
ijtc-738	60	8	of	of	ADP
ijtc-738	60	9	wealth	wealth	NOUN
ijtc-738	60	10	taxes	taxis	NOUN
ijtc-738	60	11	followed	follow	VERB
ijtc-738	60	12	by	by	ADP
ijtc-738	60	13	an	an	DET
ijtc-738	60	14	analyses	analysis	NOUN
ijtc-738	60	15	of	of	ADP
ijtc-738	60	16	wealth	wealth	NOUN
ijtc-738	60	17	taxes	taxis	NOUN
ijtc-738	60	18	in	in	ADP
ijtc-738	60	19	each	each	PRON
ijtc-738	60	20	of	of	ADP
ijtc-738	60	21	the	the	DET
ijtc-738	60	22	selected	select	VERB
ijtc-738	60	23	countries	country	NOUN
ijtc-738	60	24	when	when	SCONJ
ijtc-738	60	25	assets	asset	NOUN
ijtc-738	60	26	are	be	AUX
ijtc-738	60	27	donated	donate	VERB
ijtc-738	60	28	,	,	PUNCT
ijtc-738	60	29	transferred	transfer	VERB
ijtc-738	60	30	to	to	ADP
ijtc-738	60	31	a	a	DET
ijtc-738	60	32	trust	trust	NOUN
ijtc-738	60	33	,	,	PUNCT
ijtc-738	60	34	sold	sell	VERB
ijtc-738	60	35	,	,	PUNCT
ijtc-738	60	36	or	or	CCONJ
ijtc-738	60	37	retained	retain	VERB
ijtc-738	60	38	until	until	ADP
ijtc-738	60	39	death	death	NOUN
ijtc-738	60	40	.	.	PUNCT
ijtc-738	61	1	thereafter	thereafter	ADV
ijtc-738	61	2	,	,	PUNCT
ijtc-738	61	3	the	the	DET
ijtc-738	61	4	wealth	wealth	NOUN
ijtc-738	61	5	taxes	taxis	NOUN
ijtc-738	61	6	of	of	ADP
ijtc-738	61	7	the	the	DET
ijtc-738	61	8	selected	select	VERB
ijtc-738	61	9	countries	country	NOUN
ijtc-738	61	10	will	will	AUX
ijtc-738	61	11	be	be	AUX
ijtc-738	61	12	compared	compare	VERB
ijtc-738	61	13	to	to	PART
ijtc-738	61	14	draw	draw	VERB
ijtc-738	61	15	conclusions	conclusion	NOUN
ijtc-738	61	16	regarding	regard	VERB
ijtc-738	61	17	the	the	DET
ijtc-738	61	18	comparability	comparability	NOUN
ijtc-738	61	19	of	of	ADP
ijtc-738	61	20	south	south	PROPN
ijtc-738	61	21	africa	africa	PROPN
ijtc-738	61	22	to	to	ADP
ijtc-738	61	23	these	these	DET
ijtc-738	61	24	countries	country	NOUN
ijtc-738	61	25	and	and	CCONJ
ijtc-738	61	26	make	make	VERB
ijtc-738	61	27	possible	possible	ADJ
ijtc-738	61	28	recommendations	recommendation	NOUN
ijtc-738	61	29	for	for	ADP
ijtc-738	61	30	future	future	ADJ
ijtc-738	61	31	studies	study	NOUN
ijtc-738	61	32	and	and	CCONJ
ijtc-738	61	33	improvements	improvement	NOUN
ijtc-738	61	34	.	.	PUNCT
ijtc-738	62	1	a	a	DET
ijtc-738	62	2	case	case	NOUN
ijtc-738	62	3	study	study	NOUN
ijtc-738	62	4	is	be	AUX
ijtc-738	62	5	incorporated	incorporate	VERB
ijtc-738	62	6	to	to	PART
ijtc-738	62	7	illustrate	illustrate	VERB
ijtc-738	62	8	the	the	DET
ijtc-738	62	9	impact	impact	NOUN
ijtc-738	62	10	of	of	ADP
ijtc-738	62	11	the	the	DET
ijtc-738	62	12	tax	tax	NOUN
ijtc-738	62	13	policy	policy	NOUN
ijtc-738	62	14	analysed	analyse	VERB
ijtc-738	62	15	.	.	PUNCT
ijtc-738	63	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-738	63	2	wealth	wealth	NOUN
ijtc-738	63	3	taxes	taxis	NOUN
ijtc-738	63	4	on	on	ADP
ijtc-738	63	5	individuals	individual	NOUN
ijtc-738	63	6	:	:	PUNCT
ijtc-738	63	7	an	an	DET
ijtc-738	63	8	international	international	ADJ
ijtc-738	63	9	comparative	comparative	ADJ
ijtc-738	63	10	study	study	NOUN
ijtc-738	63	11	abrahams	abraham	NOUN
ijtc-738	63	12	and	and	CCONJ
ijtc-738	63	13	bosman	bosman	NOUN
ijtc-738	63	14	344	344	NUM
ijtc-738	63	15	|	|	ADV
ijtc-738	63	16	ilomata	ilomata	PROPN
ijtc-738	63	17	international	international	ADJ
ijtc-738	63	18	journal	journal	NOUN
ijtc-738	63	19	of	of	ADP
ijtc-738	63	20	tax	tax	PROPN
ijtc-738	63	21	&	&	CCONJ
ijtc-738	63	22	accounting	accounting	PROPN
ijtc-738	63	23	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-738	63	24	result	result	NOUN
ijtc-738	63	25	and	and	CCONJ
ijtc-738	63	26	discussion	discussion	NOUN
ijtc-738	63	27	background	background	NOUN
ijtc-738	63	28	to	to	ADP
ijtc-738	63	29	wealth	wealth	NOUN
ijtc-738	63	30	tax	tax	NOUN
ijtc-738	63	31	(	(	PUNCT
ijtc-738	63	32	muller	muller	NOUN
ijtc-738	63	33	,	,	PUNCT
ijtc-738	63	34	2010	2010	NUM
ijtc-738	63	35	)	)	PUNCT
ijtc-738	63	36	concluded	conclude	VERB
ijtc-738	63	37	that	that	SCONJ
ijtc-738	63	38	the	the	DET
ijtc-738	63	39	1864	1864	NUM
ijtc-738	63	40	south	south	ADJ
ijtc-738	63	41	african	african	ADJ
ijtc-738	63	42	“	"	PUNCT
ijtc-738	63	43	recipient	recipient	NOUN
ijtc-738	63	44	-	-	PUNCT
ijtc-738	63	45	based	base	VERB
ijtc-738	63	46	succession	succession	NOUN
ijtc-738	63	47	duty	duty	NOUN
ijtc-738	63	48	”	"	PUNCT
ijtc-738	63	49	was	be	AUX
ijtc-738	63	50	the	the	DET
ijtc-738	63	51	earliest	early	ADJ
ijtc-738	63	52	form	form	NOUN
ijtc-738	63	53	of	of	ADP
ijtc-738	63	54	wealth	wealth	NOUN
ijtc-738	63	55	tax	tax	NOUN
ijtc-738	63	56	in	in	ADP
ijtc-738	63	57	this	this	DET
ijtc-738	63	58	country	country	NOUN
ijtc-738	63	59	(	(	PUNCT
ijtc-738	63	60	basson	basson	PROPN
ijtc-738	63	61	,	,	PUNCT
ijtc-738	63	62	2015	2015	NUM
ijtc-738	63	63	)	)	PUNCT
ijtc-738	63	64	.	.	PUNCT
ijtc-738	64	1	thereafter	thereafter	ADV
ijtc-738	64	2	,	,	PUNCT
ijtc-738	64	3	the	the	DET
ijtc-738	64	4	death	death	NOUN
ijtc-738	64	5	duty	duty	PROPN
ijtc-738	64	6	act	act	NOUN
ijtc-738	64	7	(	(	PUNCT
ijtc-738	64	8	29	29	NUM
ijtc-738	64	9	of	of	ADP
ijtc-738	64	10	1922	1922	NUM
ijtc-738	64	11	)	)	PUNCT
ijtc-738	64	12	was	be	AUX
ijtc-738	64	13	legislated	legislate	VERB
ijtc-738	64	14	.	.	PUNCT
ijtc-738	65	1	in	in	ADP
ijtc-738	65	2	1955	1955	NUM
ijtc-738	65	3	,	,	PUNCT
ijtc-738	65	4	the	the	DET
ijtc-738	65	5	estate	estate	NOUN
ijtc-738	65	6	duty	duty	NOUN
ijtc-738	65	7	act	act	NOUN
ijtc-738	65	8	took	take	VERB
ijtc-738	65	9	its	its	PRON
ijtc-738	65	10	place	place	NOUN
ijtc-738	65	11	.	.	PUNCT
ijtc-738	66	1	the	the	DET
ijtc-738	66	2	debate	debate	NOUN
ijtc-738	66	3	surrounding	surround	VERB
ijtc-738	66	4	wealth	wealth	NOUN
ijtc-738	66	5	taxes	taxis	NOUN
ijtc-738	66	6	is	be	AUX
ijtc-738	66	7	a	a	DET
ijtc-738	66	8	recurring	recur	VERB
ijtc-738	66	9	one	one	NUM
ijtc-738	66	10	and	and	CCONJ
ijtc-738	66	11	can	can	AUX
ijtc-738	66	12	not	not	PART
ijtc-738	66	13	exclude	exclude	VERB
ijtc-738	66	14	discussions	discussion	NOUN
ijtc-738	66	15	and	and	CCONJ
ijtc-738	66	16	analyses	analysis	NOUN
ijtc-738	66	17	of	of	ADP
ijtc-738	66	18	the	the	DET
ijtc-738	66	19	wealth	wealth	NOUN
ijtc-738	66	20	disparity	disparity	NOUN
ijtc-738	66	21	and	and	CCONJ
ijtc-738	66	22	inequality	inequality	NOUN
ijtc-738	66	23	considering	consider	VERB
ijtc-738	66	24	,	,	PUNCT
ijtc-738	66	25	especially	especially	ADV
ijtc-738	66	26	,	,	PUNCT
ijtc-738	66	27	south	south	PROPN
ijtc-738	66	28	africa	africa	PROPN
ijtc-738	66	29	’s	’s	PART
ijtc-738	66	30	history	history	NOUN
ijtc-738	66	31	(	(	PUNCT
ijtc-738	66	32	muller	muller	NOUN
ijtc-738	66	33	,	,	PUNCT
ijtc-738	66	34	2010	2010	NUM
ijtc-738	66	35	;	;	PUNCT
ijtc-738	66	36	roeleveld	roeleveld	VERB
ijtc-738	66	37	,	,	PUNCT
ijtc-738	66	38	2015	2015	NUM
ijtc-738	66	39	)	)	PUNCT
ijtc-738	66	40	.	.	PUNCT
ijtc-738	67	1	in	in	ADP
ijtc-738	67	2	2013	2013	NUM
ijtc-738	67	3	,	,	PUNCT
ijtc-738	67	4	pravin	pravin	PROPN
ijtc-738	67	5	gordhan	gordhan	PROPN
ijtc-738	67	6	,	,	PUNCT
ijtc-738	67	7	minister	minister	NOUN
ijtc-738	67	8	of	of	ADP
ijtc-738	67	9	finance	finance	NOUN
ijtc-738	67	10	,	,	PUNCT
ijtc-738	67	11	commissioned	commission	VERB
ijtc-738	67	12	the	the	DET
ijtc-738	67	13	davis	davis	PROPN
ijtc-738	67	14	tax	tax	PROPN
ijtc-738	67	15	committee	committee	PROPN
ijtc-738	67	16	(	(	PUNCT
ijtc-738	67	17	dtc	dtc	PROPN
ijtc-738	67	18	)	)	PUNCT
ijtc-738	67	19	to	to	PART
ijtc-738	67	20	perform	perform	VERB
ijtc-738	67	21	a	a	DET
ijtc-738	67	22	feasibility	feasibility	NOUN
ijtc-738	67	23	study	study	NOUN
ijtc-738	67	24	on	on	ADP
ijtc-738	67	25	the	the	DET
ijtc-738	67	26	imposition	imposition	NOUN
ijtc-738	67	27	of	of	ADP
ijtc-738	67	28	a	a	DET
ijtc-738	67	29	net	net	ADJ
ijtc-738	67	30	wealth	wealth	NOUN
ijtc-738	67	31	tax	tax	NOUN
ijtc-738	67	32	in	in	ADP
ijtc-738	67	33	this	this	DET
ijtc-738	67	34	country	country	NOUN
ijtc-738	67	35	that	that	PRON
ijtc-738	67	36	was	be	AUX
ijtc-738	67	37	benchmarked	benchmarke	VERB
ijtc-738	67	38	against	against	ADP
ijtc-738	67	39	countries	country	NOUN
ijtc-738	67	40	including	include	VERB
ijtc-738	67	41	india	india	PROPN
ijtc-738	67	42	and	and	CCONJ
ijtc-738	67	43	france	france	PROPN
ijtc-738	67	44	.	.	PUNCT
ijtc-738	68	1	according	accord	VERB
ijtc-738	68	2	to	to	ADP
ijtc-738	68	3	(	(	PUNCT
ijtc-738	68	4	roeleveld	roeleveld	NOUN
ijtc-738	68	5	,	,	PUNCT
ijtc-738	68	6	2015	2015	NUM
ijtc-738	68	7	)	)	PUNCT
ijtc-738	68	8	the	the	DET
ijtc-738	68	9	south	south	ADJ
ijtc-738	68	10	african	african	ADJ
ijtc-738	68	11	equivalent	equivalent	NOUN
ijtc-738	68	12	of	of	ADP
ijtc-738	68	13	wealth	wealth	NOUN
ijtc-738	68	14	taxes	taxis	NOUN
ijtc-738	68	15	are	be	AUX
ijtc-738	68	16	stt	stt	PROPN
ijtc-738	68	17	,	,	PUNCT
ijtc-738	68	18	donations	donation	NOUN
ijtc-738	68	19	tax	tax	NOUN
ijtc-738	68	20	,	,	PUNCT
ijtc-738	68	21	estate	estate	NOUN
ijtc-738	68	22	duty	duty	NOUN
ijtc-738	68	23	and	and	CCONJ
ijtc-738	68	24	transfer	transfer	NOUN
ijtc-738	68	25	duty	duty	NOUN
ijtc-738	68	26	.	.	PUNCT
ijtc-738	69	1	the	the	DET
ijtc-738	69	2	inclusion	inclusion	NOUN
ijtc-738	69	3	of	of	ADP
ijtc-738	69	4	cgt	cgt	PROPN
ijtc-738	69	5	as	as	ADP
ijtc-738	69	6	a	a	DET
ijtc-738	69	7	wealth	wealth	NOUN
ijtc-738	69	8	tax	tax	NOUN
ijtc-738	69	9	attracts	attract	VERB
ijtc-738	69	10	different	different	ADJ
ijtc-738	69	11	viewpoints	viewpoint	NOUN
ijtc-738	69	12	some	some	DET
ijtc-738	69	13	researchers	researcher	NOUN
ijtc-738	69	14	believe	believe	VERB
ijtc-738	69	15	that	that	SCONJ
ijtc-738	69	16	cgt	cgt	PROPN
ijtc-738	69	17	is	be	AUX
ijtc-738	69	18	taxation	taxation	NOUN
ijtc-738	69	19	on	on	ADP
ijtc-738	69	20	deferred	defer	VERB
ijtc-738	69	21	revenue	revenue	NOUN
ijtc-738	69	22	or	or	CCONJ
ijtc-738	69	23	value	value	NOUN
ijtc-738	69	24	appreciation	appreciation	NOUN
ijtc-738	69	25	and	and	CCONJ
ijtc-738	69	26	not	not	PART
ijtc-738	69	27	on	on	ADP
ijtc-738	69	28	wealth	wealth	NOUN
ijtc-738	69	29	(	(	PUNCT
ijtc-738	69	30	muller	muller	NOUN
ijtc-738	69	31	,	,	PUNCT
ijtc-738	69	32	2010	2010	NUM
ijtc-738	69	33	)	)	PUNCT
ijtc-738	69	34	.	.	PUNCT
ijtc-738	70	1	according	accord	VERB
ijtc-738	70	2	to	to	ADP
ijtc-738	70	3	(	(	PUNCT
ijtc-738	70	4	roeleveld	roeleveld	NOUN
ijtc-738	70	5	,	,	PUNCT
ijtc-738	70	6	2015	2015	NUM
ijtc-738	70	7	)	)	PUNCT
ijtc-738	70	8	the	the	DET
ijtc-738	70	9	international	international	ADJ
ijtc-738	70	10	perspective	perspective	NOUN
ijtc-738	70	11	indicates	indicate	VERB
ijtc-738	70	12	that	that	SCONJ
ijtc-738	70	13	the	the	DET
ijtc-738	70	14	wealthiest	wealthy	ADJ
ijtc-738	70	15	individuals	individual	NOUN
ijtc-738	70	16	contribute	contribute	VERB
ijtc-738	70	17	the	the	DET
ijtc-738	70	18	most	most	ADJ
ijtc-738	70	19	to	to	PART
ijtc-738	70	20	cgt	cgt	VERB
ijtc-738	70	21	tax	tax	NOUN
ijtc-738	70	22	revenue	revenue	NOUN
ijtc-738	70	23	and	and	CCONJ
ijtc-738	70	24	the	the	DET
ijtc-738	70	25	fact	fact	NOUN
ijtc-738	70	26	that	that	SCONJ
ijtc-738	70	27	upon	upon	SCONJ
ijtc-738	70	28	death	death	NOUN
ijtc-738	70	29	and	and	CCONJ
ijtc-738	70	30	emigration	emigration	NOUN
ijtc-738	70	31	individuals	individual	NOUN
ijtc-738	70	32	are	be	AUX
ijtc-738	70	33	exposed	expose	VERB
ijtc-738	70	34	to	to	ADP
ijtc-738	70	35	cgt	cgt	PROPN
ijtc-738	70	36	,	,	PUNCT
ijtc-738	70	37	solidifies	solidify	VERB
ijtc-738	70	38	the	the	DET
ijtc-738	70	39	argument	argument	NOUN
ijtc-738	70	40	that	that	SCONJ
ijtc-738	70	41	cgt	cgt	PROPN
ijtc-738	70	42	is	be	AUX
ijtc-738	70	43	a	a	DET
ijtc-738	70	44	form	form	NOUN
ijtc-738	70	45	of	of	ADP
ijtc-738	70	46	wealth	wealth	NOUN
ijtc-738	70	47	tax	tax	NOUN
ijtc-738	70	48	.	.	PUNCT
ijtc-738	71	1	this	this	DET
ijtc-738	71	2	study	study	NOUN
ijtc-738	71	3	takes	take	VERB
ijtc-738	71	4	on	on	ADP
ijtc-738	71	5	the	the	DET
ijtc-738	71	6	view	view	NOUN
ijtc-738	71	7	that	that	SCONJ
ijtc-738	71	8	cgt	cgt	PROPN
ijtc-738	71	9	is	be	AUX
ijtc-738	71	10	indeed	indeed	ADV
ijtc-738	71	11	a	a	DET
ijtc-738	71	12	form	form	NOUN
ijtc-738	71	13	of	of	ADP
ijtc-738	71	14	wealth	wealth	NOUN
ijtc-738	71	15	tax	tax	NOUN
ijtc-738	71	16	and	and	CCONJ
ijtc-738	71	17	therefore	therefore	ADV
ijtc-738	71	18	includes	include	VERB
ijtc-738	71	19	it	it	PRON
ijtc-738	71	20	in	in	ADP
ijtc-738	71	21	the	the	DET
ijtc-738	71	22	study	study	NOUN
ijtc-738	71	23	.	.	PUNCT
ijtc-738	72	1	the	the	DET
ijtc-738	72	2	table	table	NOUN
ijtc-738	72	3	below	below	ADP
ijtc-738	72	4	lists	list	NOUN
ijtc-738	72	5	all	all	DET
ijtc-738	72	6	the	the	DET
ijtc-738	72	7	wealth	wealth	NOUN
ijtc-738	72	8	taxes	taxis	NOUN
ijtc-738	72	9	and	and	CCONJ
ijtc-738	72	10	their	their	PRON
ijtc-738	72	11	related	related	ADJ
ijtc-738	72	12	information	information	NOUN
ijtc-738	72	13	necessary	necessary	ADJ
ijtc-738	72	14	to	to	PART
ijtc-738	72	15	clarify	clarify	VERB
ijtc-738	72	16	the	the	DET
ijtc-738	72	17	case	case	NOUN
ijtc-738	72	18	study	study	NOUN
ijtc-738	72	19	that	that	PRON
ijtc-738	72	20	follows	follow	VERB
ijtc-738	72	21	.	.	PUNCT
ijtc-738	73	1	table	table	NOUN
ijtc-738	73	2	1	1	NUM
ijtc-738	73	3	.	.	PUNCT
ijtc-738	74	1	summary	summary	NOUN
ijtc-738	74	2	of	of	ADP
ijtc-738	74	3	selected	select	VERB
ijtc-738	74	4	wealth	wealth	NOUN
ijtc-738	74	5	taxes	taxis	NOUN
ijtc-738	74	6	in	in	ADP
ijtc-738	74	7	south	south	PROPN
ijtc-738	74	8	africa	africa	PROPN
ijtc-738	74	9	tax	tax	PROPN
ijtc-738	74	10	levied	levy	VERB
ijtc-738	74	11	which	which	PRON
ijtc-738	74	12	assets	asset	NOUN
ijtc-738	74	13	does	do	AUX
ijtc-738	74	14	it	it	PRON
ijtc-738	74	15	apply	apply	VERB
ijtc-738	74	16	to	to	ADP
ijtc-738	74	17	events	event	NOUN
ijtc-738	74	18	that	that	PRON
ijtc-738	74	19	are	be	AUX
ijtc-738	74	20	considered	consider	VERB
ijtc-738	74	21	a	a	DET
ijtc-738	74	22	disposal	disposal	NOUN
ijtc-738	74	23	yearly	yearly	ADJ
ijtc-738	74	24	exclusion	exclusion	NOUN
ijtc-738	74	25	or	or	CCONJ
ijtc-738	74	26	abatement	abatement	NOUN
ijtc-738	74	27	percentage	percentage	NOUN
ijtc-738	74	28	cgt	cgt	ADP
ijtc-738	74	29	most	most	ADJ
ijtc-738	74	30	assets	asset	NOUN
ijtc-738	74	31	(	(	PUNCT
ijtc-738	74	32	exclusions	exclusion	NOUN
ijtc-738	74	33	apply	apply	VERB
ijtc-738	74	34	)	)	PUNCT
ijtc-738	74	35	•	•	NUM
ijtc-738	74	36	donated	donate	VERB
ijtc-738	74	37	asset	asset	NOUN
ijtc-738	74	38	•	•	NOUN
ijtc-738	74	39	sale	sale	NOUN
ijtc-738	74	40	of	of	ADP
ijtc-738	74	41	asset	asset	NOUN
ijtc-738	74	42	•	•	NOUN
ijtc-738	74	43	dispose	dispose	ADJ
ijtc-738	74	44	asset	asset	NOUN
ijtc-738	74	45	that	that	PRON
ijtc-738	74	46	is	be	AUX
ijtc-738	74	47	held	hold	VERB
ijtc-738	74	48	in	in	ADP
ijtc-738	74	49	a	a	DET
ijtc-738	74	50	trust	trust	NOUN
ijtc-738	74	51	(	(	PUNCT
ijtc-738	74	52	living	living	NOUN
ijtc-738	74	53	disposal	disposal	NOUN
ijtc-738	74	54	)	)	PUNCT
ijtc-738	74	55	r40	r40	NOUN
ijtc-738	74	56	000	000	NUM
ijtc-738	74	57	40	40	NUM
ijtc-738	74	58	%	%	NOUN
ijtc-738	74	59	of	of	ADP
ijtc-738	74	60	the	the	DET
ijtc-738	74	61	taxable	taxable	ADJ
ijtc-738	74	62	gain	gain	NOUN
ijtc-738	74	63	is	be	AUX
ijtc-738	74	64	included	include	VERB
ijtc-738	74	65	•	•	ADJ
ijtc-738	74	66	individual	individual	NOUN
ijtc-738	74	67	passes	pass	VERB
ijtc-738	74	68	away	away	ADV
ijtc-738	74	69	r300	r300	NUM
ijtc-738	74	70	000	000	NUM
ijtc-738	74	71	securities	security	NOUN
ijtc-738	74	72	transfer	transfer	NOUN
ijtc-738	74	73	tax	tax	NOUN
ijtc-738	74	74	•	•	NOUN
ijtc-738	74	75	listed	list	VERB
ijtc-738	74	76	shares	share	NOUN
ijtc-738	74	77	•	•	NOUN
ijtc-738	74	78	shares	share	NOUN
ijtc-738	74	79	in	in	ADP
ijtc-738	74	80	private	private	ADJ
ijtc-738	74	81	companies	company	NOUN
ijtc-738	74	82	•	•	ADV
ijtc-738	74	83	selling	sell	VERB
ijtc-738	74	84	the	the	DET
ijtc-738	74	85	shares	share	NOUN
ijtc-738	74	86	•	•	ADV
ijtc-738	74	87	donating	donate	VERB
ijtc-738	74	88	the	the	DET
ijtc-738	74	89	shares	share	NOUN
ijtc-738	74	90	not	not	PART
ijtc-738	74	91	applicable	applicable	ADJ
ijtc-738	74	92	0.25	0.25	NUM
ijtc-738	74	93	%	%	NOUN
ijtc-738	74	94	(	(	PUNCT
ijtc-738	74	95	share	share	NOUN
ijtc-738	74	96	value	value	NOUN
ijtc-738	74	97	)	)	PUNCT
ijtc-738	74	98	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-738	74	99	wealth	wealth	NOUN
ijtc-738	74	100	taxes	taxis	NOUN
ijtc-738	74	101	on	on	ADP
ijtc-738	74	102	individuals	individual	NOUN
ijtc-738	74	103	:	:	PUNCT
ijtc-738	74	104	an	an	DET
ijtc-738	74	105	international	international	ADJ
ijtc-738	74	106	comparative	comparative	ADJ
ijtc-738	74	107	study	study	NOUN
ijtc-738	74	108	abrahams	abraham	NOUN
ijtc-738	74	109	and	and	CCONJ
ijtc-738	74	110	bosman	bosman	NOUN
ijtc-738	74	111	345	345	NUM
ijtc-738	74	112	|	|	ADV
ijtc-738	74	113	ilomata	ilomata	PROPN
ijtc-738	74	114	international	international	ADJ
ijtc-738	74	115	journal	journal	NOUN
ijtc-738	74	116	of	of	ADP
ijtc-738	74	117	tax	tax	PROPN
ijtc-738	74	118	&	&	CCONJ
ijtc-738	74	119	accounting	accounting	PROPN
ijtc-738	74	120	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-738	74	121	deceased	deceased	ADJ
ijtc-738	74	122	estate	estate	NOUN
ijtc-738	74	123	duty	duty	NOUN
ijtc-738	74	124	assets	asset	NOUN
ijtc-738	74	125	belonging	belong	VERB
ijtc-738	74	126	to	to	ADP
ijtc-738	74	127	deceased	deceased	ADJ
ijtc-738	74	128	individual	individual	ADJ
ijtc-738	74	129	passes	pass	VERB
ijtc-738	74	130	away	away	ADV
ijtc-738	74	131	r3	r3	PROPN
ijtc-738	74	132	500	500	NUM
ijtc-738	74	133	000	000	NUM
ijtc-738	74	134	20	20	NUM
ijtc-738	74	135	%	%	NOUN
ijtc-738	74	136	-amount	-amount	NOUN
ijtc-738	74	137	below	below	ADP
ijtc-738	74	138	r30	r30	PROPN
ijtc-738	74	139	million	million	NUM
ijtc-738	74	140	25%amount	25%amount	NOUN
ijtc-738	74	141	above	above	ADP
ijtc-738	74	142	r30	r30	NOUN
ijtc-738	74	143	million	million	NUM
ijtc-738	74	144	donations	donation	NOUN
ijtc-738	74	145	tax	tax	NOUN
ijtc-738	74	146	all	all	DET
ijtc-738	74	147	donations	donation	NOUN
ijtc-738	74	148	(	(	PUNCT
ijtc-738	74	149	exemptions	exemption	NOUN
ijtc-738	74	150	apply	apply	VERB
ijtc-738	74	151	)	)	PUNCT
ijtc-738	74	152	individual	individual	NOUN
ijtc-738	74	153	gives	give	VERB
ijtc-738	74	154	asset	asset	NOUN
ijtc-738	74	155	away	away	ADV
ijtc-738	74	156	for	for	ADP
ijtc-738	74	157	no	no	DET
ijtc-738	74	158	compensation	compensation	NOUN
ijtc-738	74	159	r100	r100	PROPN
ijtc-738	74	160	000	000	NUM
ijtc-738	74	161	20	20	NUM
ijtc-738	74	162	%	%	NOUN
ijtc-738	74	163	transfer	transfer	NOUN
ijtc-738	74	164	duty	duty	NOUN
ijtc-738	74	165	immovable	immovable	PROPN
ijtc-738	74	166	asset	asset	NOUN
ijtc-738	74	167	•	•	NOUN
ijtc-738	74	168	sale	sale	NOUN
ijtc-738	74	169	r1	r1	NOUN
ijtc-738	74	170	000	000	NUM
ijtc-738	74	171	000	000	NUM
ijtc-738	74	172	13	13	NUM
ijtc-738	74	173	%	%	NOUN
ijtc-738	74	174	source	source	NOUN
ijtc-738	74	175	:	:	PUNCT
ijtc-738	74	176	bosman,2020	bosman,2020	NOUN
ijtc-738	74	177	case	case	NOUN
ijtc-738	74	178	study	study	NOUN
ijtc-738	74	179	assume	assume	VERB
ijtc-738	74	180	this	this	DET
ijtc-738	74	181	information	information	NOUN
ijtc-738	74	182	to	to	PART
ijtc-738	74	183	illustrate	illustrate	VERB
ijtc-738	74	184	the	the	DET
ijtc-738	74	185	taxes	taxis	NOUN
ijtc-738	74	186	:	:	PUNCT
ijtc-738	74	187	mr	mr	PROPN
ijtc-738	74	188	.	.	PROPN
ijtc-738	74	189	tax	tax	PROPN
ijtc-738	74	190	,	,	PUNCT
ijtc-738	74	191	a	a	DET
ijtc-738	74	192	south	south	ADJ
ijtc-738	74	193	african	african	ADJ
ijtc-738	74	194	resident	resident	NOUN
ijtc-738	74	195	,	,	PUNCT
ijtc-738	74	196	owns	own	VERB
ijtc-738	74	197	fixed	fix	VERB
ijtc-738	74	198	property	property	NOUN
ijtc-738	74	199	and	and	CCONJ
ijtc-738	74	200	shares	share	NOUN
ijtc-738	74	201	held	hold	VERB
ijtc-738	74	202	as	as	ADP
ijtc-738	74	203	investments	investment	NOUN
ijtc-738	74	204	(	(	PUNCT
ijtc-738	74	205	private	private	ADJ
ijtc-738	74	206	and	and	CCONJ
ijtc-738	74	207	listed	list	VERB
ijtc-738	74	208	on	on	ADP
ijtc-738	74	209	the	the	DET
ijtc-738	74	210	johannesburg	johannesburg	PROPN
ijtc-738	74	211	stock	stock	PROPN
ijtc-738	74	212	exchange	exchange	PROPN
ijtc-738	74	213	(	(	PUNCT
ijtc-738	74	214	jse	jse	PROPN
ijtc-738	74	215	)	)	PUNCT
ijtc-738	74	216	)	)	PUNCT
ijtc-738	74	217	.	.	PUNCT
ijtc-738	75	1	the	the	DET
ijtc-738	75	2	fixed	fix	VERB
ijtc-738	75	3	property	property	NOUN
ijtc-738	75	4	consists	consist	VERB
ijtc-738	75	5	of	of	ADP
ijtc-738	75	6	property	property	NOUN
ijtc-738	75	7	1	1	NUM
ijtc-738	75	8	that	that	PRON
ijtc-738	75	9	was	be	AUX
ijtc-738	75	10	inheritance	inheritance	NOUN
ijtc-738	75	11	from	from	ADP
ijtc-738	75	12	a	a	DET
ijtc-738	75	13	deceased	deceased	ADJ
ijtc-738	75	14	aunt	aunt	NOUN
ijtc-738	75	15	in	in	ADP
ijtc-738	75	16	2012	2012	NUM
ijtc-738	75	17	and	and	CCONJ
ijtc-738	75	18	property	property	NOUN
ijtc-738	75	19	2	2	NUM
ijtc-738	75	20	that	that	PRON
ijtc-738	75	21	was	be	AUX
ijtc-738	75	22	purchased	purchase	VERB
ijtc-738	75	23	in	in	ADP
ijtc-738	75	24	2014	2014	NUM
ijtc-738	75	25	.	.	PUNCT
ijtc-738	76	1	his	his	PRON
ijtc-738	76	2	share	share	NOUN
ijtc-738	76	3	portfolio	portfolio	NOUN
ijtc-738	76	4	consists	consist	VERB
ijtc-738	76	5	of	of	ADP
ijtc-738	76	6	50	50	NUM
ijtc-738	76	7	shares	share	NOUN
ijtc-738	76	8	in	in	ADP
ijtc-738	76	9	private	private	ADJ
ijtc-738	76	10	company	company	NOUN
ijtc-738	76	11	a	a	DET
ijtc-738	76	12	(	(	PUNCT
ijtc-738	76	13	a	a	DET
ijtc-738	76	14	donation	donation	NOUN
ijtc-738	76	15	by	by	ADP
ijtc-738	76	16	a	a	DET
ijtc-738	76	17	third	third	ADJ
ijtc-738	76	18	party	party	NOUN
ijtc-738	76	19	in	in	ADP
ijtc-738	76	20	2015	2015	NUM
ijtc-738	76	21	)	)	PUNCT
ijtc-738	76	22	and	and	CCONJ
ijtc-738	76	23	700	700	NUM
ijtc-738	76	24	shares	share	NOUN
ijtc-738	76	25	in	in	ADP
ijtc-738	76	26	jse	jse	PROPN
ijtc-738	76	27	listed	list	VERB
ijtc-738	76	28	company	company	PROPN
ijtc-738	76	29	b	b	PROPN
ijtc-738	76	30	,	,	PUNCT
ijtc-738	76	31	bought	buy	VERB
ijtc-738	76	32	in	in	ADP
ijtc-738	76	33	2015	2015	NUM
ijtc-738	76	34	.	.	PUNCT
ijtc-738	77	1	he	he	PRON
ijtc-738	77	2	has	have	VERB
ijtc-738	77	3	financial	financial	ADJ
ijtc-738	77	4	liabilities	liability	NOUN
ijtc-738	77	5	of	of	ADP
ijtc-738	77	6	r1	r1	PROPN
ijtc-738	77	7	000	000	NUM
ijtc-738	77	8	000	000	NUM
ijtc-738	77	9	and	and	CCONJ
ijtc-738	77	10	estimated	estimate	VERB
ijtc-738	77	11	administrative	administrative	ADJ
ijtc-738	77	12	costs	cost	NOUN
ijtc-738	77	13	of	of	ADP
ijtc-738	77	14	r400	r400	PROPN
ijtc-738	77	15	000	000	NUM
ijtc-738	77	16	will	will	AUX
ijtc-738	77	17	apply	apply	VERB
ijtc-738	77	18	if	if	SCONJ
ijtc-738	77	19	he	he	PRON
ijtc-738	77	20	is	be	AUX
ijtc-738	77	21	to	to	PART
ijtc-738	77	22	die	die	VERB
ijtc-738	77	23	today	today	NOUN
ijtc-738	77	24	.	.	PUNCT
ijtc-738	78	1	assume	assume	VERB
ijtc-738	78	2	that	that	SCONJ
ijtc-738	78	3	his	his	PRON
ijtc-738	78	4	net	net	ADJ
ijtc-738	78	5	asset	asset	NOUN
ijtc-738	78	6	value	value	NOUN
ijtc-738	78	7	is	be	AUX
ijtc-738	78	8	below	below	ADP
ijtc-738	78	9	r30	r30	PROPN
ijtc-738	78	10	million	million	NUM
ijtc-738	78	11	,	,	PUNCT
ijtc-738	78	12	his	his	PRON
ijtc-738	78	13	income	income	NOUN
ijtc-738	78	14	is	be	AUX
ijtc-738	78	15	within	within	ADP
ijtc-738	78	16	the	the	DET
ijtc-738	78	17	maximum	maximum	ADJ
ijtc-738	78	18	income	income	NOUN
ijtc-738	78	19	tax	tax	NOUN
ijtc-738	78	20	bracket	bracket	NOUN
ijtc-738	78	21	of	of	ADP
ijtc-738	78	22	45	45	NUM
ijtc-738	78	23	%	%	NOUN
ijtc-738	78	24	and	and	CCONJ
ijtc-738	78	25	he	he	PRON
ijtc-738	78	26	has	have	VERB
ijtc-738	78	27	a	a	DET
ijtc-738	78	28	r680	r680	PROPN
ijtc-738	78	29	000	000	NUM
ijtc-738	78	30	assessed	assess	VERB
ijtc-738	78	31	capital	capital	NOUN
ijtc-738	78	32	loss	loss	NOUN
ijtc-738	78	33	from	from	ADP
ijtc-738	78	34	the	the	DET
ijtc-738	78	35	prior	prior	ADJ
ijtc-738	78	36	year	year	NOUN
ijtc-738	78	37	.	.	PUNCT
ijtc-738	79	1	mr	mr	PROPN
ijtc-738	79	2	.	.	PROPN
ijtc-738	79	3	tax	tax	PROPN
ijtc-738	79	4	founded	found	VERB
ijtc-738	79	5	an	an	DET
ijtc-738	79	6	inter	inter	ADJ
ijtc-738	79	7	vivos1	vivos1	PROPN
ijtc-738	79	8	trust	trust	PROPN
ijtc-738	79	9	,	,	PUNCT
ijtc-738	79	10	for	for	ADP
ijtc-738	79	11	estate	estate	NOUN
ijtc-738	79	12	planning	planning	NOUN
ijtc-738	79	13	,	,	PUNCT
ijtc-738	79	14	and	and	CCONJ
ijtc-738	79	15	donated	donate	VERB
ijtc-738	79	16	property	property	NOUN
ijtc-738	79	17	3	3	NUM
ijtc-738	79	18	(	(	PUNCT
ijtc-738	79	19	purchased	purchase	VERB
ijtc-738	79	20	in	in	ADP
ijtc-738	79	21	2002	2002	NUM
ijtc-738	79	22	from	from	ADP
ijtc-738	79	23	a	a	DET
ijtc-738	79	24	third	third	ADJ
ijtc-738	79	25	party	party	NOUN
ijtc-738	79	26	and	and	CCONJ
ijtc-738	79	27	earns	earn	VERB
ijtc-738	79	28	rental	rental	ADJ
ijtc-738	79	29	income	income	NOUN
ijtc-738	79	30	)	)	PUNCT
ijtc-738	79	31	to	to	ADP
ijtc-738	79	32	the	the	DET
ijtc-738	79	33	trust	trust	NOUN
ijtc-738	79	34	in	in	ADP
ijtc-738	79	35	2018	2018	NUM
ijtc-738	79	36	.	.	PUNCT
ijtc-738	80	1	mr	mr	PROPN
ijtc-738	80	2	tax	tax	PROPN
ijtc-738	80	3	,	,	PUNCT
ijtc-738	80	4	mrs	mrs	PROPN
ijtc-738	80	5	tax	tax	NOUN
ijtc-738	80	6	and	and	CCONJ
ijtc-738	80	7	their	their	PRON
ijtc-738	80	8	accountant	accountant	NOUN
ijtc-738	80	9	are	be	AUX
ijtc-738	80	10	the	the	DET
ijtc-738	80	11	trustees	trustee	NOUN
ijtc-738	80	12	and	and	CCONJ
ijtc-738	80	13	the	the	DET
ijtc-738	80	14	beneficiaries	beneficiary	NOUN
ijtc-738	80	15	are	be	AUX
ijtc-738	80	16	his	his	PRON
ijtc-738	80	17	daughters	daughter	NOUN
ijtc-738	80	18	,	,	PUNCT
ijtc-738	80	19	aged	aged	ADJ
ijtc-738	80	20	15	15	NUM
ijtc-738	80	21	and	and	CCONJ
ijtc-738	80	22	22	22	NUM
ijtc-738	80	23	and	and	CCONJ
ijtc-738	80	24	a	a	DET
ijtc-738	80	25	nephew	nephew	NOUN
ijtc-738	80	26	who	who	PRON
ijtc-738	80	27	resides	reside	VERB
ijtc-738	80	28	in	in	ADP
ijtc-738	80	29	the	the	DET
ijtc-738	80	30	united	united	ADJ
ijtc-738	80	31	kingdom	kingdom	PROPN
ijtc-738	80	32	(	(	PUNCT
ijtc-738	80	33	uk	uk	PROPN
ijtc-738	80	34	)	)	PUNCT
ijtc-738	80	35	.	.	PUNCT
ijtc-738	81	1	the	the	DET
ijtc-738	81	2	beneficiaries	beneficiary	NOUN
ijtc-738	81	3	have	have	VERB
ijtc-738	81	4	equal	equal	ADJ
ijtc-738	81	5	rights	right	NOUN
ijtc-738	81	6	to	to	ADP
ijtc-738	81	7	the	the	DET
ijtc-738	81	8	assets	asset	NOUN
ijtc-738	81	9	and	and	CCONJ
ijtc-738	81	10	income	income	NOUN
ijtc-738	81	11	of	of	ADP
ijtc-738	81	12	the	the	DET
ijtc-738	81	13	trust	trust	NOUN
ijtc-738	81	14	.	.	PUNCT
ijtc-738	82	1	property	property	NOUN
ijtc-738	82	2	1	1	NUM
ijtc-738	82	3	will	will	AUX
ijtc-738	82	4	be	be	AUX
ijtc-738	82	5	bequeathed	bequeath	VERB
ijtc-738	82	6	to	to	ADP
ijtc-738	82	7	his	his	PRON
ijtc-738	82	8	wife	wife	NOUN
ijtc-738	82	9	in	in	ADP
ijtc-738	82	10	his	his	PRON
ijtc-738	82	11	will	will	NOUN
ijtc-738	82	12	.	.	PUNCT
ijtc-738	83	1	the	the	DET
ijtc-738	83	2	table	table	NOUN
ijtc-738	83	3	below	below	ADP
ijtc-738	83	4	summarises	summarise	NOUN
ijtc-738	83	5	these	these	DET
ijtc-738	83	6	facts	fact	NOUN
ijtc-738	83	7	including	include	VERB
ijtc-738	83	8	a	a	DET
ijtc-738	83	9	cost	cost	NOUN
ijtc-738	83	10	price	price	NOUN
ijtc-738	83	11	and	and	CCONJ
ijtc-738	83	12	market	market	NOUN
ijtc-738	83	13	value	value	NOUN
ijtc-738	83	14	when	when	SCONJ
ijtc-738	83	15	they	they	PRON
ijtc-738	83	16	are	be	AUX
ijtc-738	83	17	disposed	dispose	VERB
ijtc-738	83	18	of	of	ADP
ijtc-738	83	19	.	.	PUNCT
ijtc-738	84	1	the	the	DET
ijtc-738	84	2	study	study	NOUN
ijtc-738	84	3	assumes	assume	VERB
ijtc-738	84	4	that	that	SCONJ
ijtc-738	84	5	proceeds	proceed	NOUN
ijtc-738	84	6	are	be	AUX
ijtc-738	84	7	equal	equal	ADJ
ijtc-738	84	8	to	to	ADP
ijtc-738	84	9	market	market	NOUN
ijtc-738	84	10	value	value	NOUN
ijtc-738	84	11	when	when	SCONJ
ijtc-738	84	12	the	the	DET
ijtc-738	84	13	disposal	disposal	NOUN
ijtc-738	84	14	event	event	NOUN
ijtc-738	84	15	occurs	occur	VERB
ijtc-738	84	16	.	.	PUNCT
ijtc-738	85	1	table	table	NOUN
ijtc-738	85	2	2	2	NUM
ijtc-738	85	3	.	.	PUNCT
ijtc-738	85	4	case	case	NOUN
ijtc-738	85	5	study	study	NOUN
ijtc-738	85	6	data	datum	NOUN
ijtc-738	85	7	asset	asset	NOUN
ijtc-738	85	8	cost	cost	NOUN
ijtc-738	85	9	r’000	r’000	PROPN
ijtc-738	85	10	market	market	NOUN
ijtc-738	85	11	value	value	NOUN
ijtc-738	85	12	/	/	SYM
ijtc-738	85	13	proceeds	proceed	NOUN
ijtc-738	85	14	r’000	r’000	PROPN
ijtc-738	85	15	acquisition	acquisition	NOUN
ijtc-738	85	16	date	date	NOUN
ijtc-738	85	17	owner	owner	NOUN
ijtc-738	85	18	acquired	acquire	VERB
ijtc-738	85	19	from	from	ADP
ijtc-738	85	20	how	how	SCONJ
ijtc-738	85	21	was	be	AUX
ijtc-738	85	22	it	it	PRON
ijtc-738	85	23	acquired	acquire	VERB
ijtc-738	85	24	property	property	NOUN
ijtc-738	85	25	1	1	NUM
ijtc-738	85	26	r1	r1	PROPN
ijtc-738	85	27	500	500	NUM
ijtc-738	85	28	r2	r2	PROPN
ijtc-738	85	29	900	900	NUM
ijtc-738	85	30	2012	2012	NUM
ijtc-738	85	31	mr	mr	PROPN
ijtc-738	85	32	.	.	PROPN
ijtc-738	85	33	tax	tax	PROPN
ijtc-738	85	34	aunt	aunt	PROPN
ijtc-738	85	35	inherited	inherit	VERB
ijtc-738	85	36	property	property	NOUN
ijtc-738	85	37	2	2	NUM
ijtc-738	85	38	r5	r5	PROPN
ijtc-738	85	39	000	000	NUM
ijtc-738	86	1	r6	r6	NOUN
ijtc-738	86	2	200	200	NUM
ijtc-738	86	3	2014	2014	NUM
ijtc-738	86	4	mr	mr	PROPN
ijtc-738	86	5	.	.	PROPN
ijtc-738	86	6	tax	tax	PROPN
ijtc-738	86	7	third	third	PROPN
ijtc-738	86	8	party	party	NOUN
ijtc-738	86	9	purchased	purchase	VERB
ijtc-738	86	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-738	86	11	wealth	wealth	NOUN
ijtc-738	86	12	taxes	taxis	NOUN
ijtc-738	86	13	on	on	ADP
ijtc-738	86	14	individuals	individual	NOUN
ijtc-738	86	15	:	:	PUNCT
ijtc-738	86	16	an	an	DET
ijtc-738	86	17	international	international	ADJ
ijtc-738	86	18	comparative	comparative	ADJ
ijtc-738	86	19	study	study	NOUN
ijtc-738	86	20	abrahams	abraham	NOUN
ijtc-738	86	21	and	and	CCONJ
ijtc-738	86	22	bosman	bosman	NOUN
ijtc-738	86	23	346	346	NUM
ijtc-738	86	24	|	|	NOUN
ijtc-738	86	25	ilomata	ilomata	PROPN
ijtc-738	86	26	international	international	ADJ
ijtc-738	86	27	journal	journal	NOUN
ijtc-738	86	28	of	of	ADP
ijtc-738	86	29	tax	tax	PROPN
ijtc-738	86	30	&	&	CCONJ
ijtc-738	86	31	accounting	account	VERB
ijtc-738	86	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-738	86	33	property	property	NOUN
ijtc-738	86	34	3	3	NUM
ijtc-738	86	35	r500	r500	PROPN
ijtc-738	86	36	r2	r2	PROPN
ijtc-738	86	37	000	000	NUM
ijtc-738	86	38	2002	2002	NUM
ijtc-738	86	39	mr	mr	PROPN
ijtc-738	86	40	.	.	PROPN
ijtc-738	86	41	tax	tax	PROPN
ijtc-738	86	42	third	third	PROPN
ijtc-738	86	43	party	party	NOUN
ijtc-738	86	44	purchased	purchase	VERB
ijtc-738	86	45	property	property	NOUN
ijtc-738	86	46	3	3	NUM
ijtc-738	86	47	r2	r2	NOUN
ijtc-738	86	48	000	000	NUM
ijtc-738	86	49	r2	r2	PROPN
ijtc-738	86	50	400	400	NUM
ijtc-738	86	51	2018	2018	NUM
ijtc-738	86	52	trust	trust	NOUN
ijtc-738	86	53	mr	mr	PROPN
ijtc-738	86	54	.	.	PROPN
ijtc-738	86	55	tax	tax	PROPN
ijtc-738	86	56	donation	donation	NOUN
ijtc-738	86	57	private	private	ADJ
ijtc-738	86	58	shares	share	NOUN
ijtc-738	86	59	r125	r125	PROPN
ijtc-738	87	1	r150	r150	PROPN
ijtc-738	87	2	2015	2015	NUM
ijtc-738	87	3	mr	mr	PROPN
ijtc-738	87	4	.	.	PROPN
ijtc-738	87	5	tax	tax	PROPN
ijtc-738	87	6	third	third	ADJ
ijtc-738	87	7	party	party	NOUN
ijtc-738	87	8	donation	donation	NOUN
ijtc-738	87	9	listed	list	VERB
ijtc-738	87	10	shares	share	NOUN
ijtc-738	87	11	r800	r800	PROPN
ijtc-738	87	12	r600	r600	PROPN
ijtc-738	87	13	2015	2015	NUM
ijtc-738	87	14	mr.tax	mr.tax	NOUN
ijtc-738	87	15	jse	jse	PROPN
ijtc-738	87	16	purchased	purchase	VERB
ijtc-738	87	17	analyses	analysis	NOUN
ijtc-738	87	18	of	of	ADP
ijtc-738	87	19	wealth	wealth	NOUN
ijtc-738	87	20	taxes	taxis	NOUN
ijtc-738	87	21	when	when	SCONJ
ijtc-738	87	22	capital	capital	NOUN
ijtc-738	87	23	assets	asset	NOUN
ijtc-738	87	24	change	change	VERB
ijtc-738	87	25	ownership	ownership	NOUN
ijtc-738	87	26	in	in	ADP
ijtc-738	87	27	south	south	PROPN
ijtc-738	87	28	africa	africa	PROPN
ijtc-738	87	29	:	:	PUNCT
ijtc-738	87	30	capital	capital	NOUN
ijtc-738	87	31	gains	gain	NOUN
ijtc-738	87	32	tax	tax	NOUN
ijtc-738	87	33	–	–	PUNCT
ijtc-738	87	34	assets	asset	NOUN
ijtc-738	87	35	disposed	dispose	VERB
ijtc-738	87	36	if	if	SCONJ
ijtc-738	87	37	a	a	DET
ijtc-738	87	38	capital	capital	NOUN
ijtc-738	87	39	asset	asset	NOUN
ijtc-738	87	40	is	be	AUX
ijtc-738	87	41	sold	sell	VERB
ijtc-738	87	42	for	for	ADP
ijtc-738	87	43	more	more	ADJ
ijtc-738	87	44	than	than	SCONJ
ijtc-738	87	45	it	it	PRON
ijtc-738	87	46	was	be	AUX
ijtc-738	87	47	purchased	purchase	VERB
ijtc-738	87	48	,	,	PUNCT
ijtc-738	87	49	a	a	DET
ijtc-738	87	50	capital	capital	NOUN
ijtc-738	87	51	gain	gain	NOUN
ijtc-738	87	52	is	be	AUX
ijtc-738	87	53	realized	realize	VERB
ijtc-738	87	54	and	and	CCONJ
ijtc-738	87	55	the	the	DET
ijtc-738	87	56	inverse	inverse	NOUN
ijtc-738	87	57	will	will	AUX
ijtc-738	87	58	cause	cause	VERB
ijtc-738	87	59	a	a	DET
ijtc-738	87	60	capital	capital	NOUN
ijtc-738	87	61	loss	loss	NOUN
ijtc-738	87	62	.	.	PUNCT
ijtc-738	88	1	therefore	therefore	ADV
ijtc-738	88	2	,	,	PUNCT
ijtc-738	88	3	capital	capital	NOUN
ijtc-738	88	4	gains	gain	NOUN
ijtc-738	88	5	and	and	CCONJ
ijtc-738	88	6	losses	loss	NOUN
ijtc-738	88	7	are	be	AUX
ijtc-738	88	8	influenced	influence	VERB
ijtc-738	88	9	by	by	ADP
ijtc-738	88	10	the	the	DET
ijtc-738	88	11	sales	sale	NOUN
ijtc-738	88	12	price	price	NOUN
ijtc-738	88	13	and	and	CCONJ
ijtc-738	88	14	the	the	DET
ijtc-738	88	15	cost	cost	NOUN
ijtc-738	88	16	(	(	PUNCT
ijtc-738	88	17	base	base	NOUN
ijtc-738	88	18	cost	cost	NOUN
ijtc-738	88	19	)	)	PUNCT
ijtc-738	88	20	of	of	ADP
ijtc-738	88	21	the	the	DET
ijtc-738	88	22	disposed	disposed	ADJ
ijtc-738	88	23	asset	asset	NOUN
ijtc-738	88	24	.	.	PUNCT
ijtc-738	89	1	to	to	PART
ijtc-738	89	2	calculate	calculate	VERB
ijtc-738	89	3	the	the	DET
ijtc-738	89	4	possible	possible	ADJ
ijtc-738	89	5	cgt	cgt	PROPN
ijtc-738	89	6	,	,	PUNCT
ijtc-738	89	7	base	base	NOUN
ijtc-738	89	8	cost	cost	NOUN
ijtc-738	89	9	and	and	CCONJ
ijtc-738	89	10	proceeds	proceed	NOUN
ijtc-738	89	11	must	must	AUX
ijtc-738	89	12	be	be	AUX
ijtc-738	89	13	determined	determine	VERB
ijtc-738	89	14	.	.	PUNCT
ijtc-738	90	1	this	this	DET
ijtc-738	90	2	section	section	NOUN
ijtc-738	90	3	assumed	assume	VERB
ijtc-738	90	4	that	that	SCONJ
ijtc-738	90	5	mr	mr	PROPN
ijtc-738	90	6	.	.	PROPN
ijtc-738	90	7	tax	tax	PROPN
ijtc-738	90	8	disposed	dispose	VERB
ijtc-738	90	9	of	of	ADP
ijtc-738	90	10	property	property	NOUN
ijtc-738	90	11	1,2	1,2	NUM
ijtc-738	90	12	,	,	PUNCT
ijtc-738	90	13	company	company	NOUN
ijtc-738	90	14	a	a	DET
ijtc-738	90	15	shares	share	NOUN
ijtc-738	90	16	and	and	CCONJ
ijtc-738	90	17	company	company	NOUN
ijtc-738	90	18	b	b	PROPN
ijtc-738	90	19	shares	share	NOUN
ijtc-738	90	20	.	.	PUNCT
ijtc-738	91	1	the	the	DET
ijtc-738	91	2	purchase	purchase	NOUN
ijtc-738	91	3	price	price	NOUN
ijtc-738	91	4	for	for	ADP
ijtc-738	91	5	the	the	DET
ijtc-738	91	6	second	second	ADJ
ijtc-738	91	7	property	property	NOUN
ijtc-738	91	8	(	(	PUNCT
ijtc-738	91	9	property	property	NOUN
ijtc-738	91	10	2	2	NUM
ijtc-738	91	11	)	)	PUNCT
ijtc-738	91	12	and	and	CCONJ
ijtc-738	91	13	the	the	DET
ijtc-738	91	14	700	700	NUM
ijtc-738	91	15	jse	jse	PROPN
ijtc-738	91	16	listed	list	VERB
ijtc-738	91	17	shares	share	NOUN
ijtc-738	91	18	is	be	AUX
ijtc-738	91	19	used	use	VERB
ijtc-738	91	20	as	as	ADP
ijtc-738	91	21	“	"	PUNCT
ijtc-738	91	22	base	base	ADJ
ijtc-738	91	23	cost	cost	NOUN
ijtc-738	91	24	”	"	PUNCT
ijtc-738	91	25	to	to	PART
ijtc-738	91	26	determine	determine	VERB
ijtc-738	91	27	any	any	DET
ijtc-738	91	28	capital	capital	NOUN
ijtc-738	91	29	gain	gain	NOUN
ijtc-738	91	30	or	or	CCONJ
ijtc-738	91	31	loss	loss	NOUN
ijtc-738	91	32	(	(	PUNCT
ijtc-738	91	33	par	par	NOUN
ijtc-738	91	34	20	20	NUM
ijtc-738	91	35	,	,	PUNCT
ijtc-738	91	36	eighth	eighth	ADJ
ijtc-738	91	37	schedule	schedule	NOUN
ijtc-738	91	38	)	)	PUNCT
ijtc-738	91	39	.	.	PUNCT
ijtc-738	92	1	as	as	SCONJ
ijtc-738	92	2	property	property	NOUN
ijtc-738	92	3	1	1	NUM
ijtc-738	92	4	was	be	AUX
ijtc-738	92	5	inherited	inherit	VERB
ijtc-738	92	6	,	,	PUNCT
ijtc-738	92	7	the	the	DET
ijtc-738	92	8	market	market	NOUN
ijtc-738	92	9	value	value	NOUN
ijtc-738	92	10	upon	upon	SCONJ
ijtc-738	92	11	date	date	NOUN
ijtc-738	92	12	of	of	ADP
ijtc-738	92	13	receipt	receipt	NOUN
ijtc-738	92	14	is	be	AUX
ijtc-738	92	15	deemed	deem	VERB
ijtc-738	92	16	as	as	ADP
ijtc-738	92	17	its	its	PRON
ijtc-738	92	18	base	base	NOUN
ijtc-738	92	19	cost	cost	NOUN
ijtc-738	92	20	.	.	PUNCT
ijtc-738	93	1	this	this	PRON
ijtc-738	93	2	will	will	AUX
ijtc-738	93	3	be	be	AUX
ijtc-738	93	4	the	the	DET
ijtc-738	93	5	same	same	ADJ
ijtc-738	93	6	for	for	ADP
ijtc-738	93	7	the	the	DET
ijtc-738	93	8	private	private	ADJ
ijtc-738	93	9	company	company	NOUN
ijtc-738	93	10	shares	share	NOUN
ijtc-738	93	11	as	as	SCONJ
ijtc-738	93	12	these	these	DET
ijtc-738	93	13	shares	share	NOUN
ijtc-738	93	14	were	be	AUX
ijtc-738	93	15	a	a	DET
ijtc-738	93	16	gift	gift	NOUN
ijtc-738	93	17	(	(	PUNCT
ijtc-738	93	18	sec	sec	PROPN
ijtc-738	93	19	9	9	NUM
ijtc-738	93	20	ha	ha	NOUN
ijtc-738	93	21	,	,	PUNCT
ijtc-738	93	22	ita	ita	PROPN
ijtc-738	93	23	;	;	PUNCT
ijtc-738	93	24	par	par	NOUN
ijtc-738	93	25	38	38	NUM
ijtc-738	93	26	,	,	PUNCT
ijtc-738	93	27	eighth	eighth	ADJ
ijtc-738	93	28	schedule	schedule	NOUN
ijtc-738	93	29	)	)	PUNCT
ijtc-738	93	30	.	.	PUNCT
ijtc-738	94	1	the	the	DET
ijtc-738	94	2	cash	cash	NOUN
ijtc-738	94	3	sales	sale	NOUN
ijtc-738	94	4	price	price	NOUN
ijtc-738	94	5	or	or	CCONJ
ijtc-738	94	6	cash	cash	NOUN
ijtc-738	94	7	consideration	consideration	NOUN
ijtc-738	94	8	from	from	ADP
ijtc-738	94	9	the	the	DET
ijtc-738	94	10	sale	sale	NOUN
ijtc-738	94	11	of	of	ADP
ijtc-738	94	12	these	these	DET
ijtc-738	94	13	assets	asset	NOUN
ijtc-738	94	14	is	be	AUX
ijtc-738	94	15	the	the	DET
ijtc-738	94	16	proceeds	proceed	NOUN
ijtc-738	94	17	that	that	PRON
ijtc-738	94	18	is	be	AUX
ijtc-738	94	19	needed	need	VERB
ijtc-738	94	20	to	to	PART
ijtc-738	94	21	determine	determine	VERB
ijtc-738	94	22	the	the	DET
ijtc-738	94	23	potential	potential	ADJ
ijtc-738	94	24	cgt	cgt	X
ijtc-738	94	25	impact	impact	NOUN
ijtc-738	94	26	(	(	PUNCT
ijtc-738	94	27	par	par	NOUN
ijtc-738	94	28	35	35	NUM
ijtc-738	94	29	,	,	PUNCT
ijtc-738	94	30	eighth	eighth	ADJ
ijtc-738	94	31	schedule	schedule	NOUN
ijtc-738	94	32	)	)	PUNCT
ijtc-738	94	33	.	.	PUNCT
ijtc-738	95	1	for	for	ADP
ijtc-738	95	2	the	the	DET
ijtc-738	95	3	purposes	purpose	NOUN
ijtc-738	95	4	of	of	ADP
ijtc-738	95	5	this	this	DET
ijtc-738	95	6	study	study	NOUN
ijtc-738	95	7	,	,	PUNCT
ijtc-738	95	8	all	all	DET
ijtc-738	95	9	sales	sale	NOUN
ijtc-738	95	10	are	be	AUX
ijtc-738	95	11	made	make	VERB
ijtc-738	95	12	to	to	ADP
ijtc-738	95	13	non	non	ADJ
ijtc-738	95	14	-	-	ADJ
ijtc-738	95	15	connected	connected	ADJ
ijtc-738	95	16	persons	person	NOUN
ijtc-738	95	17	.	.	PUNCT
ijtc-738	96	1	to	to	PART
ijtc-738	96	2	compute	compute	VERB
ijtc-738	96	3	a	a	DET
ijtc-738	96	4	net	net	ADJ
ijtc-738	96	5	capital	capital	NOUN
ijtc-738	96	6	gain	gain	NOUN
ijtc-738	96	7	,	,	PUNCT
ijtc-738	96	8	the	the	DET
ijtc-738	96	9	aggregate	aggregate	ADJ
ijtc-738	96	10	capital	capital	NOUN
ijtc-738	96	11	gains	gain	NOUN
ijtc-738	96	12	/	/	SYM
ijtc-738	96	13	losses	loss	NOUN
ijtc-738	96	14	for	for	ADP
ijtc-738	96	15	the	the	DET
ijtc-738	96	16	tax	tax	NOUN
ijtc-738	96	17	year	year	NOUN
ijtc-738	96	18	is	be	AUX
ijtc-738	96	19	reduced	reduce	VERB
ijtc-738	96	20	by	by	ADP
ijtc-738	96	21	the	the	DET
ijtc-738	96	22	prior	prior	ADJ
ijtc-738	96	23	year	year	NOUN
ijtc-738	96	24	’s	’s	PART
ijtc-738	96	25	assessed	assess	VERB
ijtc-738	96	26	capital	capital	NOUN
ijtc-738	96	27	loss	loss	NOUN
ijtc-738	96	28	of	of	ADP
ijtc-738	96	29	r680	r680	PROPN
ijtc-738	96	30	000	000	NUM
ijtc-738	96	31	(	(	PUNCT
ijtc-738	96	32	stein	stein	PROPN
ijtc-738	96	33	,	,	PUNCT
ijtc-738	96	34	2019	2019	NUM
ijtc-738	96	35	)	)	PUNCT
ijtc-738	96	36	.	.	PUNCT
ijtc-738	97	1	subsequently	subsequently	ADV
ijtc-738	97	2	,	,	PUNCT
ijtc-738	97	3	the	the	DET
ijtc-738	97	4	annual	annual	ADJ
ijtc-738	97	5	r40	r40	NOUN
ijtc-738	97	6	000	000	NUM
ijtc-738	97	7	exclusion	exclusion	NOUN
ijtc-738	97	8	is	be	AUX
ijtc-738	97	9	applied	apply	VERB
ijtc-738	97	10	to	to	ADP
ijtc-738	97	11	this	this	DET
ijtc-738	97	12	net	net	ADJ
ijtc-738	97	13	capital	capital	NOUN
ijtc-738	97	14	gain	gain	NOUN
ijtc-738	97	15	.	.	PUNCT
ijtc-738	98	1	the	the	DET
ijtc-738	98	2	calculation	calculation	NOUN
ijtc-738	98	3	is	be	AUX
ijtc-738	98	4	represented	represent	VERB
ijtc-738	98	5	in	in	ADP
ijtc-738	98	6	the	the	DET
ijtc-738	98	7	table	table	NOUN
ijtc-738	98	8	below	below	ADV
ijtc-738	98	9	.	.	PUNCT
ijtc-738	99	1	table	table	NOUN
ijtc-738	99	2	3	3	NUM
ijtc-738	99	3	.	.	X
ijtc-738	99	4	cgt	cgt	PROPN
ijtc-738	99	5	calculation	calculation	NOUN
ijtc-738	99	6	for	for	ADP
ijtc-738	99	7	disposal	disposal	NOUN
ijtc-738	99	8	of	of	ADP
ijtc-738	99	9	assets	asset	NOUN
ijtc-738	99	10	r’000	r’000	PROPN
ijtc-738	99	11	capital	capital	NOUN
ijtc-738	99	12	loss	loss	NOUN
ijtc-738	99	13	/	/	SYM
ijtc-738	99	14	gain	gain	NOUN
ijtc-738	99	15	property	property	NOUN
ijtc-738	99	16	1	1	NUM
ijtc-738	99	17	(	(	PUNCT
ijtc-738	99	18	2	2	NUM
ijtc-738	99	19	900	900	NUM
ijtc-738	99	20	-	-	SYM
ijtc-738	99	21	1	1	NUM
ijtc-738	99	22	500	500	NUM
ijtc-738	99	23	)	)	PUNCT
ijtc-738	99	24	1	1	NUM
ijtc-738	99	25	400	400	NUM
ijtc-738	99	26	property	property	NOUN
ijtc-738	99	27	2	2	NUM
ijtc-738	99	28	(	(	PUNCT
ijtc-738	99	29	6	6	NUM
ijtc-738	99	30	200	200	NUM
ijtc-738	99	31	-	-	SYM
ijtc-738	99	32	5	5	NUM
ijtc-738	99	33	000	000	NUM
ijtc-738	99	34	)	)	PUNCT
ijtc-738	99	35	1	1	NUM
ijtc-738	99	36	200	200	NUM
ijtc-738	99	37	private	private	ADJ
ijtc-738	99	38	shares	share	NOUN
ijtc-738	99	39	(	(	PUNCT
ijtc-738	99	40	150	150	NUM
ijtc-738	99	41	-	-	SYM
ijtc-738	99	42	125	125	NUM
ijtc-738	99	43	)	)	PUNCT
ijtc-738	99	44	25	25	NUM
ijtc-738	99	45	listed	list	VERB
ijtc-738	99	46	shares	share	NOUN
ijtc-738	99	47	(	(	PUNCT
ijtc-738	99	48	600	600	NUM
ijtc-738	99	49	-	-	NUM
ijtc-738	99	50	800	800	NUM
ijtc-738	99	51	)	)	PUNCT
ijtc-738	99	52	(	(	PUNCT
ijtc-738	99	53	200	200	NUM
ijtc-738	99	54	)	)	PUNCT
ijtc-738	99	55	aggregate	aggregate	ADJ
ijtc-738	99	56	capital	capital	NOUN
ijtc-738	99	57	gain	gain	NOUN
ijtc-738	99	58	2	2	NUM
ijtc-738	99	59	425	425	NUM
ijtc-738	99	60	less	less	ADJ
ijtc-738	99	61	prior	prior	ADJ
ijtc-738	99	62	year	year	NOUN
ijtc-738	99	63	capital	capital	NOUN
ijtc-738	99	64	loss	loss	NOUN
ijtc-738	99	65	carried	carry	VERB
ijtc-738	99	66	forward	forward	ADV
ijtc-738	99	67	(	(	PUNCT
ijtc-738	99	68	680	680	NUM
ijtc-738	99	69	)	)	PUNCT
ijtc-738	99	70	net	net	ADJ
ijtc-738	99	71	capital	capital	NOUN
ijtc-738	99	72	gain	gain	VERB
ijtc-738	99	73	1	1	NUM
ijtc-738	99	74	745	745	NUM
ijtc-738	99	75	par	par	NOUN
ijtc-738	99	76	5	5	NUM
ijtc-738	99	77	exclusion	exclusion	NOUN
ijtc-738	99	78	(	(	PUNCT
ijtc-738	99	79	40	40	NUM
ijtc-738	99	80	)	)	PUNCT
ijtc-738	99	81	taxable	taxable	ADJ
ijtc-738	99	82	capital	capital	NOUN
ijtc-738	99	83	gain	gain	VERB
ijtc-738	99	84	1	1	NUM
ijtc-738	99	85	705	705	NUM
ijtc-738	99	86	source	source	NOUN
ijtc-738	99	87	:	:	PUNCT
ijtc-738	99	88	compiled	compile	VERB
ijtc-738	99	89	by	by	ADP
ijtc-738	99	90	author	author	NOUN
ijtc-738	99	91	based	base	VERB
ijtc-738	99	92	on	on	ADP
ijtc-738	99	93	case	case	NOUN
ijtc-738	99	94	study	study	NOUN
ijtc-738	99	95	data	datum	NOUN
ijtc-738	99	96	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-738	99	97	wealth	wealth	NOUN
ijtc-738	99	98	taxes	taxis	NOUN
ijtc-738	99	99	on	on	ADP
ijtc-738	99	100	individuals	individual	NOUN
ijtc-738	99	101	:	:	PUNCT
ijtc-738	99	102	an	an	DET
ijtc-738	99	103	international	international	ADJ
ijtc-738	99	104	comparative	comparative	ADJ
ijtc-738	99	105	study	study	NOUN
ijtc-738	99	106	abrahams	abraham	NOUN
ijtc-738	99	107	and	and	CCONJ
ijtc-738	99	108	bosman	bosman	NOUN
ijtc-738	99	109	347	347	NUM
ijtc-738	99	110	|	|	NOUN
ijtc-738	99	111	ilomata	ilomata	PROPN
ijtc-738	99	112	international	international	ADJ
ijtc-738	99	113	journal	journal	NOUN
ijtc-738	99	114	of	of	ADP
ijtc-738	99	115	tax	tax	PROPN
ijtc-738	99	116	&	&	CCONJ
ijtc-738	99	117	accounting	account	VERB
ijtc-738	99	118	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-738	99	119	the	the	DET
ijtc-738	99	120	taxable	taxable	ADJ
ijtc-738	99	121	capital	capital	NOUN
ijtc-738	99	122	gain	gain	NOUN
ijtc-738	99	123	,	,	PUNCT
ijtc-738	99	124	computed	compute	VERB
ijtc-738	99	125	in	in	ADP
ijtc-738	99	126	table	table	NOUN
ijtc-738	99	127	3	3	NUM
ijtc-738	99	128	above	above	ADV
ijtc-738	99	129	will	will	AUX
ijtc-738	99	130	be	be	AUX
ijtc-738	99	131	added	add	VERB
ijtc-738	99	132	to	to	ADP
ijtc-738	99	133	mr	mr	PROPN
ijtc-738	99	134	.	.	PROPN
ijtc-738	99	135	tax	tax	PROPN
ijtc-738	99	136	’s	’s	PART
ijtc-738	99	137	taxable	taxable	ADJ
ijtc-738	99	138	income	income	NOUN
ijtc-738	99	139	for	for	ADP
ijtc-738	99	140	the	the	DET
ijtc-738	99	141	year	year	NOUN
ijtc-738	99	142	of	of	ADP
ijtc-738	99	143	assessment	assessment	NOUN
ijtc-738	99	144	.	.	PUNCT
ijtc-738	100	1	it	it	PRON
ijtc-738	100	2	will	will	AUX
ijtc-738	100	3	be	be	AUX
ijtc-738	100	4	included	include	VERB
ijtc-738	100	5	at	at	ADP
ijtc-738	100	6	40	40	NUM
ijtc-738	100	7	%	%	NOUN
ijtc-738	100	8	,	,	PUNCT
ijtc-738	100	9	which	which	PRON
ijtc-738	100	10	is	be	AUX
ijtc-738	100	11	r682	r682	PROPN
ijtc-738	100	12	000	000	NUM
ijtc-738	100	13	,	,	PUNCT
ijtc-738	100	14	and	and	CCONJ
ijtc-738	100	15	taxed	tax	VERB
ijtc-738	100	16	at	at	ADP
ijtc-738	100	17	45	45	NUM
ijtc-738	100	18	%	%	NOUN
ijtc-738	100	19	(	(	PUNCT
ijtc-738	100	20	maximum	maximum	ADJ
ijtc-738	100	21	marginal	marginal	ADJ
ijtc-738	100	22	tax	tax	NOUN
ijtc-738	100	23	rate	rate	NOUN
ijtc-738	100	24	)	)	PUNCT
ijtc-738	100	25	.	.	PUNCT
ijtc-738	101	1	ultimately	ultimately	ADV
ijtc-738	101	2	,	,	PUNCT
ijtc-738	101	3	r306	r306	PROPN
ijtc-738	101	4	900	900	NUM
ijtc-738	101	5	(	(	PUNCT
ijtc-738	101	6	r682	r682	PROPN
ijtc-738	101	7	000	000	NUM
ijtc-738	101	8	*	*	SYM
ijtc-738	101	9	45	45	NUM
ijtc-738	101	10	%	%	NOUN
ijtc-738	101	11	)	)	PUNCT
ijtc-738	101	12	will	will	AUX
ijtc-738	101	13	be	be	AUX
ijtc-738	101	14	capital	capital	NOUN
ijtc-738	101	15	gains	gain	NOUN
ijtc-738	101	16	tax	tax	NOUN
ijtc-738	101	17	(	(	PUNCT
ijtc-738	101	18	stein	stein	PROPN
ijtc-738	101	19	,	,	PUNCT
ijtc-738	101	20	2019	2019	NUM
ijtc-738	101	21	)	)	PUNCT
ijtc-738	101	22	.	.	PUNCT
ijtc-738	102	1	capital	capital	NOUN
ijtc-738	102	2	gains	gain	NOUN
ijtc-738	102	3	tax	tax	NOUN
ijtc-738	102	4	–	–	PUNCT
ijtc-738	102	5	effect	effect	NOUN
ijtc-738	102	6	upon	upon	SCONJ
ijtc-738	102	7	death	death	NOUN
ijtc-738	102	8	this	this	DET
ijtc-738	102	9	section	section	NOUN
ijtc-738	102	10	examines	examine	VERB
ijtc-738	102	11	the	the	DET
ijtc-738	102	12	cgt	cgt	PROPN
ijtc-738	102	13	impact	impact	NOUN
ijtc-738	102	14	upon	upon	SCONJ
ijtc-738	102	15	the	the	DET
ijtc-738	102	16	death	death	NOUN
ijtc-738	102	17	of	of	ADP
ijtc-738	102	18	individuals	individual	NOUN
ijtc-738	102	19	.	.	PUNCT
ijtc-738	103	1	when	when	SCONJ
ijtc-738	103	2	an	an	DET
ijtc-738	103	3	individual	individual	ADJ
ijtc-738	103	4	dies	die	VERB
ijtc-738	103	5	,	,	PUNCT
ijtc-738	103	6	for	for	ADP
ijtc-738	103	7	taxation	taxation	NOUN
ijtc-738	103	8	purposes	purpose	NOUN
ijtc-738	103	9	,	,	PUNCT
ijtc-738	103	10	all	all	DET
ijtc-738	103	11	owned	own	VERB
ijtc-738	103	12	assets	asset	NOUN
ijtc-738	103	13	are	be	AUX
ijtc-738	103	14	transferred	transfer	VERB
ijtc-738	103	15	to	to	ADP
ijtc-738	103	16	the	the	DET
ijtc-738	103	17	deceased	deceased	ADJ
ijtc-738	103	18	estate	estate	NOUN
ijtc-738	103	19	that	that	PRON
ijtc-738	103	20	now	now	ADV
ijtc-738	103	21	becomes	become	VERB
ijtc-738	103	22	a	a	DET
ijtc-738	103	23	tax	tax	NOUN
ijtc-738	103	24	payer	payer	NOUN
ijtc-738	103	25	.	.	PUNCT
ijtc-738	104	1	section	section	NOUN
ijtc-738	104	2	9h	9h	NOUN
ijtc-738	104	3	of	of	ADP
ijtc-738	104	4	the	the	DET
ijtc-738	104	5	ita	ita	NOUN
ijtc-738	104	6	informs	inform	VERB
ijtc-738	104	7	us	we	PRON
ijtc-738	104	8	that	that	SCONJ
ijtc-738	104	9	upon	upon	SCONJ
ijtc-738	104	10	death	death	NOUN
ijtc-738	104	11	,	,	PUNCT
ijtc-738	104	12	mr	mr	PROPN
ijtc-738	104	13	.	.	PROPN
ijtc-738	104	14	tax	tax	PROPN
ijtc-738	104	15	is	be	AUX
ijtc-738	104	16	deemed	deem	VERB
ijtc-738	104	17	to	to	PART
ijtc-738	104	18	dispose	dispose	VERB
ijtc-738	104	19	his	his	PRON
ijtc-738	104	20	assets	asset	NOUN
ijtc-738	104	21	to	to	ADP
ijtc-738	104	22	a	a	DET
ijtc-738	104	23	deceased	deceased	ADJ
ijtc-738	104	24	estate	estate	NOUN
ijtc-738	104	25	at	at	ADP
ijtc-738	104	26	market	market	NOUN
ijtc-738	104	27	value	value	NOUN
ijtc-738	104	28	.	.	PUNCT
ijtc-738	105	1	consequently	consequently	ADV
ijtc-738	105	2	,	,	PUNCT
ijtc-738	105	3	this	this	DET
ijtc-738	105	4	deemed	deem	VERB
ijtc-738	105	5	disposal	disposal	NOUN
ijtc-738	105	6	attracts	attract	VERB
ijtc-738	105	7	cgt	cgt	PROPN
ijtc-738	105	8	(	(	PUNCT
ijtc-738	105	9	(	(	PUNCT
ijtc-738	105	10	mescht	mescht	NOUN
ijtc-738	105	11	,	,	PUNCT
ijtc-738	105	12	2012	2012	NUM
ijtc-738	105	13	;	;	PUNCT
ijtc-738	105	14	muller	muller	NOUN
ijtc-738	105	15	,	,	PUNCT
ijtc-738	105	16	2010	2010	NUM
ijtc-738	105	17	)	)	PUNCT
ijtc-738	105	18	.	.	PUNCT
ijtc-738	106	1	the	the	DET
ijtc-738	106	2	assets	asset	NOUN
ijtc-738	106	3	’	'	PUNCT
ijtc-738	106	4	base	base	NOUN
ijtc-738	106	5	cost	cost	NOUN
ijtc-738	106	6	will	will	AUX
ijtc-738	106	7	be	be	AUX
ijtc-738	106	8	the	the	DET
ijtc-738	106	9	same	same	ADJ
ijtc-738	106	10	as	as	ADP
ijtc-738	106	11	in	in	ADP
ijtc-738	106	12	the	the	DET
ijtc-738	106	13	previous	previous	ADJ
ijtc-738	106	14	cgt	cgt	NOUN
ijtc-738	106	15	discussion	discussion	NOUN
ijtc-738	106	16	and	and	CCONJ
ijtc-738	106	17	the	the	DET
ijtc-738	106	18	annual	annual	ADJ
ijtc-738	106	19	cgt	cgt	X
ijtc-738	106	20	exclusion	exclusion	NOUN
ijtc-738	106	21	increases	increase	VERB
ijtc-738	106	22	to	to	ADP
ijtc-738	106	23	r300	r300	PROPN
ijtc-738	106	24	000	000	NUM
ijtc-738	106	25	upon	upon	SCONJ
ijtc-738	106	26	death	death	NOUN
ijtc-738	106	27	(	(	PUNCT
ijtc-738	106	28	loubser	loubser	NOUN
ijtc-738	106	29	,	,	PUNCT
ijtc-738	106	30	2016	2016	NUM
ijtc-738	106	31	)	)	PUNCT
ijtc-738	106	32	.	.	PUNCT
ijtc-738	107	1	the	the	DET
ijtc-738	107	2	calculation	calculation	NOUN
ijtc-738	107	3	is	be	AUX
ijtc-738	107	4	represented	represent	VERB
ijtc-738	107	5	in	in	ADP
ijtc-738	107	6	the	the	DET
ijtc-738	107	7	table	table	NOUN
ijtc-738	107	8	below	below	ADV
ijtc-738	107	9	.	.	PUNCT
ijtc-738	108	1	table	table	NOUN
ijtc-738	108	2	4	4	NUM
ijtc-738	108	3	.	.	X
ijtc-738	109	1	cgt	cgt	PROPN
ijtc-738	109	2	calculation	calculation	NOUN
ijtc-738	109	3	upon	upon	SCONJ
ijtc-738	109	4	death	death	NOUN
ijtc-738	109	5	r’000	r’000	PUNCT
ijtc-738	109	6	capital	capital	NOUN
ijtc-738	109	7	loss	loss	NOUN
ijtc-738	109	8	/	/	SYM
ijtc-738	109	9	gain	gain	NOUN
ijtc-738	109	10	property	property	NOUN
ijtc-738	109	11	1	1	NUM
ijtc-738	109	12	(	(	PUNCT
ijtc-738	109	13	2	2	NUM
ijtc-738	109	14	900	900	NUM
ijtc-738	109	15	-	-	SYM
ijtc-738	109	16	1	1	NUM
ijtc-738	109	17	500	500	NUM
ijtc-738	109	18	)	)	PUNCT
ijtc-738	109	19	1	1	NUM
ijtc-738	109	20	400	400	NUM
ijtc-738	109	21	property	property	NOUN
ijtc-738	109	22	2	2	NUM
ijtc-738	109	23	(	(	PUNCT
ijtc-738	109	24	6	6	NUM
ijtc-738	109	25	200	200	NUM
ijtc-738	109	26	-	-	SYM
ijtc-738	109	27	5	5	NUM
ijtc-738	109	28	000	000	NUM
ijtc-738	109	29	)	)	PUNCT
ijtc-738	109	30	1	1	NUM
ijtc-738	109	31	200	200	NUM
ijtc-738	109	32	private	private	ADJ
ijtc-738	109	33	shares	share	NOUN
ijtc-738	109	34	(	(	PUNCT
ijtc-738	109	35	150	150	NUM
ijtc-738	109	36	-	-	SYM
ijtc-738	109	37	125	125	NUM
ijtc-738	109	38	)	)	PUNCT
ijtc-738	109	39	25	25	NUM
ijtc-738	109	40	listed	list	VERB
ijtc-738	109	41	shares	share	NOUN
ijtc-738	109	42	(	(	PUNCT
ijtc-738	109	43	600	600	NUM
ijtc-738	109	44	-	-	NUM
ijtc-738	109	45	800	800	NUM
ijtc-738	109	46	)	)	PUNCT
ijtc-738	109	47	(	(	PUNCT
ijtc-738	109	48	200	200	NUM
ijtc-738	109	49	)	)	PUNCT
ijtc-738	109	50	aggregate	aggregate	ADJ
ijtc-738	109	51	capital	capital	NOUN
ijtc-738	109	52	gain	gain	NOUN
ijtc-738	109	53	2	2	NUM
ijtc-738	109	54	425	425	NUM
ijtc-738	109	55	less	less	ADJ
ijtc-738	109	56	prior	prior	ADJ
ijtc-738	109	57	year	year	NOUN
ijtc-738	109	58	capital	capital	NOUN
ijtc-738	109	59	loss	loss	NOUN
ijtc-738	109	60	carried	carry	VERB
ijtc-738	109	61	forward	forward	ADV
ijtc-738	109	62	(	(	PUNCT
ijtc-738	109	63	680	680	NUM
ijtc-738	109	64	)	)	PUNCT
ijtc-738	109	65	net	net	ADJ
ijtc-738	109	66	capital	capital	NOUN
ijtc-738	109	67	gain	gain	VERB
ijtc-738	109	68	1	1	NUM
ijtc-738	109	69	745	745	NUM
ijtc-738	109	70	less	less	ADJ
ijtc-738	109	71	par	par	NOUN
ijtc-738	109	72	5	5	NUM
ijtc-738	109	73	exclusion	exclusion	NOUN
ijtc-738	109	74	in	in	ADP
ijtc-738	109	75	year	year	NOUN
ijtc-738	109	76	of	of	ADP
ijtc-738	109	77	death	death	NOUN
ijtc-738	109	78	(	(	PUNCT
ijtc-738	109	79	300	300	NUM
ijtc-738	109	80	)	)	PUNCT
ijtc-738	109	81	taxable	taxable	ADJ
ijtc-738	109	82	capital	capital	NOUN
ijtc-738	109	83	gain	gain	VERB
ijtc-738	109	84	1	1	NUM
ijtc-738	109	85	445	445	NUM
ijtc-738	109	86	source	source	NOUN
ijtc-738	109	87	:	:	PUNCT
ijtc-738	109	88	compiled	compile	VERB
ijtc-738	109	89	by	by	ADP
ijtc-738	109	90	author	author	NOUN
ijtc-738	109	91	based	base	VERB
ijtc-738	109	92	on	on	ADP
ijtc-738	109	93	case	case	NOUN
ijtc-738	109	94	study	study	NOUN
ijtc-738	109	95	data	data	VERB
ijtc-738	109	96	the	the	DET
ijtc-738	109	97	taxable	taxable	ADJ
ijtc-738	109	98	capital	capital	NOUN
ijtc-738	109	99	gain	gain	NOUN
ijtc-738	109	100	of	of	ADP
ijtc-738	109	101	r1	r1	PROPN
ijtc-738	109	102	445	445	NUM
ijtc-738	109	103	000	000	NUM
ijtc-738	109	104	will	will	AUX
ijtc-738	109	105	be	be	AUX
ijtc-738	109	106	added	add	VERB
ijtc-738	109	107	to	to	ADP
ijtc-738	109	108	mr	mr	PROPN
ijtc-738	109	109	.	.	PROPN
ijtc-738	109	110	tax	tax	PROPN
ijtc-738	109	111	’s	’s	PART
ijtc-738	109	112	taxable	taxable	ADJ
ijtc-738	109	113	income	income	NOUN
ijtc-738	109	114	and	and	CCONJ
ijtc-738	109	115	included	include	VERB
ijtc-738	109	116	at	at	ADP
ijtc-738	109	117	40	40	NUM
ijtc-738	109	118	%	%	NOUN
ijtc-738	109	119	,	,	PUNCT
ijtc-738	109	120	which	which	PRON
ijtc-738	109	121	is	be	AUX
ijtc-738	109	122	r578	r578	PROPN
ijtc-738	109	123	000	000	NUM
ijtc-738	109	124	and	and	CCONJ
ijtc-738	109	125	subsequently	subsequently	ADV
ijtc-738	109	126	taxed	tax	VERB
ijtc-738	109	127	at	at	ADP
ijtc-738	109	128	the	the	DET
ijtc-738	109	129	appropriate	appropriate	ADJ
ijtc-738	109	130	tax	tax	NOUN
ijtc-738	109	131	scale	scale	NOUN
ijtc-738	109	132	.	.	PUNCT
ijtc-738	110	1	ultimately	ultimately	ADV
ijtc-738	110	2	,	,	PUNCT
ijtc-738	110	3	r260	r260	PROPN
ijtc-738	110	4	100	100	NUM
ijtc-738	110	5	(	(	PUNCT
ijtc-738	110	6	r578	r578	NOUN
ijtc-738	110	7	000	000	NUM
ijtc-738	110	8	*	*	SYM
ijtc-738	110	9	45	45	NUM
ijtc-738	110	10	%	%	NOUN
ijtc-738	110	11	)	)	PUNCT
ijtc-738	110	12	will	will	AUX
ijtc-738	110	13	be	be	AUX
ijtc-738	110	14	included	include	VERB
ijtc-738	110	15	as	as	ADP
ijtc-738	110	16	capital	capital	NOUN
ijtc-738	110	17	gains	gain	NOUN
ijtc-738	110	18	tax	tax	NOUN
ijtc-738	110	19	.	.	PUNCT
ijtc-738	111	1	securities	security	NOUN
ijtc-738	111	2	transfer	transfer	NOUN
ijtc-738	111	3	tax	tax	NOUN
ijtc-738	111	4	(	(	PUNCT
ijtc-738	111	5	stt	stt	PROPN
ijtc-738	111	6	)	)	PUNCT
ijtc-738	111	7	mr	mr	PROPN
ijtc-738	111	8	.	.	PROPN
ijtc-738	111	9	tax	tax	PROPN
ijtc-738	111	10	is	be	AUX
ijtc-738	111	11	liable	liable	ADJ
ijtc-738	111	12	for	for	ADP
ijtc-738	111	13	stt	stt	PROPN
ijtc-738	111	14	on	on	ADP
ijtc-738	111	15	the	the	DET
ijtc-738	111	16	private	private	ADJ
ijtc-738	111	17	company	company	NOUN
ijtc-738	111	18	shares	share	NOUN
ijtc-738	111	19	donated	donate	VERB
ijtc-738	111	20	to	to	ADP
ijtc-738	111	21	him	he	PRON
ijtc-738	111	22	and	and	CCONJ
ijtc-738	111	23	the	the	DET
ijtc-738	111	24	listed	list	VERB
ijtc-738	111	25	shares	share	NOUN
ijtc-738	111	26	that	that	PRON
ijtc-738	111	27	the	the	DET
ijtc-738	111	28	purchased	purchased	NOUN
ijtc-738	111	29	(	(	PUNCT
ijtc-738	111	30	sec	sec	PROPN
ijtc-738	111	31	7	7	NUM
ijtc-738	111	32	,	,	PUNCT
ijtc-738	111	33	stt	stt	PROPN
ijtc-738	111	34	act	act	PROPN
ijtc-738	111	35	)	)	PUNCT
ijtc-738	111	36	.	.	PUNCT
ijtc-738	112	1	the	the	DET
ijtc-738	112	2	study	study	NOUN
ijtc-738	112	3	assumes	assume	VERB
ijtc-738	112	4	the	the	DET
ijtc-738	112	5	value	value	NOUN
ijtc-738	112	6	of	of	ADP
ijtc-738	112	7	the	the	DET
ijtc-738	112	8	shares	share	NOUN
ijtc-738	112	9	equal	equal	VERB
ijtc-738	112	10	its	its	PRON
ijtc-738	112	11	cost	cost	NOUN
ijtc-738	112	12	,	,	PUNCT
ijtc-738	112	13	the	the	DET
ijtc-738	112	14	stt	stt	NOUN
ijtc-738	112	15	liability	liability	NOUN
ijtc-738	112	16	is	be	AUX
ijtc-738	112	17	computed	compute	VERB
ijtc-738	112	18	at	at	ADP
ijtc-738	112	19	0.25	0.25	NUM
ijtc-738	112	20	%	%	NOUN
ijtc-738	112	21	of	of	ADP
ijtc-738	112	22	the	the	DET
ijtc-738	112	23	value	value	NOUN
ijtc-738	112	24	of	of	ADP
ijtc-738	112	25	the	the	DET
ijtc-738	112	26	securities	security	NOUN
ijtc-738	112	27	(	(	PUNCT
ijtc-738	112	28	sars	sar	NOUN
ijtc-738	112	29	,	,	PUNCT
ijtc-738	112	30	2022b	2022b	NUM
ijtc-738	112	31	;	;	PUNCT
ijtc-738	112	32	sec	sec	PROPN
ijtc-738	112	33	2	2	NUM
ijtc-738	112	34	;	;	PUNCT
ijtc-738	112	35	stt	stt	PROPN
ijtc-738	112	36	act	act	PROPN
ijtc-738	112	37	)	)	PUNCT
ijtc-738	112	38	.	.	PUNCT
ijtc-738	113	1	respectively	respectively	ADV
ijtc-738	113	2	,	,	PUNCT
ijtc-738	113	3	the	the	DET
ijtc-738	113	4	stt	stt	NOUN
ijtc-738	113	5	would	would	AUX
ijtc-738	113	6	be	be	AUX
ijtc-738	113	7	r312.50	r312.50	NOUN
ijtc-738	113	8	(	(	PUNCT
ijtc-738	113	9	r125	r125	PROPN
ijtc-738	113	10	000	000	NUM
ijtc-738	113	11	*	*	SYM
ijtc-738	113	12	0.25	0.25	NUM
ijtc-738	113	13	%	%	NOUN
ijtc-738	113	14	)	)	PUNCT
ijtc-738	113	15	and	and	CCONJ
ijtc-738	113	16	r2	r2	PROPN
ijtc-738	113	17	000	000	NUM
ijtc-738	114	1	(	(	PUNCT
ijtc-738	114	2	r800	r800	PROPN
ijtc-738	114	3	000	000	NUM
ijtc-738	114	4	*	*	SYM
ijtc-738	114	5	0.25	0.25	NUM
ijtc-738	114	6	%	%	NOUN
ijtc-738	114	7	)	)	PUNCT
ijtc-738	114	8	for	for	ADP
ijtc-738	114	9	the	the	DET
ijtc-738	114	10	private	private	ADJ
ijtc-738	114	11	and	and	CCONJ
ijtc-738	114	12	listed	list	VERB
ijtc-738	114	13	shares	share	NOUN
ijtc-738	114	14	.	.	PUNCT
ijtc-738	115	1	transfer	transfer	NOUN
ijtc-738	115	2	duty	duty	NOUN
ijtc-738	115	3	upon	upon	SCONJ
ijtc-738	115	4	purchasing	purchase	VERB
ijtc-738	115	5	property	property	NOUN
ijtc-738	115	6	2	2	NUM
ijtc-738	115	7	and	and	CCONJ
ijtc-738	115	8	3	3	NUM
ijtc-738	115	9	,	,	PUNCT
ijtc-738	115	10	transfer	transfer	NOUN
ijtc-738	115	11	duty	duty	NOUN
ijtc-738	115	12	was	be	AUX
ijtc-738	115	13	payable	payable	ADJ
ijtc-738	115	14	(	(	PUNCT
ijtc-738	115	15	le	le	X
ijtc-738	115	16	grange	grange	PROPN
ijtc-738	115	17	,	,	PUNCT
ijtc-738	115	18	2013	2013	NUM
ijtc-738	115	19	)	)	PUNCT
ijtc-738	115	20	.	.	PUNCT
ijtc-738	116	1	property	property	NOUN
ijtc-738	116	2	1	1	NUM
ijtc-738	116	3	would	would	AUX
ijtc-738	116	4	be	be	AUX
ijtc-738	116	5	exempt	exempt	ADJ
ijtc-738	116	6	from	from	ADP
ijtc-738	116	7	transfer	transfer	NOUN
ijtc-738	116	8	duty	duty	NOUN
ijtc-738	116	9	,	,	PUNCT
ijtc-738	116	10	because	because	SCONJ
ijtc-738	116	11	it	it	PRON
ijtc-738	116	12	was	be	AUX
ijtc-738	116	13	inherited	inherit	VERB
ijtc-738	116	14	.	.	PUNCT
ijtc-738	117	1	transfer	transfer	NOUN
ijtc-738	117	2	duty	duty	NOUN
ijtc-738	117	3	is	be	AUX
ijtc-738	117	4	determined	determine	VERB
ijtc-738	117	5	based	base	VERB
ijtc-738	117	6	on	on	ADP
ijtc-738	117	7	the	the	DET
ijtc-738	117	8	progressive	progressive	ADJ
ijtc-738	117	9	table	table	NOUN
ijtc-738	117	10	below	below	ADV
ijtc-738	117	11	,	,	PUNCT
ijtc-738	117	12	thus	thus	ADV
ijtc-738	117	13	the	the	DET
ijtc-738	117	14	duty	duty	NOUN
ijtc-738	117	15	payable	payable	ADJ
ijtc-738	117	16	for	for	ADP
ijtc-738	117	17	property	property	NOUN
ijtc-738	117	18	2	2	NUM
ijtc-738	117	19	is	be	AUX
ijtc-738	117	20	calculated	calculate	VERB
ijtc-738	117	21	as	as	ADP
ijtc-738	117	22	r366	r366	PROPN
ijtc-738	117	23	000	000	NUM
ijtc-738	117	24	(	(	PUNCT
ijtc-738	117	25	(	(	PUNCT
ijtc-738	117	26	r5	r5	PROPN
ijtc-738	117	27	000	000	NUM
ijtc-738	117	28	000	000	NUM
ijtc-738	117	29	-	-	PUNCT
ijtc-738	117	30	r2	r2	NOUN
ijtc-738	117	31	475	475	NUM
ijtc-738	117	32	000)*11%)+	000)*11%)+	NUM
ijtc-738	117	33	r88	r88	NOUN
ijtc-738	117	34	250	250	NUM
ijtc-738	117	35	)	)	PUNCT
ijtc-738	117	36	and	and	CCONJ
ijtc-738	117	37	property	property	NOUN
ijtc-738	117	38	3	3	PROPN
ijtc-738	117	39	’s	’s	PART
ijtc-738	117	40	purchase	purchase	NOUN
ijtc-738	117	41	price	price	NOUN
ijtc-738	117	42	is	be	AUX
ijtc-738	117	43	below	below	ADP
ijtc-738	117	44	the	the	DET
ijtc-738	117	45	threshold	threshold	NOUN
ijtc-738	117	46	of	of	ADP
ijtc-738	117	47	r1	r1	PROPN
ijtc-738	117	48	000	000	NUM
ijtc-738	117	49	000	000	NUM
ijtc-738	117	50	and	and	CCONJ
ijtc-738	117	51	therefore	therefore	ADV
ijtc-738	117	52	there	there	PRON
ijtc-738	117	53	was	be	VERB
ijtc-738	117	54	no	no	DET
ijtc-738	117	55	transfer	transfer	NOUN
ijtc-738	117	56	duty	duty	NOUN
ijtc-738	117	57	payable	payable	NOUN
ijtc-738	117	58	.	.	PUNCT
ijtc-738	118	1	table	table	NOUN
ijtc-738	118	2	4	4	NUM
ijtc-738	118	3	below	below	ADV
ijtc-738	118	4	contains	contain	VERB
ijtc-738	118	5	the	the	DET
ijtc-738	118	6	south	south	ADJ
ijtc-738	118	7	african	african	ADJ
ijtc-738	118	8	transfer	transfer	NOUN
ijtc-738	118	9	duty	duty	NOUN
ijtc-738	118	10	rates	rate	NOUN
ijtc-738	118	11	.	.	PUNCT
ijtc-738	119	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-738	119	2	wealth	wealth	NOUN
ijtc-738	119	3	taxes	taxis	NOUN
ijtc-738	119	4	on	on	ADP
ijtc-738	119	5	individuals	individual	NOUN
ijtc-738	119	6	:	:	PUNCT
ijtc-738	119	7	an	an	DET
ijtc-738	119	8	international	international	ADJ
ijtc-738	119	9	comparative	comparative	ADJ
ijtc-738	119	10	study	study	NOUN
ijtc-738	119	11	abrahams	abraham	NOUN
ijtc-738	119	12	and	and	CCONJ
ijtc-738	119	13	bosman	bosman	NOUN
ijtc-738	119	14	348	348	NUM
ijtc-738	119	15	|	|	ADV
ijtc-738	119	16	ilomata	ilomata	PROPN
ijtc-738	119	17	international	international	ADJ
ijtc-738	119	18	journal	journal	NOUN
ijtc-738	119	19	of	of	ADP
ijtc-738	119	20	tax	tax	PROPN
ijtc-738	119	21	&	&	CCONJ
ijtc-738	119	22	accounting	account	VERB
ijtc-738	119	23	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-738	119	24	table	table	NOUN
ijtc-738	119	25	5	5	NUM
ijtc-738	119	26	.	.	PUNCT
ijtc-738	119	27	transfer	transfer	NOUN
ijtc-738	119	28	duty	duty	NOUN
ijtc-738	119	29	rates	rate	NOUN
ijtc-738	119	30	value	value	NOUN
ijtc-738	119	31	of	of	ADP
ijtc-738	119	32	the	the	DET
ijtc-738	119	33	property	property	NOUN
ijtc-738	119	34	(	(	PUNCT
ijtc-738	119	35	r	r	NOUN
ijtc-738	119	36	)	)	PUNCT
ijtc-738	119	37	rate	rate	NOUN
ijtc-738	119	38	1	1	NUM
ijtc-738	119	39	–	–	SYM
ijtc-738	119	40	1	1	NUM
ijtc-738	119	41	000	000	NUM
ijtc-738	119	42	000	000	NUM
ijtc-738	119	43	0	0	NUM
ijtc-738	119	44	%	%	NOUN
ijtc-738	119	45	1	1	NUM
ijtc-738	119	46	000	000	NUM
ijtc-738	119	47	001	001	NUM
ijtc-738	119	48	–	–	PUNCT
ijtc-738	119	49	1	1	NUM
ijtc-738	119	50	375	375	NUM
ijtc-738	119	51	000	000	NUM
ijtc-738	119	52	3	3	NUM
ijtc-738	119	53	%	%	NOUN
ijtc-738	119	54	of	of	ADP
ijtc-738	119	55	the	the	DET
ijtc-738	119	56	value	value	NOUN
ijtc-738	119	57	above	above	ADP
ijtc-738	119	58	r1	r1	PROPN
ijtc-738	119	59	000	000	NUM
ijtc-738	119	60	000	000	NUM
ijtc-738	119	61	1	1	NUM
ijtc-738	119	62	375	375	NUM
ijtc-738	119	63	001	001	NUM
ijtc-738	119	64	–	–	PUNCT
ijtc-738	119	65	1	1	NUM
ijtc-738	119	66	925	925	NUM
ijtc-738	119	67	000	000	NUM
ijtc-738	119	68	r11	r11	NOUN
ijtc-738	119	69	250	250	NUM
ijtc-738	119	70	+	+	CCONJ
ijtc-738	119	71	6	6	NUM
ijtc-738	119	72	%	%	NOUN
ijtc-738	119	73	of	of	ADP
ijtc-738	119	74	the	the	DET
ijtc-738	119	75	value	value	NOUN
ijtc-738	119	76	above	above	ADP
ijtc-738	119	77	r	r	NOUN
ijtc-738	119	78	1	1	NUM
ijtc-738	119	79	375	375	NUM
ijtc-738	119	80	000	000	NUM
ijtc-738	119	81	1	1	NUM
ijtc-738	119	82	925	925	NUM
ijtc-738	119	83	001	001	NUM
ijtc-738	119	84	–	–	PUNCT
ijtc-738	119	85	2	2	NUM
ijtc-738	119	86	475	475	NUM
ijtc-738	119	87	000	000	NUM
ijtc-738	119	88	r44	r44	NOUN
ijtc-738	119	89	250	250	NUM
ijtc-738	119	90	+	+	CCONJ
ijtc-738	119	91	8	8	NUM
ijtc-738	119	92	%	%	NOUN
ijtc-738	119	93	of	of	ADP
ijtc-738	119	94	the	the	DET
ijtc-738	119	95	value	value	NOUN
ijtc-738	119	96	above	above	ADP
ijtc-738	119	97	r	r	NOUN
ijtc-738	119	98	1	1	NUM
ijtc-738	119	99	925	925	NUM
ijtc-738	119	100	000	000	NUM
ijtc-738	119	101	2	2	NUM
ijtc-738	119	102	475	475	NUM
ijtc-738	119	103	001	001	NUM
ijtc-738	119	104	–	–	PUNCT
ijtc-738	119	105	11	11	NUM
ijtc-738	119	106	000	000	NUM
ijtc-738	119	107	000	000	NUM
ijtc-738	119	108	r88	r88	PROPN
ijtc-738	119	109	250	250	NUM
ijtc-738	119	110	+11	+11	NOUN
ijtc-738	119	111	%	%	NOUN
ijtc-738	119	112	of	of	ADP
ijtc-738	119	113	the	the	DET
ijtc-738	119	114	value	value	NOUN
ijtc-738	119	115	above	above	ADP
ijtc-738	119	116	r2	r2	PROPN
ijtc-738	119	117	475	475	NUM
ijtc-738	119	118	000	000	NUM
ijtc-738	119	119	10	10	NUM
ijtc-738	119	120	000	000	NUM
ijtc-738	119	121	001	001	NUM
ijtc-738	119	122	and	and	CCONJ
ijtc-738	119	123	above	above	ADP
ijtc-738	119	124	r1	r1	PROPN
ijtc-738	119	125	026	026	NUM
ijtc-738	119	126	000	000	NUM
ijtc-738	120	1	+	+	CCONJ
ijtc-738	120	2	13	13	NUM
ijtc-738	120	3	%	%	NOUN
ijtc-738	120	4	of	of	ADP
ijtc-738	120	5	the	the	DET
ijtc-738	120	6	value	value	NOUN
ijtc-738	120	7	exceeding	exceed	VERB
ijtc-738	120	8	r11	r11	NOUN
ijtc-738	120	9	000	000	NUM
ijtc-738	120	10	000	000	NUM
ijtc-738	120	11	source	source	NOUN
ijtc-738	120	12	:	:	PUNCT
ijtc-738	120	13	sars	sar	NOUN
ijtc-738	120	14	–	–	PUNCT
ijtc-738	120	15	online	online	ADJ
ijtc-738	120	16	2022	2022	NUM
ijtc-738	120	17	estate	estate	NOUN
ijtc-738	120	18	duty	duty	NOUN
ijtc-738	120	19	all	all	DET
ijtc-738	120	20	owned	own	VERB
ijtc-738	120	21	assets	asset	NOUN
ijtc-738	120	22	minus	minus	ADP
ijtc-738	120	23	liabilities	liability	NOUN
ijtc-738	120	24	and	and	CCONJ
ijtc-738	120	25	administrative	administrative	ADJ
ijtc-738	120	26	expenses	expense	NOUN
ijtc-738	120	27	are	be	AUX
ijtc-738	120	28	included	include	VERB
ijtc-738	120	29	in	in	ADP
ijtc-738	120	30	a	a	DET
ijtc-738	120	31	deceased	deceased	ADJ
ijtc-738	120	32	estate	estate	NOUN
ijtc-738	120	33	when	when	SCONJ
ijtc-738	120	34	individuals	individual	NOUN
ijtc-738	120	35	die	die	VERB
ijtc-738	120	36	.	.	PUNCT
ijtc-738	121	1	section	section	NOUN
ijtc-738	121	2	4(q	4(q	NUM
ijtc-738	121	3	)	)	PUNCT
ijtc-738	121	4	of	of	ADP
ijtc-738	121	5	the	the	DET
ijtc-738	121	6	estate	estate	NOUN
ijtc-738	121	7	duty	duty	NOUN
ijtc-738	121	8	act	act	NOUN
ijtc-738	121	9	excludes	exclude	VERB
ijtc-738	121	10	bequeaths	bequeath	NOUN
ijtc-738	121	11	made	make	VERB
ijtc-738	121	12	to	to	ADP
ijtc-738	121	13	a	a	DET
ijtc-738	121	14	spouse	spouse	NOUN
ijtc-738	121	15	from	from	ADP
ijtc-738	121	16	estate	estate	NOUN
ijtc-738	121	17	duty	duty	NOUN
ijtc-738	121	18	.	.	PUNCT
ijtc-738	122	1	additionally	additionally	ADV
ijtc-738	122	2	,	,	PUNCT
ijtc-738	122	3	in	in	ADP
ijtc-738	122	4	terms	term	NOUN
ijtc-738	122	5	of	of	ADP
ijtc-738	122	6	section	section	NOUN
ijtc-738	122	7	4a	4a	NOUN
ijtc-738	122	8	,	,	PUNCT
ijtc-738	122	9	r3	r3	PROPN
ijtc-738	122	10	500	500	NUM
ijtc-738	122	11	000	000	NUM
ijtc-738	122	12	may	may	AUX
ijtc-738	122	13	be	be	AUX
ijtc-738	122	14	deducted	deduct	VERB
ijtc-738	122	15	from	from	ADP
ijtc-738	122	16	the	the	DET
ijtc-738	122	17	net	net	ADJ
ijtc-738	122	18	estate	estate	NOUN
ijtc-738	122	19	value	value	NOUN
ijtc-738	122	20	.	.	PUNCT
ijtc-738	123	1	this	this	DET
ijtc-738	123	2	abatement	abatement	NOUN
ijtc-738	123	3	reduces	reduce	VERB
ijtc-738	123	4	the	the	DET
ijtc-738	123	5	dutiable	dutiable	ADJ
ijtc-738	123	6	amount	amount	NOUN
ijtc-738	123	7	of	of	ADP
ijtc-738	123	8	estates	estate	NOUN
ijtc-738	123	9	.	.	PUNCT
ijtc-738	124	1	assuming	assume	VERB
ijtc-738	124	2	,	,	PUNCT
ijtc-738	124	3	based	base	VERB
ijtc-738	124	4	on	on	ADP
ijtc-738	124	5	the	the	DET
ijtc-738	124	6	case	case	NOUN
ijtc-738	124	7	study	study	NOUN
ijtc-738	124	8	information	information	NOUN
ijtc-738	124	9	,	,	PUNCT
ijtc-738	124	10	that	that	SCONJ
ijtc-738	124	11	mr	mr	PROPN
ijtc-738	124	12	.	.	PROPN
ijtc-738	124	13	tax	tax	PROPN
ijtc-738	124	14	is	be	AUX
ijtc-738	124	15	deceased	deceased	ADJ
ijtc-738	124	16	,	,	PUNCT
ijtc-738	124	17	and	and	CCONJ
ijtc-738	124	18	his	his	PRON
ijtc-738	124	19	will	will	NOUN
ijtc-738	124	20	is	be	AUX
ijtc-738	124	21	executed	execute	VERB
ijtc-738	124	22	as	as	ADP
ijtc-738	124	23	per	per	ADP
ijtc-738	124	24	the	the	DET
ijtc-738	124	25	case	case	NOUN
ijtc-738	124	26	study	study	NOUN
ijtc-738	124	27	,	,	PUNCT
ijtc-738	124	28	the	the	DET
ijtc-738	124	29	potential	potential	ADJ
ijtc-738	124	30	estate	estate	NOUN
ijtc-738	124	31	duty	duty	NOUN
ijtc-738	124	32	of	of	ADP
ijtc-738	124	33	mr	mr	PROPN
ijtc-738	124	34	.	.	PROPN
ijtc-738	124	35	tax	tax	PROPN
ijtc-738	124	36	is	be	AUX
ijtc-738	124	37	as	as	SCONJ
ijtc-738	124	38	follows	follow	VERB
ijtc-738	124	39	:	:	PUNCT
ijtc-738	124	40	table	table	NOUN
ijtc-738	124	41	6	6	NUM
ijtc-738	124	42	.	.	PUNCT
ijtc-738	125	1	calculation	calculation	NOUN
ijtc-738	125	2	of	of	ADP
ijtc-738	125	3	estate	estate	NOUN
ijtc-738	125	4	duty	duty	NOUN
ijtc-738	125	5	r’000	r’000	PROPN
ijtc-738	125	6	market	market	NOUN
ijtc-738	125	7	value	value	NOUN
ijtc-738	125	8	–	–	PUNCT
ijtc-738	125	9	property	property	NOUN
ijtc-738	125	10	2	2	NUM
ijtc-738	125	11	900	900	NUM
ijtc-738	125	12	market	market	NOUN
ijtc-738	125	13	value	value	NOUN
ijtc-738	125	14	–	–	PUNCT
ijtc-738	125	15	property	property	NOUN
ijtc-738	125	16	2	2	NUM
ijtc-738	125	17	6	6	NUM
ijtc-738	125	18	200	200	NUM
ijtc-738	125	19	market	market	NOUN
ijtc-738	125	20	value	value	NOUN
ijtc-738	125	21	–	–	PUNCT
ijtc-738	125	22	private	private	ADJ
ijtc-738	125	23	shares	share	NOUN
ijtc-738	125	24	150	150	NUM
ijtc-738	125	25	market	market	NOUN
ijtc-738	125	26	value	value	NOUN
ijtc-738	125	27	–	–	PUNCT
ijtc-738	125	28	listed	list	VERB
ijtc-738	125	29	shares	share	NOUN
ijtc-738	125	30	600	600	NUM
ijtc-738	125	31	total	total	ADJ
ijtc-738	125	32	9	9	NUM
ijtc-738	125	33	850	850	NUM
ijtc-738	125	34	less	less	ADJ
ijtc-738	125	35	sec	sec	PROPN
ijtc-738	125	36	4(q	4(q	NUM
ijtc-738	125	37	)	)	PUNCT
ijtc-738	125	38	spousal	spousal	NOUN
ijtc-738	125	39	bequeath	bequeath	NOUN
ijtc-738	125	40	(	(	PUNCT
ijtc-738	125	41	2	2	NUM
ijtc-738	125	42	900	900	NUM
ijtc-738	125	43	)	)	PUNCT
ijtc-738	125	44	less	less	ADJ
ijtc-738	125	45	liabilities	liability	NOUN
ijtc-738	125	46	(	(	PUNCT
ijtc-738	125	47	1	1	NUM
ijtc-738	125	48	000	000	NUM
ijtc-738	125	49	)	)	PUNCT
ijtc-738	125	50	less	less	ADV
ijtc-738	125	51	administrative	administrative	ADJ
ijtc-738	125	52	costs	cost	NOUN
ijtc-738	125	53	(	(	PUNCT
ijtc-738	125	54	400	400	NUM
ijtc-738	125	55	)	)	PUNCT
ijtc-738	125	56	dutiable	dutiable	ADJ
ijtc-738	125	57	amount	amount	NOUN
ijtc-738	125	58	5	5	NUM
ijtc-738	125	59	550	550	NUM
ijtc-738	125	60	less	less	ADJ
ijtc-738	125	61	sec	sec	PROPN
ijtc-738	125	62	4a	4a	NOUN
ijtc-738	125	63	abatement	abatement	NOUN
ijtc-738	125	64	(	(	PUNCT
ijtc-738	125	65	3	3	NUM
ijtc-738	125	66	500	500	NUM
ijtc-738	125	67	)	)	PUNCT
ijtc-738	125	68	net	net	ADJ
ijtc-738	125	69	dutiable	dutiable	ADJ
ijtc-738	125	70	amount	amount	NOUN
ijtc-738	125	71	2	2	NUM
ijtc-738	125	72	050	050	NUM
ijtc-738	125	73	source	source	NOUN
ijtc-738	125	74	:	:	PUNCT
ijtc-738	125	75	compiled	compile	VERB
ijtc-738	125	76	by	by	ADP
ijtc-738	125	77	author	author	NOUN
ijtc-738	125	78	based	base	VERB
ijtc-738	125	79	on	on	ADP
ijtc-738	125	80	case	case	NOUN
ijtc-738	125	81	study	study	NOUN
ijtc-738	125	82	data	data	VERB
ijtc-738	125	83	the	the	DET
ijtc-738	125	84	estate	estate	NOUN
ijtc-738	125	85	duty	duty	NOUN
ijtc-738	125	86	payable	payable	ADJ
ijtc-738	125	87	will	will	AUX
ijtc-738	125	88	be	be	AUX
ijtc-738	125	89	r410	r410	PROPN
ijtc-738	125	90	000	000	NUM
ijtc-738	125	91	,	,	PUNCT
ijtc-738	125	92	which	which	PRON
ijtc-738	125	93	is	be	AUX
ijtc-738	125	94	20	20	NUM
ijtc-738	125	95	%	%	NOUN
ijtc-738	125	96	of	of	ADP
ijtc-738	125	97	the	the	DET
ijtc-738	125	98	net	net	ADJ
ijtc-738	125	99	dutiable	dutiable	ADJ
ijtc-738	125	100	amount	amount	NOUN
ijtc-738	125	101	.	.	PUNCT
ijtc-738	126	1	donations	donation	NOUN
ijtc-738	126	2	tax	tax	NOUN
ijtc-738	126	3	if	if	SCONJ
ijtc-738	126	4	assets	asset	NOUN
ijtc-738	126	5	are	be	AUX
ijtc-738	126	6	donated	donate	VERB
ijtc-738	126	7	,	,	PUNCT
ijtc-738	126	8	then	then	ADV
ijtc-738	126	9	donations	donation	VERB
ijtc-738	126	10	tax	tax	NOUN
ijtc-738	126	11	must	must	AUX
ijtc-738	126	12	be	be	AUX
ijtc-738	126	13	considered	consider	VERB
ijtc-738	126	14	(	(	PUNCT
ijtc-738	126	15	basson	basson	PROPN
ijtc-738	126	16	,	,	PUNCT
ijtc-738	126	17	2015	2015	NUM
ijtc-738	126	18	)	)	PUNCT
ijtc-738	126	19	.	.	PUNCT
ijtc-738	127	1	donations	donation	NOUN
ijtc-738	127	2	tax	tax	NOUN
ijtc-738	127	3	is	be	AUX
ijtc-738	127	4	governed	govern	VERB
ijtc-738	127	5	by	by	ADP
ijtc-738	127	6	section	section	NOUN
ijtc-738	127	7	54	54	NUM
ijtc-738	127	8	–	–	PUNCT
ijtc-738	127	9	64	64	NUM
ijtc-738	127	10	of	of	ADP
ijtc-738	127	11	the	the	DET
ijtc-738	127	12	ita	ita	PROPN
ijtc-738	127	13	.	.	PUNCT
ijtc-738	128	1	section	section	NOUN
ijtc-738	128	2	56	56	NUM
ijtc-738	128	3	lists	list	NOUN
ijtc-738	128	4	certain	certain	ADJ
ijtc-738	128	5	donations	donation	NOUN
ijtc-738	128	6	that	that	PRON
ijtc-738	128	7	are	be	AUX
ijtc-738	128	8	exempt	exempt	ADJ
ijtc-738	128	9	from	from	ADP
ijtc-738	128	10	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-738	128	11	wealth	wealth	NOUN
ijtc-738	128	12	taxes	taxis	NOUN
ijtc-738	128	13	on	on	ADP
ijtc-738	128	14	individuals	individual	NOUN
ijtc-738	128	15	:	:	PUNCT
ijtc-738	128	16	an	an	DET
ijtc-738	128	17	international	international	ADJ
ijtc-738	128	18	comparative	comparative	ADJ
ijtc-738	128	19	study	study	NOUN
ijtc-738	128	20	abrahams	abraham	NOUN
ijtc-738	128	21	and	and	CCONJ
ijtc-738	128	22	bosman	bosman	NOUN
ijtc-738	128	23	349	349	NUM
ijtc-738	128	24	|	|	ADV
ijtc-738	128	25	ilomata	ilomata	PROPN
ijtc-738	128	26	international	international	ADJ
ijtc-738	128	27	journal	journal	NOUN
ijtc-738	128	28	of	of	ADP
ijtc-738	128	29	tax	tax	PROPN
ijtc-738	128	30	&	&	CCONJ
ijtc-738	128	31	accounting	account	VERB
ijtc-738	128	32	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-738	128	33	donations	donation	NOUN
ijtc-738	128	34	tax	tax	NOUN
ijtc-738	128	35	.	.	PUNCT
ijtc-738	129	1	to	to	PART
ijtc-738	129	2	illustrate	illustrate	VERB
ijtc-738	129	3	the	the	DET
ijtc-738	129	4	effect	effect	NOUN
ijtc-738	129	5	of	of	ADP
ijtc-738	129	6	donations	donation	NOUN
ijtc-738	129	7	tax	tax	NOUN
ijtc-738	129	8	,	,	PUNCT
ijtc-738	129	9	this	this	DET
ijtc-738	129	10	section	section	NOUN
ijtc-738	129	11	assumes	assume	VERB
ijtc-738	129	12	that	that	SCONJ
ijtc-738	129	13	mr	mr	PROPN
ijtc-738	129	14	.	.	PROPN
ijtc-738	129	15	tax	tax	PROPN
ijtc-738	129	16	donates	donate	VERB
ijtc-738	129	17	all	all	DET
ijtc-738	129	18	his	his	PRON
ijtc-738	129	19	assets	asset	NOUN
ijtc-738	129	20	and	and	CCONJ
ijtc-738	129	21	none	none	NOUN
ijtc-738	129	22	of	of	ADP
ijtc-738	129	23	them	they	PRON
ijtc-738	129	24	are	be	AUX
ijtc-738	129	25	within	within	ADP
ijtc-738	129	26	the	the	DET
ijtc-738	129	27	ambit	ambit	NOUN
ijtc-738	129	28	of	of	ADP
ijtc-738	129	29	the	the	DET
ijtc-738	129	30	exemption	exemption	NOUN
ijtc-738	129	31	list	list	NOUN
ijtc-738	129	32	as	as	SCONJ
ijtc-738	129	33	mentioned	mention	VERB
ijtc-738	129	34	earlier	early	ADV
ijtc-738	129	35	.	.	PUNCT
ijtc-738	130	1	when	when	SCONJ
ijtc-738	130	2	the	the	DET
ijtc-738	130	3	assets	asset	NOUN
ijtc-738	130	4	are	be	AUX
ijtc-738	130	5	donated	donate	VERB
ijtc-738	130	6	,	,	PUNCT
ijtc-738	130	7	their	their	PRON
ijtc-738	130	8	value	value	NOUN
ijtc-738	130	9	is	be	AUX
ijtc-738	130	10	determined	determine	VERB
ijtc-738	130	11	based	base	VERB
ijtc-738	130	12	on	on	ADP
ijtc-738	130	13	the	the	DET
ijtc-738	130	14	market	market	NOUN
ijtc-738	130	15	value	value	NOUN
ijtc-738	130	16	at	at	ADP
ijtc-738	130	17	that	that	DET
ijtc-738	130	18	date	date	NOUN
ijtc-738	130	19	and	and	CCONJ
ijtc-738	130	20	in	in	ADP
ijtc-738	130	21	terms	term	NOUN
ijtc-738	130	22	of	of	ADP
ijtc-738	130	23	legislation	legislation	NOUN
ijtc-738	130	24	the	the	DET
ijtc-738	130	25	first	first	ADJ
ijtc-738	130	26	r100	r100	PROPN
ijtc-738	130	27	000	000	NUM
ijtc-738	130	28	is	be	AUX
ijtc-738	130	29	excluded	exclude	VERB
ijtc-738	130	30	from	from	ADP
ijtc-738	130	31	donations	donation	NOUN
ijtc-738	130	32	tax	tax	NOUN
ijtc-738	130	33	(	(	PUNCT
ijtc-738	130	34	mescht	mescht	NOUN
ijtc-738	130	35	,	,	PUNCT
ijtc-738	130	36	2012	2012	NUM
ijtc-738	130	37	)	)	PUNCT
ijtc-738	130	38	.	.	PUNCT
ijtc-738	131	1	refer	refer	VERB
ijtc-738	131	2	to	to	ADP
ijtc-738	131	3	the	the	DET
ijtc-738	131	4	table	table	NOUN
ijtc-738	131	5	below	below	ADV
ijtc-738	131	6	for	for	ADP
ijtc-738	131	7	a	a	DET
ijtc-738	131	8	snapshot	snapshot	NOUN
ijtc-738	131	9	of	of	ADP
ijtc-738	131	10	the	the	DET
ijtc-738	131	11	potential	potential	ADJ
ijtc-738	131	12	taxable	taxable	ADJ
ijtc-738	131	13	donations	donation	NOUN
ijtc-738	131	14	.	.	PUNCT
ijtc-738	132	1	table	table	NOUN
ijtc-738	132	2	7	7	NUM
ijtc-738	132	3	.	.	PUNCT
ijtc-738	133	1	calculation	calculation	NOUN
ijtc-738	133	2	of	of	ADP
ijtc-738	133	3	taxable	taxable	ADJ
ijtc-738	133	4	donations	donation	NOUN
ijtc-738	133	5	r’000	r’000	PUNCT
ijtc-738	133	6	property	property	NOUN
ijtc-738	133	7	1	1	NUM
ijtc-738	133	8	2	2	NUM
ijtc-738	133	9	900	900	NUM
ijtc-738	133	10	property	property	NOUN
ijtc-738	133	11	2	2	NUM
ijtc-738	133	12	6	6	NUM
ijtc-738	133	13	200	200	NUM
ijtc-738	133	14	private	private	ADJ
ijtc-738	133	15	company	company	NOUN
ijtc-738	133	16	shares	share	VERB
ijtc-738	133	17	150	150	NUM
ijtc-738	133	18	listed	list	VERB
ijtc-738	133	19	shares	share	NOUN
ijtc-738	133	20	600	600	NUM
ijtc-738	133	21	market	market	NOUN
ijtc-738	133	22	value	value	NOUN
ijtc-738	133	23	property	property	NOUN
ijtc-738	133	24	3	3	NUM
ijtc-738	133	25	2	2	NUM
ijtc-738	133	26	000	000	NUM
ijtc-738	133	27	value	value	NOUN
ijtc-738	133	28	of	of	ADP
ijtc-738	133	29	donation	donation	NOUN
ijtc-738	133	30	11	11	NUM
ijtc-738	133	31	850	850	NUM
ijtc-738	133	32	sec	sec	PROPN
ijtc-738	133	33	56(2	56(2	ADJ
ijtc-738	133	34	)	)	PUNCT
ijtc-738	133	35	exclusion	exclusion	NOUN
ijtc-738	133	36	(	(	PUNCT
ijtc-738	133	37	100	100	NUM
ijtc-738	133	38	)	)	PUNCT
ijtc-738	133	39	taxable	taxable	ADJ
ijtc-738	133	40	donations	donation	NOUN
ijtc-738	133	41	11	11	NUM
ijtc-738	133	42	750	750	NUM
ijtc-738	133	43	source	source	NOUN
ijtc-738	133	44	:	:	PUNCT
ijtc-738	133	45	compiled	compile	VERB
ijtc-738	133	46	by	by	ADP
ijtc-738	133	47	author	author	NOUN
ijtc-738	133	48	based	base	VERB
ijtc-738	133	49	on	on	ADP
ijtc-738	133	50	case	case	NOUN
ijtc-738	133	51	study	study	NOUN
ijtc-738	133	52	data	datum	NOUN
ijtc-738	133	53	mr	mr	PROPN
ijtc-738	133	54	.	.	PROPN
ijtc-738	133	55	tax	tax	PROPN
ijtc-738	133	56	’s	’s	PART
ijtc-738	133	57	donations	donation	NOUN
ijtc-738	133	58	tax	tax	NOUN
ijtc-738	133	59	liability	liability	NOUN
ijtc-738	133	60	will	will	AUX
ijtc-738	133	61	be	be	AUX
ijtc-738	133	62	r2	r2	PROPN
ijtc-738	133	63	350	350	NUM
ijtc-738	133	64	000	000	NUM
ijtc-738	133	65	(	(	PUNCT
ijtc-738	133	66	r11	r11	NOUN
ijtc-738	133	67	750	750	NUM
ijtc-738	133	68	000	000	NUM
ijtc-738	133	69	*	*	SYM
ijtc-738	133	70	20	20	NUM
ijtc-738	133	71	%	%	NOUN
ijtc-738	133	72	)	)	PUNCT
ijtc-738	133	73	if	if	SCONJ
ijtc-738	133	74	he	he	PRON
ijtc-738	133	75	makes	make	VERB
ijtc-738	133	76	the	the	DET
ijtc-738	133	77	donations	donation	NOUN
ijtc-738	133	78	as	as	SCONJ
ijtc-738	133	79	stipulated	stipulate	VERB
ijtc-738	133	80	above	above	ADV
ijtc-738	133	81	.	.	PUNCT
ijtc-738	134	1	identification	identification	NOUN
ijtc-738	134	2	of	of	ADP
ijtc-738	134	3	wealth	wealth	NOUN
ijtc-738	134	4	taxes	taxis	NOUN
ijtc-738	134	5	when	when	SCONJ
ijtc-738	134	6	capital	capital	NOUN
ijtc-738	134	7	assets	asset	NOUN
ijtc-738	134	8	are	be	AUX
ijtc-738	134	9	transferred	transfer	VERB
ijtc-738	134	10	in	in	ADP
ijtc-738	134	11	namibia	namibia	PROPN
ijtc-738	134	12	,	,	PUNCT
ijtc-738	134	13	india	india	PROPN
ijtc-738	134	14	and	and	CCONJ
ijtc-738	134	15	australia	australia	PROPN
ijtc-738	134	16	:	:	PUNCT
ijtc-738	134	17	tax	tax	NOUN
ijtc-738	134	18	policy	policy	NOUN
ijtc-738	134	19	in	in	ADP
ijtc-738	134	20	namibia	namibia	PROPN
ijtc-738	134	21	according	accord	VERB
ijtc-738	134	22	to	to	ADP
ijtc-738	134	23	pwc	pwc	PROPN
ijtc-738	134	24	(	(	PUNCT
ijtc-738	134	25	2022	2022	NUM
ijtc-738	134	26	)	)	PUNCT
ijtc-738	134	27	,	,	PUNCT
ijtc-738	134	28	namibia	namibia	PROPN
ijtc-738	134	29	adopted	adopt	VERB
ijtc-738	134	30	many	many	ADJ
ijtc-738	134	31	of	of	ADP
ijtc-738	134	32	their	their	PRON
ijtc-738	134	33	tax	tax	NOUN
ijtc-738	134	34	policies	policy	NOUN
ijtc-738	134	35	from	from	ADP
ijtc-738	134	36	historic	historic	ADJ
ijtc-738	134	37	south	south	ADJ
ijtc-738	134	38	african	african	ADJ
ijtc-738	134	39	tax	tax	NOUN
ijtc-738	134	40	policies	policy	NOUN
ijtc-738	134	41	,	,	PUNCT
ijtc-738	134	42	but	but	CCONJ
ijtc-738	134	43	their	their	PRON
ijtc-738	134	44	tax	tax	NOUN
ijtc-738	134	45	policy	policy	NOUN
ijtc-738	134	46	relating	relate	VERB
ijtc-738	134	47	to	to	ADP
ijtc-738	134	48	wealth	wealth	NOUN
ijtc-738	134	49	taxes	taxis	NOUN
ijtc-738	134	50	is	be	AUX
ijtc-738	134	51	significantly	significantly	ADV
ijtc-738	134	52	different	different	ADJ
ijtc-738	134	53	from	from	ADP
ijtc-738	134	54	this	this	DET
ijtc-738	134	55	country	country	NOUN
ijtc-738	134	56	.	.	PUNCT
ijtc-738	135	1	in	in	ADP
ijtc-738	135	2	contrast	contrast	NOUN
ijtc-738	135	3	to	to	ADP
ijtc-738	135	4	south	south	PROPN
ijtc-738	135	5	africa	africa	PROPN
ijtc-738	135	6	,	,	PUNCT
ijtc-738	135	7	namibian	namibian	ADJ
ijtc-738	135	8	tax	tax	NOUN
ijtc-738	135	9	administrators	administrator	NOUN
ijtc-738	135	10	do	do	AUX
ijtc-738	135	11	not	not	PART
ijtc-738	135	12	levy	levy	VERB
ijtc-738	135	13	cgt	cgt	PROPN
ijtc-738	135	14	,	,	PUNCT
ijtc-738	135	15	donations	donation	NOUN
ijtc-738	135	16	tax	tax	NOUN
ijtc-738	135	17	nor	nor	CCONJ
ijtc-738	135	18	estate	estate	NOUN
ijtc-738	135	19	duty	duty	NOUN
ijtc-738	135	20	when	when	SCONJ
ijtc-738	135	21	assets	asset	NOUN
ijtc-738	135	22	change	change	VERB
ijtc-738	135	23	ownership	ownership	NOUN
ijtc-738	135	24	(	(	PUNCT
ijtc-738	135	25	kostiainen	kostiainen	NOUN
ijtc-738	135	26	,	,	PUNCT
ijtc-738	135	27	2018	2018	NUM
ijtc-738	135	28	)	)	PUNCT
ijtc-738	135	29	.	.	PUNCT
ijtc-738	136	1	legislation	legislation	NOUN
ijtc-738	136	2	that	that	PRON
ijtc-738	136	3	governs	govern	VERB
ijtc-738	136	4	how	how	SCONJ
ijtc-738	136	5	trusts	trust	NOUN
ijtc-738	136	6	and	and	CCONJ
ijtc-738	136	7	deceased	deceased	ADJ
ijtc-738	136	8	estates	estate	NOUN
ijtc-738	136	9	are	be	AUX
ijtc-738	136	10	taxed	tax	VERB
ijtc-738	136	11	is	be	AUX
ijtc-738	136	12	found	find	VERB
ijtc-738	136	13	in	in	ADP
ijtc-738	136	14	the	the	DET
ijtc-738	136	15	“	"	PUNCT
ijtc-738	136	16	namibian	namibian	ADJ
ijtc-738	136	17	income	income	NOUN
ijtc-738	136	18	tax	tax	PROPN
ijtc-738	136	19	act	act	NOUN
ijtc-738	136	20	24	24	NUM
ijtc-738	136	21	of	of	ADP
ijtc-738	136	22	1981	1981	NUM
ijtc-738	136	23	”	"	PUNCT
ijtc-738	136	24	(	(	PUNCT
ijtc-738	136	25	ita	ita	PROPN
ijtc-738	136	26	namibia	namibia	PROPN
ijtc-738	136	27	)	)	PUNCT
ijtc-738	136	28	.	.	PUNCT
ijtc-738	137	1	the	the	DET
ijtc-738	137	2	wealth	wealth	NOUN
ijtc-738	137	3	taxes	taxis	NOUN
ijtc-738	137	4	identified	identify	VERB
ijtc-738	137	5	in	in	ADP
ijtc-738	137	6	namibia	namibia	PROPN
ijtc-738	137	7	are	be	AUX
ijtc-738	137	8	stamp	stamp	NOUN
ijtc-738	137	9	duty	duty	NOUN
ijtc-738	137	10	and	and	CCONJ
ijtc-738	137	11	transfer	transfer	NOUN
ijtc-738	137	12	duty	duty	NOUN
ijtc-738	137	13	and	and	CCONJ
ijtc-738	137	14	these	these	PRON
ijtc-738	137	15	are	be	AUX
ijtc-738	137	16	comparable	comparable	ADJ
ijtc-738	137	17	to	to	ADP
ijtc-738	137	18	the	the	DET
ijtc-738	137	19	south	south	ADJ
ijtc-738	137	20	african	african	ADJ
ijtc-738	137	21	stt	stt	PROPN
ijtc-738	137	22	and	and	CCONJ
ijtc-738	137	23	transfer	transfer	VERB
ijtc-738	137	24	duty	duty	NOUN
ijtc-738	137	25	(	(	PUNCT
ijtc-738	137	26	k.p.m.g	k.p.m.g	PROPN
ijtc-738	137	27	.	.	PROPN
ijtc-738	137	28	,	,	PUNCT
ijtc-738	137	29	2019	2019	NUM
ijtc-738	137	30	;	;	PUNCT
ijtc-738	137	31	pricewaterhousecoopers	pricewaterhousecooper	NOUN
ijtc-738	137	32	,	,	PUNCT
ijtc-738	137	33	2019	2019	NUM
ijtc-738	137	34	)	)	PUNCT
ijtc-738	137	35	.	.	PUNCT
ijtc-738	138	1	the	the	DET
ijtc-738	138	2	“	"	PUNCT
ijtc-738	138	3	namibian	namibian	ADJ
ijtc-738	138	4	transfer	transfer	NOUN
ijtc-738	138	5	duty	duty	NOUN
ijtc-738	138	6	act	act	NOUN
ijtc-738	138	7	14	14	NUM
ijtc-738	138	8	of	of	ADP
ijtc-738	138	9	1993	1993	NUM
ijtc-738	138	10	”	"	PUNCT
ijtc-738	138	11	governs	govern	VERB
ijtc-738	138	12	the	the	DET
ijtc-738	138	13	taxes	taxis	NOUN
ijtc-738	138	14	that	that	PRON
ijtc-738	138	15	are	be	AUX
ijtc-738	138	16	to	to	PART
ijtc-738	138	17	be	be	AUX
ijtc-738	138	18	levied	levy	VERB
ijtc-738	138	19	on	on	ADP
ijtc-738	138	20	property	property	NOUN
ijtc-738	138	21	transfers	transfer	NOUN
ijtc-738	138	22	within	within	ADP
ijtc-738	138	23	its	its	PRON
ijtc-738	138	24	borders	border	NOUN
ijtc-738	138	25	and	and	CCONJ
ijtc-738	138	26	the	the	DET
ijtc-738	138	27	stamp	stamp	PROPN
ijtc-738	138	28	duty	duty	PROPN
ijtc-738	138	29	act	act	PROPN
ijtc-738	138	30	15	15	NUM
ijtc-738	138	31	of	of	ADP
ijtc-738	138	32	1993	1993	NUM
ijtc-738	138	33	governs	govern	VERB
ijtc-738	138	34	taxes	taxis	NOUN
ijtc-738	138	35	when	when	SCONJ
ijtc-738	138	36	deeds	deed	NOUN
ijtc-738	138	37	and	and	CCONJ
ijtc-738	138	38	specific	specific	ADJ
ijtc-738	138	39	instruments	instrument	NOUN
ijtc-738	138	40	are	be	AUX
ijtc-738	138	41	transferred	transfer	VERB
ijtc-738	138	42	(	(	PUNCT
ijtc-738	138	43	k.m.p.g	k.m.p.g	PROPN
ijtc-738	138	44	.	.	PROPN
ijtc-738	138	45	,	,	PUNCT
ijtc-738	138	46	2022	2022	NUM
ijtc-738	138	47	;	;	PUNCT
ijtc-738	139	1	pricewaterhousecoopers	pricewaterhousecooper	NOUN
ijtc-738	139	2	,	,	PUNCT
ijtc-738	139	3	2019	2019	NUM
ijtc-738	139	4	)	)	PUNCT
ijtc-738	139	5	.	.	PUNCT
ijtc-738	140	1	(	(	PUNCT
ijtc-738	140	2	kostiainen	kostiainen	NOUN
ijtc-738	140	3	,	,	PUNCT
ijtc-738	140	4	2018	2018	NUM
ijtc-738	140	5	)	)	PUNCT
ijtc-738	140	6	concluded	conclude	VERB
ijtc-738	140	7	that	that	SCONJ
ijtc-738	140	8	the	the	DET
ijtc-738	140	9	taxation	taxation	NOUN
ijtc-738	140	10	approach	approach	NOUN
ijtc-738	140	11	in	in	ADP
ijtc-738	140	12	namibia	namibia	PROPN
ijtc-738	140	13	and	and	CCONJ
ijtc-738	140	14	south	south	PROPN
ijtc-738	140	15	africa	africa	PROPN
ijtc-738	140	16	is	be	AUX
ijtc-738	140	17	different	different	ADJ
ijtc-738	140	18	,	,	PUNCT
ijtc-738	140	19	because	because	SCONJ
ijtc-738	140	20	of	of	ADP
ijtc-738	140	21	the	the	DET
ijtc-738	140	22	contrasting	contrast	VERB
ijtc-738	140	23	wealth	wealth	NOUN
ijtc-738	140	24	disparity	disparity	NOUN
ijtc-738	140	25	statistics	statistic	NOUN
ijtc-738	140	26	.	.	PUNCT
ijtc-738	141	1	the	the	DET
ijtc-738	141	2	author	author	NOUN
ijtc-738	141	3	also	also	ADV
ijtc-738	141	4	found	find	VERB
ijtc-738	141	5	that	that	SCONJ
ijtc-738	141	6	namibia	namibia	PROPN
ijtc-738	141	7	addressed	address	VERB
ijtc-738	141	8	their	their	PRON
ijtc-738	141	9	wealth	wealth	NOUN
ijtc-738	141	10	disparity	disparity	NOUN
ijtc-738	141	11	through	through	ADP
ijtc-738	141	12	budget	budget	NOUN
ijtc-738	141	13	allocations	allocation	NOUN
ijtc-738	141	14	whereas	whereas	SCONJ
ijtc-738	141	15	south	south	PROPN
ijtc-738	141	16	africa	africa	PROPN
ijtc-738	141	17	attempts	attempt	VERB
ijtc-738	141	18	to	to	PART
ijtc-738	141	19	address	address	VERB
ijtc-738	141	20	this	this	PRON
ijtc-738	141	21	by	by	ADP
ijtc-738	141	22	using	use	VERB
ijtc-738	141	23	tax	tax	NOUN
ijtc-738	141	24	income	income	NOUN
ijtc-738	141	25	.	.	PUNCT
ijtc-738	142	1	according	accord	VERB
ijtc-738	142	2	to	to	ADP
ijtc-738	142	3	(	(	PUNCT
ijtc-738	142	4	smicht	smicht	NOUN
ijtc-738	142	5	,	,	PUNCT
ijtc-738	142	6	2009	2009	NUM
ijtc-738	142	7	)	)	PUNCT
ijtc-738	142	8	,	,	PUNCT
ijtc-738	142	9	the	the	DET
ijtc-738	142	10	poverty	poverty	NOUN
ijtc-738	142	11	levels	level	NOUN
ijtc-738	142	12	in	in	ADP
ijtc-738	142	13	namibia	namibia	PROPN
ijtc-738	142	14	should	should	AUX
ijtc-738	142	15	significant	significant	VERB
ijtc-738	142	16	improvement	improvement	NOUN
ijtc-738	142	17	from	from	ADP
ijtc-738	142	18	1993	1993	NUM
ijtc-738	142	19	to	to	ADP
ijtc-738	142	20	2004	2004	NUM
ijtc-738	142	21	.	.	PUNCT
ijtc-738	143	1	a	a	DET
ijtc-738	143	2	study	study	NOUN
ijtc-738	143	3	performed	perform	VERB
ijtc-738	143	4	by	by	ADP
ijtc-738	143	5	the	the	DET
ijtc-738	143	6	world	world	PROPN
ijtc-738	143	7	bank	bank	PROPN
ijtc-738	143	8	concluded	conclude	VERB
ijtc-738	143	9	,	,	PUNCT
ijtc-738	143	10	based	base	VERB
ijtc-738	143	11	on	on	ADP
ijtc-738	143	12	statistical	statistical	ADJ
ijtc-738	143	13	2gini	2gini	NUM
ijtc-738	143	14	-	-	ADJ
ijtc-738	143	15	coefficient	coefficient	ADJ
ijtc-738	143	16	measures	measure	NOUN
ijtc-738	143	17	,	,	PUNCT
ijtc-738	143	18	that	that	SCONJ
ijtc-738	143	19	the	the	DET
ijtc-738	143	20	inequality	inequality	NOUN
ijtc-738	143	21	in	in	ADP
ijtc-738	143	22	namibia	namibia	PROPN
ijtc-738	143	23	is	be	AUX
ijtc-738	143	24	slightly	slightly	ADV
ijtc-738	143	25	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-738	143	26	wealth	wealth	NOUN
ijtc-738	143	27	taxes	taxis	NOUN
ijtc-738	143	28	on	on	ADP
ijtc-738	143	29	individuals	individual	NOUN
ijtc-738	143	30	:	:	PUNCT
ijtc-738	143	31	an	an	DET
ijtc-738	143	32	international	international	ADJ
ijtc-738	143	33	comparative	comparative	ADJ
ijtc-738	143	34	study	study	NOUN
ijtc-738	143	35	abrahams	abraham	NOUN
ijtc-738	143	36	and	and	CCONJ
ijtc-738	143	37	bosman	bosman	NOUN
ijtc-738	143	38	350	350	NUM
ijtc-738	143	39	|	|	ADV
ijtc-738	143	40	ilomata	ilomata	PROPN
ijtc-738	143	41	international	international	ADJ
ijtc-738	143	42	journal	journal	NOUN
ijtc-738	143	43	of	of	ADP
ijtc-738	143	44	tax	tax	PROPN
ijtc-738	143	45	&	&	CCONJ
ijtc-738	143	46	accounting	accounting	NOUN
ijtc-738	143	47	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADV
ijtc-738	143	48	better	well	ADV
ijtc-738	143	49	compared	compare	VERB
ijtc-738	143	50	to	to	ADP
ijtc-738	143	51	south	south	PROPN
ijtc-738	143	52	africa	africa	PROPN
ijtc-738	143	53	.	.	PUNCT
ijtc-738	144	1	namibia	namibia	PROPN
ijtc-738	144	2	’s	’s	PART
ijtc-738	144	3	gini	gini	PROPN
ijtc-738	144	4	-	-	PUNCT
ijtc-738	144	5	coefficient	coefficient	NOUN
ijtc-738	144	6	rating	rating	NOUN
ijtc-738	144	7	improved	improve	VERB
ijtc-738	144	8	from	from	ADP
ijtc-738	144	9	an	an	DET
ijtc-738	144	10	estimated	estimate	VERB
ijtc-738	144	11	0.59	0.59	NUM
ijtc-738	144	12	in	in	ADP
ijtc-738	144	13	2015	2015	NUM
ijtc-738	144	14	to	to	ADP
ijtc-738	144	15	0.49	0.49	NUM
ijtc-738	144	16	in	in	ADP
ijtc-738	144	17	2017	2017	NUM
ijtc-738	144	18	;	;	PUNCT
ijtc-738	144	19	this	this	DET
ijtc-738	144	20	improvement	improvement	NOUN
ijtc-738	144	21	was	be	AUX
ijtc-738	144	22	attributed	attribute	VERB
ijtc-738	144	23	to	to	ADP
ijtc-738	144	24	the	the	DET
ijtc-738	144	25	namibian	namibian	ADJ
ijtc-738	144	26	fiscal	fiscal	ADJ
ijtc-738	144	27	policy	policy	NOUN
ijtc-738	144	28	of	of	ADP
ijtc-738	144	29	utilizing	utilize	VERB
ijtc-738	144	30	social	social	ADJ
ijtc-738	144	31	expenditure	expenditure	NOUN
ijtc-738	144	32	to	to	PART
ijtc-738	144	33	alleviate	alleviate	VERB
ijtc-738	144	34	poverty	poverty	NOUN
ijtc-738	144	35	and	and	CCONJ
ijtc-738	144	36	inequality	inequality	NOUN
ijtc-738	144	37	(	(	PUNCT
ijtc-738	144	38	kostiainen	kostiainen	NOUN
ijtc-738	144	39	,	,	PUNCT
ijtc-738	144	40	2018	2018	NUM
ijtc-738	144	41	)	)	PUNCT
ijtc-738	144	42	.	.	PUNCT
ijtc-738	145	1	stamp	stamp	PROPN
ijtc-738	145	2	dutynamibia	dutynamibia	PROPN
ijtc-738	145	3	schedule	schedule	NOUN
ijtc-738	145	4	1	1	NUM
ijtc-738	145	5	of	of	ADP
ijtc-738	145	6	the	the	DET
ijtc-738	145	7	countries	country	NOUN
ijtc-738	145	8	’	'	PUNCT
ijtc-738	145	9	stamp	stamp	PROPN
ijtc-738	145	10	duty	duty	PROPN
ijtc-738	145	11	act	act	PROPN
ijtc-738	145	12	indicates	indicate	VERB
ijtc-738	145	13	that	that	SCONJ
ijtc-738	145	14	this	this	DET
ijtc-738	145	15	tax	tax	NOUN
ijtc-738	145	16	is	be	AUX
ijtc-738	145	17	raised	raise	VERB
ijtc-738	145	18	on	on	ADP
ijtc-738	145	19	legal	legal	ADJ
ijtc-738	145	20	documents	document	NOUN
ijtc-738	145	21	and	and	CCONJ
ijtc-738	145	22	applies	apply	VERB
ijtc-738	145	23	to	to	ADP
ijtc-738	145	24	the	the	DET
ijtc-738	145	25	transfer	transfer	NOUN
ijtc-738	145	26	of	of	ADP
ijtc-738	145	27	shares	share	NOUN
ijtc-738	145	28	,	,	PUNCT
ijtc-738	145	29	contracts	contract	NOUN
ijtc-738	145	30	,	,	PUNCT
ijtc-738	145	31	agreements	agreement	NOUN
ijtc-738	145	32	or	or	CCONJ
ijtc-738	145	33	deeds	deed	NOUN
ijtc-738	145	34	and	and	CCONJ
ijtc-738	145	35	marketable	marketable	ADJ
ijtc-738	145	36	securities	security	NOUN
ijtc-738	145	37	(	(	PUNCT
ijtc-738	145	38	franzsen	franzsen	PROPN
ijtc-738	145	39	&	&	CCONJ
ijtc-738	145	40	mcclusky	mcclusky	PROPN
ijtc-738	145	41	,	,	PUNCT
ijtc-738	145	42	2017	2017	NUM
ijtc-738	145	43	)	)	PUNCT
ijtc-738	145	44	.	.	PUNCT
ijtc-738	146	1	the	the	DET
ijtc-738	146	2	nature	nature	NOUN
ijtc-738	146	3	of	of	ADP
ijtc-738	146	4	each	each	DET
ijtc-738	146	5	transaction	transaction	NOUN
ijtc-738	146	6	drives	drive	VERB
ijtc-738	146	7	the	the	DET
ijtc-738	146	8	rate	rate	NOUN
ijtc-738	146	9	at	at	ADP
ijtc-738	146	10	which	which	PRON
ijtc-738	146	11	this	this	DET
ijtc-738	146	12	tax	tax	NOUN
ijtc-738	146	13	will	will	AUX
ijtc-738	146	14	be	be	AUX
ijtc-738	146	15	levied	levy	VERB
ijtc-738	146	16	as	as	SCONJ
ijtc-738	146	17	can	can	AUX
ijtc-738	146	18	be	be	AUX
ijtc-738	146	19	seen	see	VERB
ijtc-738	146	20	from	from	ADP
ijtc-738	146	21	the	the	DET
ijtc-738	146	22	table	table	NOUN
ijtc-738	146	23	below	below	ADV
ijtc-738	146	24	.	.	PUNCT
ijtc-738	147	1	table	table	NOUN
ijtc-738	147	2	8	8	NUM
ijtc-738	147	3	.	.	PUNCT
ijtc-738	148	1	namibian	namibian	ADJ
ijtc-738	148	2	stamp	stamp	PROPN
ijtc-738	148	3	duty	duty	NOUN
ijtc-738	148	4	rates	rate	NOUN
ijtc-738	148	5	transaction	transaction	NOUN
ijtc-738	148	6	stamp	stamp	NOUN
ijtc-738	148	7	duty	duty	NOUN
ijtc-738	148	8	agreements	agreement	NOUN
ijtc-738	148	9	or	or	CCONJ
ijtc-738	148	10	contracts	contract	NOUN
ijtc-738	148	11	(	(	PUNCT
ijtc-738	148	12	other	other	ADJ
ijtc-738	148	13	than	than	ADP
ijtc-738	148	14	those	those	PRON
ijtc-738	148	15	where	where	SCONJ
ijtc-738	148	16	duty	duty	NOUN
ijtc-738	148	17	is	be	AUX
ijtc-738	148	18	specifically	specifically	ADV
ijtc-738	148	19	provided	provide	VERB
ijtc-738	148	20	for	for	ADP
ijtc-738	148	21	in	in	ADP
ijtc-738	148	22	the	the	DET
ijtc-738	148	23	act	act	PROPN
ijtc-738	148	24	)	)	PUNCT
ijtc-738	148	25	act	act	PROPN
ijtc-738	148	26	)	)	PUNCT
ijtc-738	148	27	n$5	n$5	PRON
ijtc-738	148	28	lease	lease	NOUN
ijtc-738	148	29	agreement	agreement	NOUN
ijtc-738	148	30	or	or	CCONJ
ijtc-738	148	31	lease	lease	VERB
ijtc-738	148	32	the	the	DET
ijtc-738	148	33	stamp	stamp	NOUN
ijtc-738	148	34	duty	duty	NOUN
ijtc-738	148	35	will	will	AUX
ijtc-738	148	36	be	be	AUX
ijtc-738	148	37	based	base	VERB
ijtc-738	148	38	on	on	ADP
ijtc-738	148	39	lease	lease	NOUN
ijtc-738	148	40	payments	payment	NOUN
ijtc-738	148	41	,	,	PUNCT
ijtc-738	148	42	together	together	ADV
ijtc-738	148	43	with	with	ADP
ijtc-738	148	44	additional	additional	ADJ
ijtc-738	148	45	considerations	consideration	NOUN
ijtc-738	148	46	specified	specify	VERB
ijtc-738	148	47	in	in	ADP
ijtc-738	148	48	the	the	DET
ijtc-738	148	49	lease	lease	NOUN
ijtc-738	148	50	agreement	agreement	NOUN
ijtc-738	148	51	transfer	transfer	NOUN
ijtc-738	148	52	or	or	CCONJ
ijtc-738	148	53	issue	issue	NOUN
ijtc-738	148	54	of	of	ADP
ijtc-738	148	55	marketable	marketable	ADJ
ijtc-738	148	56	securities	security	NOUN
ijtc-738	148	57	and	and	CCONJ
ijtc-738	148	58	other	other	ADJ
ijtc-738	148	59	share	share	NOUN
ijtc-738	148	60	transactions	transaction	NOUN
ijtc-738	148	61	n$2	n$2	PUNCT
ijtc-738	148	62	for	for	ADP
ijtc-738	148	63	every	every	DET
ijtc-738	148	64	n$1	n$1	SYM
ijtc-738	148	65	000	000	NUM
ijtc-738	148	66	or	or	CCONJ
ijtc-738	148	67	part	part	NOUN
ijtc-738	148	68	thereof	thereof	ADV
ijtc-738	148	69	of	of	ADP
ijtc-738	148	70	the	the	DET
ijtc-738	148	71	value	value	NOUN
ijtc-738	148	72	/	/	SYM
ijtc-738	148	73	consideration	consideration	NOUN
ijtc-738	148	74	,	,	PUNCT
ijtc-738	148	75	depending	depend	VERB
ijtc-738	148	76	on	on	ADP
ijtc-738	148	77	the	the	DET
ijtc-738	148	78	specific	specific	ADJ
ijtc-738	148	79	transaction	transaction	NOUN
ijtc-738	148	80	transfer	transfer	NOUN
ijtc-738	148	81	deed	deed	NOUN
ijtc-738	148	82	relating	relate	VERB
ijtc-738	148	83	to	to	PART
ijtc-738	148	84	immovable	immovable	VERB
ijtc-738	148	85	property	property	NOUN
ijtc-738	148	86	purchased	purchase	VERB
ijtc-738	148	87	n$10	n$10	NOUN
ijtc-738	148	88	for	for	ADP
ijtc-738	148	89	every	every	DET
ijtc-738	148	90	n$1	n$1	SYM
ijtc-738	148	91	000	000	NUM
ijtc-738	148	92	or	or	CCONJ
ijtc-738	148	93	part	part	NOUN
ijtc-738	148	94	thereof	thereof	ADV
ijtc-738	148	95	is	be	AUX
ijtc-738	148	96	payable	payable	ADJ
ijtc-738	148	97	for	for	ADP
ijtc-738	148	98	values	value	NOUN
ijtc-738	148	99	over	over	ADP
ijtc-738	148	100	n$600	n$600	ADP
ijtc-738	148	101	000	000	NUM
ijtc-738	148	102	source	source	NOUN
ijtc-738	148	103	:	:	PUNCT
ijtc-738	148	104	pwc	pwc	PROPN
ijtc-738	148	105	,	,	PUNCT
ijtc-738	148	106	2022	2022	NUM
ijtc-738	148	107	estates	estate	NOUN
ijtc-738	148	108	–	–	PUNCT
ijtc-738	148	109	namibia	namibia	PROPN
ijtc-738	148	110	the	the	DET
ijtc-738	148	111	administration	administration	NOUN
ijtc-738	148	112	of	of	ADP
ijtc-738	148	113	deceased	deceased	ADJ
ijtc-738	148	114	estates	estate	NOUN
ijtc-738	148	115	falls	fall	VERB
ijtc-738	148	116	under	under	ADP
ijtc-738	148	117	the	the	DET
ijtc-738	148	118	authority	authority	NOUN
ijtc-738	148	119	of	of	ADP
ijtc-738	148	120	the	the	DET
ijtc-738	148	121	“	"	PUNCT
ijtc-738	148	122	administration	administration	NOUN
ijtc-738	148	123	of	of	ADP
ijtc-738	148	124	estates	estate	NOUN
ijtc-738	148	125	act	act	VERB
ijtc-738	148	126	66	66	NUM
ijtc-738	148	127	of	of	ADP
ijtc-738	148	128	1965	1965	NUM
ijtc-738	148	129	”	"	PUNCT
ijtc-738	148	130	(	(	PUNCT
ijtc-738	148	131	cronje	cronje	PROPN
ijtc-738	148	132	&	&	CCONJ
ijtc-738	148	133	co	co	PROPN
ijtc-738	148	134	,	,	PUNCT
ijtc-738	148	135	2019	2019	NUM
ijtc-738	148	136	)	)	PUNCT
ijtc-738	148	137	and	and	CCONJ
ijtc-738	148	138	does	do	AUX
ijtc-738	148	139	not	not	PART
ijtc-738	148	140	prescribe	prescribe	VERB
ijtc-738	148	141	any	any	DET
ijtc-738	148	142	estate	estate	NOUN
ijtc-738	148	143	duty	duty	NOUN
ijtc-738	148	144	.	.	PUNCT
ijtc-738	149	1	section	section	NOUN
ijtc-738	149	2	26	26	NUM
ijtc-738	149	3	states	state	NOUN
ijtc-738	149	4	that	that	PRON
ijtc-738	149	5	income	income	NOUN
ijtc-738	149	6	that	that	PRON
ijtc-738	149	7	would	would	AUX
ijtc-738	149	8	have	have	AUX
ijtc-738	149	9	accrued	accrue	VERB
ijtc-738	149	10	if	if	SCONJ
ijtc-738	149	11	the	the	DET
ijtc-738	149	12	deceased	deceased	ADJ
ijtc-738	149	13	was	be	AUX
ijtc-738	149	14	alive	alive	ADJ
ijtc-738	149	15	will	will	AUX
ijtc-738	149	16	accrue	accrue	VERB
ijtc-738	149	17	to	to	ADP
ijtc-738	149	18	the	the	DET
ijtc-738	149	19	legal	legal	ADJ
ijtc-738	149	20	heirs	heir	NOUN
ijtc-738	149	21	on	on	ADP
ijtc-738	149	22	condition	condition	NOUN
ijtc-738	149	23	that	that	SCONJ
ijtc-738	149	24	it	it	PRON
ijtc-738	149	25	is	be	AUX
ijtc-738	149	26	proven	prove	VERB
ijtc-738	149	27	to	to	PART
ijtc-738	149	28	be	be	AUX
ijtc-738	149	29	to	to	ADP
ijtc-738	149	30	the	the	DET
ijtc-738	149	31	current	current	NOUN
ijtc-738	149	32	of	of	ADP
ijtc-738	149	33	future	future	ADJ
ijtc-738	149	34	benefit	benefit	NOUN
ijtc-738	149	35	of	of	ADP
ijtc-738	149	36	the	the	DET
ijtc-738	149	37	heir	heir	NOUN
ijtc-738	149	38	.	.	PUNCT
ijtc-738	150	1	if	if	SCONJ
ijtc-738	150	2	this	this	DET
ijtc-738	150	3	benefit	benefit	NOUN
ijtc-738	150	4	can	can	AUX
ijtc-738	150	5	not	not	PART
ijtc-738	150	6	be	be	AUX
ijtc-738	150	7	proven	prove	VERB
ijtc-738	150	8	,	,	PUNCT
ijtc-738	150	9	the	the	DET
ijtc-738	150	10	income	income	NOUN
ijtc-738	150	11	accrues	accrue	VERB
ijtc-738	150	12	to	to	ADP
ijtc-738	150	13	the	the	DET
ijtc-738	150	14	deceased	deceased	ADJ
ijtc-738	150	15	estate	estate	NOUN
ijtc-738	150	16	(	(	PUNCT
ijtc-738	150	17	section	section	NOUN
ijtc-738	150	18	26	26	NUM
ijtc-738	150	19	,	,	PUNCT
ijtc-738	150	20	ita	ita	PROPN
ijtc-738	150	21	namibia	namibia	PROPN
ijtc-738	150	22	)	)	PUNCT
ijtc-738	150	23	.	.	PUNCT
ijtc-738	151	1	section	section	NOUN
ijtc-738	151	2	1	1	NUM
ijtc-738	151	3	excluded	exclude	VERB
ijtc-738	151	4	accruals	accrual	NOUN
ijtc-738	151	5	that	that	PRON
ijtc-738	151	6	are	be	AUX
ijtc-738	151	7	capital	capital	NOUN
ijtc-738	151	8	in	in	ADP
ijtc-738	151	9	nature	nature	NOUN
ijtc-738	151	10	and	and	CCONJ
ijtc-738	151	11	thus	thus	ADV
ijtc-738	151	12	income	income	NOUN
ijtc-738	151	13	accruals	accrual	NOUN
ijtc-738	151	14	from	from	ADP
ijtc-738	151	15	capital	capital	NOUN
ijtc-738	151	16	assets	asset	NOUN
ijtc-738	151	17	disposed	disposed	ADJ
ijtc-738	151	18	will	will	AUX
ijtc-738	151	19	not	not	PART
ijtc-738	151	20	be	be	AUX
ijtc-738	151	21	taxed	tax	VERB
ijtc-738	151	22	when	when	SCONJ
ijtc-738	151	23	it	it	PRON
ijtc-738	151	24	accrues	accrue	VERB
ijtc-738	151	25	to	to	ADP
ijtc-738	151	26	the	the	DET
ijtc-738	151	27	deceased	deceased	ADJ
ijtc-738	151	28	estate	estate	NOUN
ijtc-738	151	29	.	.	PUNCT
ijtc-738	152	1	tax	tax	NOUN
ijtc-738	152	2	policy	policy	NOUN
ijtc-738	152	3	in	in	ADP
ijtc-738	152	4	india	india	PROPN
ijtc-738	152	5	in	in	ADP
ijtc-738	152	6	1956	1956	NUM
ijtc-738	152	7	the	the	DET
ijtc-738	152	8	kaldor	kaldor	PROPN
ijtc-738	152	9	committee	committee	PROPN
ijtc-738	152	10	was	be	AUX
ijtc-738	152	11	established	establish	VERB
ijtc-738	152	12	to	to	PART
ijtc-738	152	13	investigate	investigate	VERB
ijtc-738	152	14	and	and	CCONJ
ijtc-738	152	15	address	address	VERB
ijtc-738	152	16	tax	tax	NOUN
ijtc-738	152	17	evasion	evasion	NOUN
ijtc-738	152	18	and	and	CCONJ
ijtc-738	152	19	financial	financial	ADJ
ijtc-738	152	20	and	and	CCONJ
ijtc-738	152	21	equitable	equitable	ADJ
ijtc-738	152	22	aspects	aspect	NOUN
ijtc-738	152	23	of	of	ADP
ijtc-738	152	24	resident	resident	ADJ
ijtc-738	152	25	tax	tax	NOUN
ijtc-738	152	26	liabilities	liability	NOUN
ijtc-738	152	27	.	.	PUNCT
ijtc-738	153	1	these	these	DET
ijtc-738	153	2	investigations	investigation	NOUN
ijtc-738	153	3	concluded	conclude	VERB
ijtc-738	153	4	by	by	ADP
ijtc-738	153	5	introducing	introduce	VERB
ijtc-738	153	6	a	a	DET
ijtc-738	153	7	gift	gift	NOUN
ijtc-738	153	8	tax	tax	NOUN
ijtc-738	153	9	,	,	PUNCT
ijtc-738	153	10	wealth	wealth	NOUN
ijtc-738	153	11	tax	tax	NOUN
ijtc-738	153	12	and	and	CCONJ
ijtc-738	153	13	capital	capital	NOUN
ijtc-738	153	14	gains	gain	NOUN
ijtc-738	153	15	tax	tax	NOUN
ijtc-738	153	16	and	and	CCONJ
ijtc-738	153	17	the	the	DET
ijtc-738	153	18	resultant	resultant	NOUN
ijtc-738	153	19	“	"	PUNCT
ijtc-738	153	20	gift	gift	NOUN
ijtc-738	153	21	tax	tax	NOUN
ijtc-738	153	22	act	act	NOUN
ijtc-738	153	23	of	of	ADP
ijtc-738	153	24	1958	1958	NUM
ijtc-738	153	25	”	"	PUNCT
ijtc-738	153	26	and	and	CCONJ
ijtc-738	153	27	“	"	PUNCT
ijtc-738	153	28	wealth	wealth	NOUN
ijtc-738	153	29	tax	tax	NOUN
ijtc-738	153	30	act	act	NOUN
ijtc-738	153	31	of	of	ADP
ijtc-738	153	32	1957	1957	NUM
ijtc-738	153	33	”	"	PUNCT
ijtc-738	153	34	and	and	CCONJ
ijtc-738	153	35	was	be	AUX
ijtc-738	153	36	legislated	legislate	VERB
ijtc-738	153	37	.	.	PUNCT
ijtc-738	154	1	subsequently	subsequently	ADV
ijtc-738	154	2	,	,	PUNCT
ijtc-738	154	3	based	base	VERB
ijtc-738	154	4	on	on	ADP
ijtc-738	154	5	recommendations	recommendation	NOUN
ijtc-738	154	6	from	from	ADP
ijtc-738	154	7	the	the	DET
ijtc-738	154	8	1992	1992	NUM
ijtc-738	154	9	tax	tax	NOUN
ijtc-738	154	10	reform	reform	NOUN
ijtc-738	154	11	committee	committee	NOUN
ijtc-738	154	12	,	,	PUNCT
ijtc-738	154	13	wealth	wealth	NOUN
ijtc-738	154	14	tax	tax	NOUN
ijtc-738	154	15	was	be	AUX
ijtc-738	154	16	limited	limit	VERB
ijtc-738	154	17	to	to	ADP
ijtc-738	154	18	unproductive	unproductive	ADJ
ijtc-738	154	19	assets	asset	NOUN
ijtc-738	154	20	that	that	PRON
ijtc-738	154	21	included	include	VERB
ijtc-738	154	22	jewellery	jewellery	NOUN
ijtc-738	154	23	and	and	CCONJ
ijtc-738	154	24	luxury	luxury	NOUN
ijtc-738	154	25	vehicles	vehicle	NOUN
ijtc-738	154	26	and	and	CCONJ
ijtc-738	154	27	in	in	ADP
ijtc-738	154	28	line	line	NOUN
ijtc-738	154	29	with	with	ADP
ijtc-738	154	30	these	these	DET
ijtc-738	154	31	recommendations	recommendation	NOUN
ijtc-738	154	32	in	in	ADP
ijtc-738	154	33	1993	1993	NUM
ijtc-738	154	34	the	the	DET
ijtc-738	154	35	wealth	wealth	NOUN
ijtc-738	154	36	tax	tax	PROPN
ijtc-738	154	37	act	act	NOUN
ijtc-738	154	38	was	be	AUX
ijtc-738	154	39	amended	amend	VERB
ijtc-738	154	40	.	.	PUNCT
ijtc-738	155	1	this	this	DET
ijtc-738	155	2	amendment	amendment	NOUN
ijtc-738	155	3	was	be	AUX
ijtc-738	155	4	brief	brief	ADJ
ijtc-738	155	5	as	as	ADP
ijtc-738	155	6	the	the	DET
ijtc-738	155	7	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-738	155	8	wealth	wealth	NOUN
ijtc-738	155	9	taxes	taxis	NOUN
ijtc-738	155	10	on	on	ADP
ijtc-738	155	11	individuals	individual	NOUN
ijtc-738	155	12	:	:	PUNCT
ijtc-738	155	13	an	an	DET
ijtc-738	155	14	international	international	ADJ
ijtc-738	155	15	comparative	comparative	ADJ
ijtc-738	155	16	study	study	NOUN
ijtc-738	155	17	abrahams	abraham	NOUN
ijtc-738	155	18	and	and	CCONJ
ijtc-738	155	19	bosman	bosman	NOUN
ijtc-738	155	20	351	351	NUM
ijtc-738	155	21	|	|	ADV
ijtc-738	155	22	ilomata	ilomata	PROPN
ijtc-738	155	23	international	international	ADJ
ijtc-738	155	24	journal	journal	NOUN
ijtc-738	155	25	of	of	ADP
ijtc-738	155	26	tax	tax	PROPN
ijtc-738	155	27	&	&	CCONJ
ijtc-738	155	28	accounting	accounting	PROPN
ijtc-738	155	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-738	155	30	administration	administration	NOUN
ijtc-738	155	31	and	and	CCONJ
ijtc-738	155	32	classification	classification	NOUN
ijtc-738	155	33	of	of	ADP
ijtc-738	155	34	unproductive	unproductive	ADJ
ijtc-738	155	35	assets	asset	NOUN
ijtc-738	155	36	was	be	AUX
ijtc-738	155	37	challenging	challenging	ADJ
ijtc-738	155	38	and	and	CCONJ
ijtc-738	155	39	not	not	PART
ijtc-738	155	40	applied	apply	VERB
ijtc-738	155	41	uniformly	uniformly	ADV
ijtc-738	155	42	and	and	CCONJ
ijtc-738	155	43	subsequently	subsequently	ADV
ijtc-738	155	44	the	the	DET
ijtc-738	155	45	“	"	PUNCT
ijtc-738	155	46	wealth	wealth	NOUN
ijtc-738	155	47	tax	tax	NOUN
ijtc-738	155	48	act	act	NOUN
ijtc-738	155	49	of	of	ADP
ijtc-738	155	50	1957	1957	NUM
ijtc-738	155	51	”	"	PUNCT
ijtc-738	155	52	was	be	AUX
ijtc-738	155	53	terminated	terminate	VERB
ijtc-738	155	54	in	in	ADP
ijtc-738	155	55	2015	2015	NUM
ijtc-738	155	56	(	(	PUNCT
ijtc-738	155	57	batra	batra	NOUN
ijtc-738	155	58	,	,	PUNCT
ijtc-738	155	59	2015	2015	NUM
ijtc-738	155	60	)	)	PUNCT
ijtc-738	155	61	.	.	PUNCT
ijtc-738	156	1	similarly	similarly	ADV
ijtc-738	156	2	,	,	PUNCT
ijtc-738	156	3	to	to	ADP
ijtc-738	156	4	the	the	DET
ijtc-738	156	5	aforementioned	aforementione	VERB
ijtc-738	156	6	,	,	PUNCT
ijtc-738	156	7	in	in	ADP
ijtc-738	156	8	1998	1998	NUM
ijtc-738	156	9	india	india	PROPN
ijtc-738	156	10	proceeded	proceed	VERB
ijtc-738	156	11	to	to	PART
ijtc-738	156	12	abolish	abolish	VERB
ijtc-738	156	13	the	the	DET
ijtc-738	156	14	“	"	PUNCT
ijtc-738	156	15	gift	gift	NOUN
ijtc-738	156	16	tax	tax	NOUN
ijtc-738	156	17	act	act	NOUN
ijtc-738	156	18	of	of	ADP
ijtc-738	156	19	1958	1958	NUM
ijtc-738	156	20	”	"	PUNCT
ijtc-738	156	21	.	.	PUNCT
ijtc-738	157	1	indian	indian	ADJ
ijtc-738	157	2	tax	tax	NOUN
ijtc-738	157	3	authorities	authority	NOUN
ijtc-738	157	4	subsequently	subsequently	ADV
ijtc-738	157	5	introduced	introduce	VERB
ijtc-738	157	6	a	a	DET
ijtc-738	157	7	2	2	NUM
ijtc-738	157	8	%	%	NOUN
ijtc-738	157	9	surcharge	surcharge	NOUN
ijtc-738	157	10	for	for	ADP
ijtc-738	157	11	high	high	ADJ
ijtc-738	157	12	-	-	PUNCT
ijtc-738	157	13	income	income	NOUN
ijtc-738	157	14	persons	person	NOUN
ijtc-738	157	15	to	to	PART
ijtc-738	157	16	substitute	substitute	VERB
ijtc-738	157	17	the	the	DET
ijtc-738	157	18	revenue	revenue	NOUN
ijtc-738	157	19	erosion	erosion	NOUN
ijtc-738	157	20	caused	cause	VERB
ijtc-738	157	21	by	by	ADP
ijtc-738	157	22	the	the	DET
ijtc-738	157	23	cessation	cessation	NOUN
ijtc-738	157	24	of	of	ADP
ijtc-738	157	25	these	these	DET
ijtc-738	157	26	two	two	NUM
ijtc-738	157	27	acts	act	NOUN
ijtc-738	157	28	.	.	PUNCT
ijtc-738	158	1	indian	indian	ADJ
ijtc-738	158	2	tax	tax	NOUN
ijtc-738	158	3	authorities	authority	NOUN
ijtc-738	158	4	introduced	introduce	VERB
ijtc-738	158	5	cgt	cgt	PROPN
ijtc-738	158	6	in	in	ADP
ijtc-738	158	7	1981	1981	NUM
ijtc-738	158	8	.	.	PUNCT
ijtc-738	159	1	cgt	cgt	PROPN
ijtc-738	159	2	regulations	regulation	NOUN
ijtc-738	159	3	are	be	AUX
ijtc-738	159	4	included	include	VERB
ijtc-738	159	5	in	in	ADP
ijtc-738	159	6	the	the	DET
ijtc-738	159	7	“	"	PUNCT
ijtc-738	159	8	indian	indian	ADJ
ijtc-738	159	9	income	income	NOUN
ijtc-738	159	10	tax	tax	PROPN
ijtc-738	159	11	act	act	NOUN
ijtc-738	159	12	43	43	NUM
ijtc-738	159	13	of	of	ADP
ijtc-738	159	14	1961	1961	NUM
ijtc-738	159	15	”	"	PUNCT
ijtc-738	159	16	(	(	PUNCT
ijtc-738	159	17	ita	ita	PROPN
ijtc-738	159	18	india	india	PROPN
ijtc-738	159	19	)	)	PUNCT
ijtc-738	159	20	.	.	PUNCT
ijtc-738	160	1	section	section	NOUN
ijtc-738	160	2	47	47	NUM
ijtc-738	160	3	of	of	ADP
ijtc-738	160	4	the	the	DET
ijtc-738	160	5	ita	ita	PROPN
ijtc-738	160	6	india	india	PROPN
ijtc-738	160	7	states	state	VERB
ijtc-738	160	8	that	that	SCONJ
ijtc-738	160	9	capital	capital	NOUN
ijtc-738	160	10	asset	asset	NOUN
ijtc-738	160	11	transfers	transfer	NOUN
ijtc-738	160	12	in	in	ADP
ijtc-738	160	13	terms	term	NOUN
ijtc-738	160	14	of	of	ADP
ijtc-738	160	15	a	a	DET
ijtc-738	160	16	will	will	NOUN
ijtc-738	160	17	are	be	AUX
ijtc-738	160	18	not	not	PART
ijtc-738	160	19	regarded	regard	VERB
ijtc-738	160	20	as	as	ADP
ijtc-738	160	21	transfers	transfer	NOUN
ijtc-738	160	22	and	and	CCONJ
ijtc-738	160	23	thus	thus	ADV
ijtc-738	160	24	there	there	PRON
ijtc-738	160	25	is	be	VERB
ijtc-738	160	26	no	no	DET
ijtc-738	160	27	cgt	cgt	PROPN
ijtc-738	160	28	consequences	consequence	NOUN
ijtc-738	160	29	for	for	ADP
ijtc-738	160	30	a	a	DET
ijtc-738	160	31	deceased	deceased	ADJ
ijtc-738	160	32	estate	estate	NOUN
ijtc-738	160	33	.	.	PUNCT
ijtc-738	161	1	in	in	ADP
ijtc-738	161	2	1953	1953	NUM
ijtc-738	161	3	,	,	PUNCT
ijtc-738	161	4	india	india	PROPN
ijtc-738	161	5	introduced	introduce	VERB
ijtc-738	161	6	the	the	DET
ijtc-738	161	7	estate	estate	NOUN
ijtc-738	161	8	duty	duty	NOUN
ijtc-738	161	9	act	act	NOUN
ijtc-738	161	10	in	in	ADP
ijtc-738	161	11	an	an	DET
ijtc-738	161	12	attempt	attempt	NOUN
ijtc-738	161	13	to	to	PART
ijtc-738	161	14	address	address	VERB
ijtc-738	161	15	wealth	wealth	NOUN
ijtc-738	161	16	disparities	disparity	NOUN
ijtc-738	161	17	.	.	PUNCT
ijtc-738	162	1	due	due	ADP
ijtc-738	162	2	to	to	ADP
ijtc-738	162	3	the	the	DET
ijtc-738	162	4	immense	immense	ADJ
ijtc-738	162	5	criticism	criticism	NOUN
ijtc-738	162	6	this	this	DET
ijtc-738	162	7	act	act	NOUN
ijtc-738	162	8	received	receive	VERB
ijtc-738	162	9	,	,	PUNCT
ijtc-738	162	10	it	it	PRON
ijtc-738	162	11	was	be	AUX
ijtc-738	162	12	terminated	terminate	VERB
ijtc-738	162	13	in	in	ADP
ijtc-738	162	14	1985	1985	NUM
ijtc-738	162	15	(	(	PUNCT
ijtc-738	162	16	dutta	dutta	PROPN
ijtc-738	162	17	&	&	CCONJ
ijtc-738	162	18	malhotra	malhotra	PROPN
ijtc-738	162	19	,	,	PUNCT
ijtc-738	162	20	2018	2018	NUM
ijtc-738	162	21	)	)	PUNCT
ijtc-738	162	22	.	.	PUNCT
ijtc-738	163	1	based	base	VERB
ijtc-738	163	2	on	on	ADP
ijtc-738	163	3	the	the	DET
ijtc-738	163	4	aforementioned	aforementione	VERB
ijtc-738	163	5	,	,	PUNCT
ijtc-738	163	6	india	india	PROPN
ijtc-738	163	7	does	do	AUX
ijtc-738	163	8	not	not	PART
ijtc-738	163	9	charge	charge	VERB
ijtc-738	163	10	estate	estate	NOUN
ijtc-738	163	11	duty	duty	NOUN
ijtc-738	163	12	,	,	PUNCT
ijtc-738	163	13	tax	tax	NOUN
ijtc-738	163	14	on	on	ADP
ijtc-738	163	15	donations	donation	NOUN
ijtc-738	163	16	and	and	CCONJ
ijtc-738	163	17	cgt	cgt	X
ijtc-738	163	18	on	on	ADP
ijtc-738	163	19	deceased	deceased	ADJ
ijtc-738	163	20	estates	estate	NOUN
ijtc-738	163	21	,	,	PUNCT
ijtc-738	163	22	therefore	therefore	ADV
ijtc-738	163	23	,	,	PUNCT
ijtc-738	163	24	the	the	DET
ijtc-738	163	25	south	south	ADJ
ijtc-738	163	26	african	african	ADJ
ijtc-738	163	27	equivalent	equivalent	ADJ
ijtc-738	163	28	wealth	wealth	NOUN
ijtc-738	163	29	taxes	taxis	NOUN
ijtc-738	163	30	that	that	SCONJ
ijtc-738	163	31	this	this	DET
ijtc-738	163	32	study	study	NOUN
ijtc-738	163	33	will	will	AUX
ijtc-738	163	34	analyse	analyse	VERB
ijtc-738	163	35	are	be	AUX
ijtc-738	163	36	limited	limit	VERB
ijtc-738	163	37	to	to	ADP
ijtc-738	163	38	stamp	stamp	NOUN
ijtc-738	163	39	duty	duty	NOUN
ijtc-738	163	40	,	,	PUNCT
ijtc-738	163	41	cgt	cgt	PROPN
ijtc-738	163	42	and	and	CCONJ
ijtc-738	163	43	stt	stt	PROPN
ijtc-738	163	44	.	.	PUNCT
ijtc-738	164	1	stamp	stamp	PROPN
ijtc-738	164	2	duty	duty	PROPN
ijtc-738	164	3	–	–	PUNCT
ijtc-738	164	4	india	india	PROPN
ijtc-738	164	5	this	this	DET
ijtc-738	164	6	duty	duty	NOUN
ijtc-738	164	7	is	be	AUX
ijtc-738	164	8	legislated	legislate	VERB
ijtc-738	164	9	in	in	ADP
ijtc-738	164	10	the	the	DET
ijtc-738	164	11	“	"	PUNCT
ijtc-738	164	12	indian	indian	ADJ
ijtc-738	164	13	stamp	stamp	NOUN
ijtc-738	164	14	act	act	NOUN
ijtc-738	164	15	of	of	ADP
ijtc-738	164	16	1899	1899	NUM
ijtc-738	164	17	”	"	PUNCT
ijtc-738	164	18	and	and	CCONJ
ijtc-738	164	19	contains	contain	VERB
ijtc-738	164	20	stamp	stamp	NOUN
ijtc-738	164	21	duty	duty	NOUN
ijtc-738	164	22	rates	rate	NOUN
ijtc-738	164	23	applicable	applicable	ADJ
ijtc-738	164	24	when	when	SCONJ
ijtc-738	164	25	property	property	NOUN
ijtc-738	164	26	changes	change	NOUN
ijtc-738	164	27	ownership	ownership	NOUN
ijtc-738	164	28	,	,	PUNCT
ijtc-738	164	29	is	be	AUX
ijtc-738	164	30	transferred	transfer	VERB
ijtc-738	164	31	or	or	CCONJ
ijtc-738	164	32	new	new	ADJ
ijtc-738	164	33	property	property	NOUN
ijtc-738	164	34	acquired	acquire	VERB
ijtc-738	164	35	(	(	PUNCT
ijtc-738	164	36	included	include	VERB
ijtc-738	164	37	in	in	ADP
ijtc-738	164	38	the	the	DET
ijtc-738	164	39	cost	cost	NOUN
ijtc-738	164	40	)	)	PUNCT
ijtc-738	164	41	.	.	PUNCT
ijtc-738	165	1	it	it	PRON
ijtc-738	165	2	is	be	AUX
ijtc-738	165	3	similar	similar	ADJ
ijtc-738	165	4	to	to	PART
ijtc-738	165	5	transfer	transfer	VERB
ijtc-738	165	6	duty	duty	NOUN
ijtc-738	165	7	in	in	ADP
ijtc-738	165	8	south	south	PROPN
ijtc-738	165	9	africa	africa	PROPN
ijtc-738	165	10	.	.	PUNCT
ijtc-738	166	1	this	this	DET
ijtc-738	166	2	act	act	NOUN
ijtc-738	166	3	extends	extend	VERB
ijtc-738	166	4	to	to	ADP
ijtc-738	166	5	the	the	DET
ijtc-738	166	6	whole	whole	NOUN
ijtc-738	166	7	of	of	ADP
ijtc-738	166	8	india	india	PROPN
ijtc-738	166	9	but	but	CCONJ
ijtc-738	166	10	excluded	exclude	VERB
ijtc-738	166	11	certain	certain	ADJ
ijtc-738	166	12	states	state	NOUN
ijtc-738	166	13	.	.	PUNCT
ijtc-738	167	1	the	the	DET
ijtc-738	167	2	rate	rate	NOUN
ijtc-738	167	3	that	that	PRON
ijtc-738	167	4	this	this	DET
ijtc-738	167	5	tax	tax	NOUN
ijtc-738	167	6	is	be	AUX
ijtc-738	167	7	levied	levy	VERB
ijtc-738	167	8	at	at	ADP
ijtc-738	167	9	varies	varie	NOUN
ijtc-738	167	10	from	from	ADP
ijtc-738	167	11	5	5	NUM
ijtc-738	167	12	%	%	NOUN
ijtc-738	167	13	to	to	PART
ijtc-738	167	14	8	8	NUM
ijtc-738	167	15	%	%	NOUN
ijtc-738	167	16	of	of	ADP
ijtc-738	167	17	the	the	DET
ijtc-738	167	18	property	property	NOUN
ijtc-738	167	19	value	value	NOUN
ijtc-738	167	20	(	(	PUNCT
ijtc-738	167	21	paisabazaar	paisabazaar	NOUN
ijtc-738	167	22	,	,	PUNCT
ijtc-738	167	23	2021	2021	NUM
ijtc-738	167	24	)	)	PUNCT
ijtc-738	167	25	.	.	PUNCT
ijtc-738	168	1	cgt	cgt	PROPN
ijtc-738	168	2	–	–	PUNCT
ijtc-738	168	3	india	india	PROPN
ijtc-738	168	4	a	a	DET
ijtc-738	168	5	capital	capital	NOUN
ijtc-738	168	6	gain	gain	NOUN
ijtc-738	168	7	is	be	AUX
ijtc-738	168	8	defined	define	VERB
ijtc-738	168	9	as	as	ADP
ijtc-738	168	10	a	a	DET
ijtc-738	168	11	“	"	PUNCT
ijtc-738	168	12	profit	profit	NOUN
ijtc-738	168	13	arising	arise	VERB
ijtc-738	168	14	from	from	ADP
ijtc-738	168	15	the	the	DET
ijtc-738	168	16	transfer	transfer	NOUN
ijtc-738	168	17	of	of	ADP
ijtc-738	168	18	a	a	DET
ijtc-738	168	19	capital	capital	NOUN
ijtc-738	168	20	asset	asset	NOUN
ijtc-738	168	21	”	"	PUNCT
ijtc-738	168	22	and	and	CCONJ
ijtc-738	168	23	net	net	ADJ
ijtc-738	168	24	gains	gain	NOUN
ijtc-738	168	25	are	be	AUX
ijtc-738	168	26	included	include	VERB
ijtc-738	168	27	in	in	ADP
ijtc-738	168	28	the	the	DET
ijtc-738	168	29	taxable	taxable	ADJ
ijtc-738	168	30	income	income	NOUN
ijtc-738	168	31	of	of	ADP
ijtc-738	168	32	individuals	individual	NOUN
ijtc-738	168	33	.	.	PUNCT
ijtc-738	169	1	section	section	NOUN
ijtc-738	169	2	55	55	NUM
ijtc-738	169	3	of	of	ADP
ijtc-738	169	4	the	the	DET
ijtc-738	169	5	ita	ita	PROPN
ijtc-738	169	6	india	india	PROPN
ijtc-738	169	7	states	state	VERB
ijtc-738	169	8	that	that	SCONJ
ijtc-738	169	9	the	the	DET
ijtc-738	169	10	cost	cost	NOUN
ijtc-738	169	11	of	of	ADP
ijtc-738	169	12	the	the	DET
ijtc-738	169	13	asset	asset	NOUN
ijtc-738	169	14	(	(	PUNCT
ijtc-738	169	15	comparable	comparable	ADJ
ijtc-738	169	16	to	to	ADP
ijtc-738	169	17	base	base	NOUN
ijtc-738	169	18	cost	cost	NOUN
ijtc-738	169	19	in	in	ADP
ijtc-738	169	20	south	south	PROPN
ijtc-738	169	21	africa	africa	PROPN
ijtc-738	169	22	)	)	PUNCT
ijtc-738	169	23	is	be	AUX
ijtc-738	169	24	the	the	DET
ijtc-738	169	25	acquisition	acquisition	NOUN
ijtc-738	169	26	costs	cost	NOUN
ijtc-738	169	27	,	,	PUNCT
ijtc-738	169	28	cost	cost	NOUN
ijtc-738	169	29	of	of	ADP
ijtc-738	169	30	improvements	improvement	NOUN
ijtc-738	169	31	before	before	ADP
ijtc-738	169	32	april	april	PROPN
ijtc-738	169	33	1981	1981	NUM
ijtc-738	169	34	and	and	CCONJ
ijtc-738	169	35	transfer	transfer	NOUN
ijtc-738	169	36	costs	cost	NOUN
ijtc-738	169	37	.	.	PUNCT
ijtc-738	170	1	if	if	SCONJ
ijtc-738	170	2	the	the	DET
ijtc-738	170	3	asset	asset	NOUN
ijtc-738	170	4	being	be	AUX
ijtc-738	170	5	sold	sell	VERB
ijtc-738	170	6	is	be	AUX
ijtc-738	170	7	equity	equity	NOUN
ijtc-738	170	8	shares	share	NOUN
ijtc-738	170	9	or	or	CCONJ
ijtc-738	170	10	securities	security	NOUN
ijtc-738	170	11	,	,	PUNCT
ijtc-738	170	12	stt	stt	PROPN
ijtc-738	170	13	is	be	AUX
ijtc-738	170	14	excluded	exclude	VERB
ijtc-738	170	15	form	form	NOUN
ijtc-738	170	16	the	the	DET
ijtc-738	170	17	cost	cost	NOUN
ijtc-738	170	18	of	of	ADP
ijtc-738	170	19	these	these	DET
ijtc-738	170	20	assets	asset	NOUN
ijtc-738	170	21	.	.	PUNCT
ijtc-738	171	1	in	in	ADP
ijtc-738	171	2	terms	term	NOUN
ijtc-738	171	3	of	of	ADP
ijtc-738	171	4	the	the	DET
ijtc-738	171	5	act	act	NOUN
ijtc-738	171	6	,	,	PUNCT
ijtc-738	171	7	capital	capital	NOUN
ijtc-738	171	8	gains	gain	NOUN
ijtc-738	171	9	or	or	CCONJ
ijtc-738	171	10	losses	loss	NOUN
ijtc-738	171	11	are	be	AUX
ijtc-738	171	12	calculated	calculate	VERB
ijtc-738	171	13	by	by	ADP
ijtc-738	171	14	deducting	deduct	VERB
ijtc-738	171	15	the	the	DET
ijtc-738	171	16	determined	determined	ADJ
ijtc-738	171	17	cost	cost	NOUN
ijtc-738	171	18	of	of	ADP
ijtc-738	171	19	capital	capital	NOUN
ijtc-738	171	20	assets	asset	NOUN
ijtc-738	171	21	from	from	ADP
ijtc-738	171	22	the	the	DET
ijtc-738	171	23	sales	sale	NOUN
ijtc-738	171	24	consideration	consideration	NOUN
ijtc-738	171	25	that	that	PRON
ijtc-738	171	26	is	be	AUX
ijtc-738	171	27	received	receive	VERB
ijtc-738	171	28	.	.	PUNCT
ijtc-738	172	1	the	the	DET
ijtc-738	172	2	capital	capital	NOUN
ijtc-738	172	3	gain	gain	VERB
ijtc-738	172	4	tax	tax	NOUN
ijtc-738	172	5	rate	rate	NOUN
ijtc-738	172	6	is	be	AUX
ijtc-738	172	7	variable	variable	ADJ
ijtc-738	172	8	and	and	CCONJ
ijtc-738	172	9	influenced	influence	VERB
ijtc-738	172	10	by	by	ADP
ijtc-738	172	11	the	the	DET
ijtc-738	172	12	nature	nature	NOUN
ijtc-738	172	13	of	of	ADP
ijtc-738	172	14	the	the	DET
ijtc-738	172	15	asset	asset	NOUN
ijtc-738	172	16	that	that	PRON
ijtc-738	172	17	was	be	AUX
ijtc-738	172	18	disposed	dispose	VERB
ijtc-738	172	19	of	of	ADP
ijtc-738	172	20	.	.	PUNCT
ijtc-738	173	1	when	when	SCONJ
ijtc-738	173	2	capital	capital	NOUN
ijtc-738	173	3	gains	gain	NOUN
ijtc-738	173	4	are	be	AUX
ijtc-738	173	5	realised	realise	VERB
ijtc-738	173	6	on	on	ADP
ijtc-738	173	7	so	so	ADV
ijtc-738	173	8	called	call	VERB
ijtc-738	173	9	“	"	PUNCT
ijtc-738	173	10	longer	long	ADJ
ijtc-738	173	11	term	term	NOUN
ijtc-738	173	12	”	"	PUNCT
ijtc-738	173	13	assets	asset	NOUN
ijtc-738	173	14	,	,	PUNCT
ijtc-738	173	15	it	it	PRON
ijtc-738	173	16	is	be	AUX
ijtc-738	173	17	taxed	tax	VERB
ijtc-738	173	18	at	at	ADP
ijtc-738	173	19	20	20	NUM
ijtc-738	173	20	%	%	NOUN
ijtc-738	173	21	.	.	PUNCT
ijtc-738	174	1	capital	capital	NOUN
ijtc-738	174	2	gains	gain	NOUN
ijtc-738	174	3	on	on	ADP
ijtc-738	174	4	shorter	short	ADJ
ijtc-738	174	5	term	term	NOUN
ijtc-738	174	6	assets	asset	NOUN
ijtc-738	174	7	such	such	ADJ
ijtc-738	174	8	as	as	ADP
ijtc-738	174	9	equity	equity	NOUN
ijtc-738	174	10	shares	share	NOUN
ijtc-738	174	11	held	hold	VERB
ijtc-738	174	12	for	for	ADP
ijtc-738	174	13	a	a	DET
ijtc-738	174	14	short	short	ADJ
ijtc-738	174	15	term	term	NOUN
ijtc-738	174	16	,	,	PUNCT
ijtc-738	174	17	are	be	AUX
ijtc-738	174	18	taxed	tax	VERB
ijtc-738	174	19	at	at	ADP
ijtc-738	174	20	10	10	NUM
ijtc-738	174	21	%	%	NOUN
ijtc-738	174	22	.	.	PUNCT
ijtc-738	175	1	the	the	DET
ijtc-738	175	2	act	act	NOUN
ijtc-738	175	3	also	also	ADV
ijtc-738	175	4	indicates	indicate	VERB
ijtc-738	175	5	that	that	SCONJ
ijtc-738	175	6	capital	capital	NOUN
ijtc-738	175	7	gains	gain	NOUN
ijtc-738	175	8	and	and	CCONJ
ijtc-738	175	9	–	–	PUNCT
ijtc-738	175	10	losses	loss	NOUN
ijtc-738	175	11	may	may	AUX
ijtc-738	175	12	be	be	AUX
ijtc-738	175	13	offset	offset	VERB
ijtc-738	175	14	,	,	PUNCT
ijtc-738	175	15	provided	provide	VERB
ijtc-738	175	16	that	that	SCONJ
ijtc-738	175	17	the	the	DET
ijtc-738	175	18	balance	balance	NOUN
ijtc-738	175	19	of	of	ADP
ijtc-738	175	20	any	any	DET
ijtc-738	175	21	losses	loss	NOUN
ijtc-738	175	22	are	be	AUX
ijtc-738	175	23	utilised	utilise	VERB
ijtc-738	175	24	within	within	ADP
ijtc-738	175	25	8	8	NUM
ijtc-738	175	26	years	year	NOUN
ijtc-738	175	27	.	.	PUNCT
ijtc-738	176	1	stt	stt	PROPN
ijtc-738	176	2	india	india	PROPN
ijtc-738	176	3	india	india	PROPN
ijtc-738	176	4	legislated	legislate	VERB
ijtc-738	176	5	the	the	DET
ijtc-738	176	6	securities	security	NOUN
ijtc-738	176	7	transaction	transaction	NOUN
ijtc-738	176	8	tax	tax	NOUN
ijtc-738	176	9	rules	rule	NOUN
ijtc-738	176	10	of	of	ADP
ijtc-738	176	11	2004	2004	NUM
ijtc-738	176	12	which	which	PRON
ijtc-738	176	13	governs	govern	VERB
ijtc-738	176	14	the	the	DET
ijtc-738	176	15	levy	levy	NOUN
ijtc-738	176	16	of	of	ADP
ijtc-738	176	17	stt	stt	PROPN
ijtc-738	176	18	.	.	PUNCT
ijtc-738	177	1	it	it	PRON
ijtc-738	177	2	is	be	AUX
ijtc-738	177	3	charged	charge	VERB
ijtc-738	177	4	when	when	SCONJ
ijtc-738	177	5	indian	indian	ADJ
ijtc-738	177	6	stock	stock	PROPN
ijtc-738	177	7	exchange	exchange	PROPN
ijtc-738	177	8	securities	security	NOUN
ijtc-738	177	9	(	(	PUNCT
ijtc-738	177	10	listed	list	VERB
ijtc-738	177	11	)	)	PUNCT
ijtc-738	177	12	are	be	AUX
ijtc-738	177	13	disposed	dispose	VERB
ijtc-738	177	14	of	of	ADP
ijtc-738	177	15	.	.	PUNCT
ijtc-738	178	1	the	the	DET
ijtc-738	178	2	stt	stt	PROPN
ijtc-738	178	3	rate	rate	NOUN
ijtc-738	178	4	is	be	AUX
ijtc-738	178	5	variable	variable	ADJ
ijtc-738	178	6	and	and	CCONJ
ijtc-738	178	7	subject	subject	ADJ
ijtc-738	178	8	to	to	ADP
ijtc-738	178	9	the	the	DET
ijtc-738	178	10	nature	nature	NOUN
ijtc-738	178	11	of	of	ADP
ijtc-738	178	12	the	the	DET
ijtc-738	178	13	security	security	NOUN
ijtc-738	178	14	.	.	PUNCT
ijtc-738	179	1	the	the	DET
ijtc-738	179	2	rate	rate	NOUN
ijtc-738	179	3	ranges	range	VERB
ijtc-738	179	4	from	from	ADP
ijtc-738	179	5	0.001	0.001	NUM
ijtc-738	179	6	%	%	NOUN
ijtc-738	179	7	to	to	PART
ijtc-738	179	8	0.2	0.2	NUM
ijtc-738	179	9	%	%	NOUN
ijtc-738	179	10	and	and	CCONJ
ijtc-738	179	11	either	either	CCONJ
ijtc-738	179	12	buyer	buyer	NOUN
ijtc-738	179	13	or	or	CCONJ
ijtc-738	179	14	seller	seller	NOUN
ijtc-738	179	15	could	could	AUX
ijtc-738	179	16	be	be	AUX
ijtc-738	179	17	liable	liable	ADJ
ijtc-738	179	18	for	for	ADP
ijtc-738	179	19	this	this	DET
ijtc-738	179	20	tax	tax	NOUN
ijtc-738	179	21	depending	depend	VERB
ijtc-738	179	22	on	on	ADP
ijtc-738	179	23	the	the	DET
ijtc-738	179	24	circumstances	circumstance	NOUN
ijtc-738	179	25	of	of	ADP
ijtc-738	179	26	each	each	DET
ijtc-738	179	27	transaction	transaction	NOUN
ijtc-738	179	28	.	.	PUNCT
ijtc-738	180	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-738	180	2	wealth	wealth	NOUN
ijtc-738	180	3	taxes	taxis	NOUN
ijtc-738	180	4	on	on	ADP
ijtc-738	180	5	individuals	individual	NOUN
ijtc-738	180	6	:	:	PUNCT
ijtc-738	180	7	an	an	DET
ijtc-738	180	8	international	international	ADJ
ijtc-738	180	9	comparative	comparative	ADJ
ijtc-738	180	10	study	study	NOUN
ijtc-738	180	11	abrahams	abraham	NOUN
ijtc-738	180	12	and	and	CCONJ
ijtc-738	180	13	bosman	bosman	NOUN
ijtc-738	180	14	352	352	NUM
ijtc-738	180	15	|	|	ADV
ijtc-738	180	16	ilomata	ilomata	PROPN
ijtc-738	180	17	international	international	ADJ
ijtc-738	180	18	journal	journal	NOUN
ijtc-738	180	19	of	of	ADP
ijtc-738	180	20	tax	tax	PROPN
ijtc-738	180	21	&	&	CCONJ
ijtc-738	180	22	accounting	account	VERB
ijtc-738	180	23	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-738	180	24	tax	tax	NOUN
ijtc-738	180	25	policy	policy	NOUN
ijtc-738	180	26	in	in	ADP
ijtc-738	180	27	australia	australia	PROPN
ijtc-738	180	28	like	like	ADP
ijtc-738	180	29	some	some	PRON
ijtc-738	180	30	of	of	ADP
ijtc-738	180	31	the	the	DET
ijtc-738	180	32	other	other	ADJ
ijtc-738	180	33	selected	select	VERB
ijtc-738	180	34	countries	country	NOUN
ijtc-738	180	35	,	,	PUNCT
ijtc-738	180	36	australia	australia	PROPN
ijtc-738	180	37	legislated	legislate	VERB
ijtc-738	180	38	stamp	stamp	NOUN
ijtc-738	180	39	duty	duty	NOUN
ijtc-738	180	40	in	in	ADP
ijtc-738	180	41	their	their	PRON
ijtc-738	180	42	australian	australian	ADJ
ijtc-738	180	43	territory	territory	NOUN
ijtc-738	180	44	stamp	stamp	NOUN
ijtc-738	180	45	duty	duty	NOUN
ijtc-738	180	46	of	of	ADP
ijtc-738	180	47	1969	1969	NUM
ijtc-738	180	48	.	.	PUNCT
ijtc-738	181	1	based	base	VERB
ijtc-738	181	2	on	on	ADP
ijtc-738	181	3	this	this	DET
ijtc-738	181	4	act	act	NOUN
ijtc-738	181	5	,	,	PUNCT
ijtc-738	181	6	taxes	taxis	NOUN
ijtc-738	181	7	are	be	AUX
ijtc-738	181	8	levied	levy	VERB
ijtc-738	181	9	on	on	ADP
ijtc-738	181	10	the	the	DET
ijtc-738	181	11	transfer	transfer	NOUN
ijtc-738	181	12	of	of	ADP
ijtc-738	181	13	certain	certain	ADJ
ijtc-738	181	14	assets	asset	NOUN
ijtc-738	181	15	.	.	PUNCT
ijtc-738	182	1	australia	australia	PROPN
ijtc-738	182	2	repealed	repeal	VERB
ijtc-738	182	3	its	its	PRON
ijtc-738	182	4	wealth	wealth	NOUN
ijtc-738	182	5	,	,	PUNCT
ijtc-738	182	6	death	death	NOUN
ijtc-738	182	7	and	and	CCONJ
ijtc-738	182	8	donation	donation	VERB
ijtc-738	182	9	taxes	taxis	NOUN
ijtc-738	182	10	respectively	respectively	ADV
ijtc-738	182	11	in	in	ADP
ijtc-738	182	12	the	the	DET
ijtc-738	182	13	1970s	1970	NOUN
ijtc-738	182	14	and	and	CCONJ
ijtc-738	182	15	1980s	1980	NOUN
ijtc-738	182	16	.	.	PUNCT
ijtc-738	183	1	these	these	DET
ijtc-738	183	2	acts	act	NOUN
ijtc-738	183	3	were	be	AUX
ijtc-738	183	4	repealed	repeal	VERB
ijtc-738	183	5	as	as	SCONJ
ijtc-738	183	6	the	the	DET
ijtc-738	183	7	administration	administration	NOUN
ijtc-738	183	8	was	be	AUX
ijtc-738	183	9	cumbersome	cumbersome	ADJ
ijtc-738	183	10	,	,	PUNCT
ijtc-738	183	11	compliance	compliance	NOUN
ijtc-738	183	12	costly	costly	ADJ
ijtc-738	183	13	on	on	ADP
ijtc-738	183	14	taxpayers	taxpayer	NOUN
ijtc-738	183	15	and	and	CCONJ
ijtc-738	183	16	it	it	PRON
ijtc-738	183	17	facilitated	facilitate	VERB
ijtc-738	183	18	tax	tax	NOUN
ijtc-738	183	19	evasion	evasion	NOUN
ijtc-738	183	20	through	through	ADP
ijtc-738	183	21	the	the	DET
ijtc-738	183	22	implementation	implementation	NOUN
ijtc-738	183	23	of	of	ADP
ijtc-738	183	24	trusts	trust	NOUN
ijtc-738	183	25	consequently	consequently	ADV
ijtc-738	183	26	,	,	PUNCT
ijtc-738	183	27	cgt	cgt	PROPN
ijtc-738	183	28	was	be	AUX
ijtc-738	183	29	legislated	legislate	VERB
ijtc-738	183	30	in	in	ADP
ijtc-738	183	31	the	the	DET
ijtc-738	183	32	“	"	PUNCT
ijtc-738	183	33	australian	australian	ADJ
ijtc-738	183	34	income	income	NOUN
ijtc-738	183	35	tax	tax	NOUN
ijtc-738	183	36	assessment	assessment	NOUN
ijtc-738	183	37	act	act	VERB
ijtc-738	183	38	38	38	NUM
ijtc-738	183	39	of	of	ADP
ijtc-738	183	40	1997	1997	NUM
ijtc-738	183	41	”	"	PUNCT
ijtc-738	183	42	to	to	PART
ijtc-738	183	43	substitute	substitute	VERB
ijtc-738	183	44	this	this	DET
ijtc-738	183	45	loss	loss	NOUN
ijtc-738	183	46	of	of	ADP
ijtc-738	183	47	tax	tax	NOUN
ijtc-738	183	48	revenue	revenue	NOUN
ijtc-738	183	49	(	(	PUNCT
ijtc-738	183	50	arendse	arendse	PROPN
ijtc-738	183	51	&	&	CCONJ
ijtc-738	183	52	stack	stack	VERB
ijtc-738	183	53	,	,	PUNCT
ijtc-738	183	54	2018	2018	NUM
ijtc-738	183	55	;	;	PUNCT
ijtc-738	184	1	ramson	ramson	NOUN
ijtc-738	184	2	,	,	PUNCT
ijtc-738	184	3	2014	2014	NUM
ijtc-738	184	4	)	)	PUNCT
ijtc-738	184	5	.	.	PUNCT
ijtc-738	185	1	stamp	stamp	NOUN
ijtc-738	185	2	duty	duty	PROPN
ijtc-738	185	3	–	–	PUNCT
ijtc-738	185	4	australia	australia	NOUN
ijtc-738	185	5	when	when	SCONJ
ijtc-738	185	6	there	there	PRON
ijtc-738	185	7	is	be	VERB
ijtc-738	185	8	a	a	DET
ijtc-738	185	9	change	change	NOUN
ijtc-738	185	10	in	in	ADP
ijtc-738	185	11	ownership	ownership	NOUN
ijtc-738	185	12	in	in	ADP
ijtc-738	185	13	moveable	moveable	ADJ
ijtc-738	185	14	and	and	CCONJ
ijtc-738	185	15	immoveable	immoveable	ADJ
ijtc-738	185	16	assets	asset	NOUN
ijtc-738	185	17	,	,	PUNCT
ijtc-738	185	18	stamp	stamp	NOUN
ijtc-738	185	19	duty	duty	NOUN
ijtc-738	185	20	is	be	AUX
ijtc-738	185	21	charged	charge	VERB
ijtc-738	185	22	in	in	ADP
ijtc-738	185	23	australia	australia	PROPN
ijtc-738	185	24	.	.	PUNCT
ijtc-738	186	1	the	the	DET
ijtc-738	186	2	affected	affect	VERB
ijtc-738	186	3	assets	asset	NOUN
ijtc-738	186	4	include	include	VERB
ijtc-738	186	5	property	property	NOUN
ijtc-738	186	6	,	,	PUNCT
ijtc-738	186	7	insurance	insurance	NOUN
ijtc-738	186	8	policies	policy	NOUN
ijtc-738	186	9	,	,	PUNCT
ijtc-738	186	10	business	business	NOUN
ijtc-738	186	11	or	or	CCONJ
ijtc-738	186	12	personal	personal	ADJ
ijtc-738	186	13	assets	asset	NOUN
ijtc-738	186	14	,	,	PUNCT
ijtc-738	186	15	motor	motor	NOUN
ijtc-738	186	16	vehicles	vehicle	NOUN
ijtc-738	186	17	and	and	CCONJ
ijtc-738	186	18	shares	share	NOUN
ijtc-738	186	19	.	.	PUNCT
ijtc-738	187	1	the	the	DET
ijtc-738	187	2	sliding	slide	VERB
ijtc-738	187	3	stamp	stamp	NOUN
ijtc-738	187	4	duty	duty	NOUN
ijtc-738	187	5	rate	rate	NOUN
ijtc-738	187	6	depends	depend	VERB
ijtc-738	187	7	on	on	ADP
ijtc-738	187	8	the	the	DET
ijtc-738	187	9	jurisdiction	jurisdiction	NOUN
ijtc-738	187	10	of	of	ADP
ijtc-738	187	11	the	the	DET
ijtc-738	187	12	asset	asset	NOUN
ijtc-738	187	13	sold	sell	VERB
ijtc-738	187	14	disposed	dispose	VERB
ijtc-738	187	15	of	of	ADP
ijtc-738	187	16	ranges	range	NOUN
ijtc-738	187	17	up	up	ADP
ijtc-738	187	18	to	to	PART
ijtc-738	187	19	5.75	5.75	NUM
ijtc-738	187	20	%	%	NOUN
ijtc-738	187	21	.	.	PUNCT
ijtc-738	188	1	the	the	DET
ijtc-738	188	2	acquiring	acquire	VERB
ijtc-738	188	3	person	person	NOUN
ijtc-738	188	4	is	be	AUX
ijtc-738	188	5	liable	liable	ADJ
ijtc-738	188	6	for	for	ADP
ijtc-738	188	7	the	the	DET
ijtc-738	188	8	levied	levy	VERB
ijtc-738	188	9	stamp	stamp	NOUN
ijtc-738	188	10	duty	duty	NOUN
ijtc-738	188	11	.	.	PUNCT
ijtc-738	189	1	cgt	cgt	PROPN
ijtc-738	189	2	–	–	PUNCT
ijtc-738	189	3	australia	australia	PROPN
ijtc-738	189	4	capital	capital	NOUN
ijtc-738	189	5	gains	gain	NOUN
ijtc-738	189	6	tax	tax	NOUN
ijtc-738	189	7	legislation	legislation	NOUN
ijtc-738	189	8	can	can	AUX
ijtc-738	189	9	be	be	AUX
ijtc-738	189	10	found	find	VERB
ijtc-738	189	11	in	in	ADP
ijtc-738	189	12	the	the	DET
ijtc-738	189	13	third	third	ADJ
ijtc-738	189	14	chapter	chapter	NOUN
ijtc-738	189	15	of	of	ADP
ijtc-738	189	16	the	the	DET
ijtc-738	189	17	ita	ita	PROPN
ijtc-738	189	18	australia	australia	PROPN
ijtc-738	189	19	and	and	CCONJ
ijtc-738	189	20	contain	contain	VERB
ijtc-738	189	21	regulations	regulation	NOUN
ijtc-738	189	22	that	that	PRON
ijtc-738	189	23	pertain	pertain	VERB
ijtc-738	189	24	to	to	ADP
ijtc-738	189	25	the	the	DET
ijtc-738	189	26	key	key	ADJ
ijtc-738	189	27	considerations	consideration	NOUN
ijtc-738	189	28	of	of	ADP
ijtc-738	189	29	cgt	cgt	PROPN
ijtc-738	189	30	:	:	PUNCT
ijtc-738	189	31	disposals	disposal	NOUN
ijtc-738	189	32	,	,	PUNCT
ijtc-738	189	33	proceeds	proceed	NOUN
ijtc-738	189	34	,	,	PUNCT
ijtc-738	189	35	base	base	NOUN
ijtc-738	189	36	cost	cost	NOUN
ijtc-738	189	37	and	and	CCONJ
ijtc-738	189	38	asset	asset	NOUN
ijtc-738	189	39	(	(	PUNCT
ijtc-738	189	40	ramson	ramson	NOUN
ijtc-738	189	41	,	,	PUNCT
ijtc-738	189	42	2014	2014	NUM
ijtc-738	189	43	)	)	PUNCT
ijtc-738	189	44	.	.	PUNCT
ijtc-738	190	1	according	accord	VERB
ijtc-738	190	2	to	to	ADP
ijtc-738	190	3	the	the	DET
ijtc-738	190	4	ita	ita	PROPN
ijtc-738	190	5	australia	australia	PROPN
ijtc-738	190	6	,	,	PUNCT
ijtc-738	190	7	there	there	PRON
ijtc-738	190	8	are	be	VERB
ijtc-738	190	9	no	no	DET
ijtc-738	190	10	cgt	cgt	PROPN
ijtc-738	190	11	consequences	consequence	NOUN
ijtc-738	190	12	when	when	SCONJ
ijtc-738	190	13	the	the	DET
ijtc-738	190	14	owner	owner	NOUN
ijtc-738	190	15	of	of	ADP
ijtc-738	190	16	an	an	DET
ijtc-738	190	17	asset	asset	NOUN
ijtc-738	190	18	dies	die	VERB
ijtc-738	190	19	.	.	PUNCT
ijtc-738	191	1	any	any	DET
ijtc-738	191	2	cgt	cgt	PROPN
ijtc-738	191	3	consequences	consequence	NOUN
ijtc-738	191	4	are	be	AUX
ijtc-738	191	5	only	only	ADV
ijtc-738	191	6	triggered	trigger	VERB
ijtc-738	191	7	when	when	SCONJ
ijtc-738	191	8	the	the	DET
ijtc-738	191	9	legatee	legatee	NOUN
ijtc-738	191	10	sells	sell	VERB
ijtc-738	191	11	the	the	DET
ijtc-738	191	12	inherited	inherit	VERB
ijtc-738	191	13	asset	asset	NOUN
ijtc-738	191	14	(	(	PUNCT
ijtc-738	191	15	ramson	ramson	NOUN
ijtc-738	191	16	,	,	PUNCT
ijtc-738	191	17	2014	2014	NUM
ijtc-738	191	18	)	)	PUNCT
ijtc-738	191	19	.	.	PUNCT
ijtc-738	192	1	if	if	SCONJ
ijtc-738	192	2	,	,	PUNCT
ijtc-738	192	3	however	however	ADV
ijtc-738	192	4	,	,	PUNCT
ijtc-738	192	5	the	the	DET
ijtc-738	192	6	assets	asset	NOUN
ijtc-738	192	7	in	in	ADP
ijtc-738	192	8	a	a	DET
ijtc-738	192	9	deceased	deceased	ADJ
ijtc-738	192	10	estate	estate	NOUN
ijtc-738	192	11	are	be	AUX
ijtc-738	192	12	bequeathed	bequeath	VERB
ijtc-738	192	13	to	to	PART
ijtc-738	192	14	compliant	compliant	VERB
ijtc-738	192	15	superannuation	superannuation	NOUN
ijtc-738	192	16	entity	entity	NOUN
ijtc-738	192	17	,	,	PUNCT
ijtc-738	192	18	a	a	DET
ijtc-738	192	19	foreign	foreign	ADJ
ijtc-738	192	20	resident	resident	NOUN
ijtc-738	192	21	or	or	CCONJ
ijtc-738	192	22	a	a	DET
ijtc-738	192	23	taxadvantaged	taxadvantage	VERB
ijtc-738	192	24	entity	entity	NOUN
ijtc-738	192	25	then	then	ADV
ijtc-738	192	26	cgt	cgt	PROPN
ijtc-738	192	27	will	will	AUX
ijtc-738	192	28	be	be	AUX
ijtc-738	192	29	triggered	trigger	VERB
ijtc-738	192	30	and	and	CCONJ
ijtc-738	192	31	taxed	tax	VERB
ijtc-738	192	32	in	in	ADP
ijtc-738	192	33	the	the	DET
ijtc-738	192	34	deceased	deceased	ADJ
ijtc-738	192	35	estate	estate	NOUN
ijtc-738	192	36	(	(	PUNCT
ijtc-738	192	37	ramson	ramson	NOUN
ijtc-738	192	38	,	,	PUNCT
ijtc-738	192	39	2014	2014	NUM
ijtc-738	192	40	)	)	PUNCT
ijtc-738	192	41	.	.	PUNCT
ijtc-738	193	1	cgt	cgt	PROPN
ijtc-738	193	2	is	be	AUX
ijtc-738	193	3	calculated	calculate	VERB
ijtc-738	193	4	when	when	SCONJ
ijtc-738	193	5	it	it	PRON
ijtc-738	193	6	has	have	AUX
ijtc-738	193	7	been	be	AUX
ijtc-738	193	8	concluded	conclude	VERB
ijtc-738	193	9	that	that	SCONJ
ijtc-738	193	10	there	there	PRON
ijtc-738	193	11	has	have	AUX
ijtc-738	193	12	been	be	AUX
ijtc-738	193	13	a	a	DET
ijtc-738	193	14	capital	capital	NOUN
ijtc-738	193	15	gain	gain	NOUN
ijtc-738	193	16	from	from	ADP
ijtc-738	193	17	a	a	DET
ijtc-738	193	18	disposal	disposal	NOUN
ijtc-738	193	19	and	and	CCONJ
ijtc-738	193	20	then	then	ADV
ijtc-738	193	21	any	any	DET
ijtc-738	193	22	applicable	applicable	ADJ
ijtc-738	193	23	exemptions	exemption	NOUN
ijtc-738	193	24	from	from	ADP
ijtc-738	193	25	cgt	cgt	PROPN
ijtc-738	193	26	are	be	AUX
ijtc-738	193	27	considered	consider	VERB
ijtc-738	193	28	.	.	PUNCT
ijtc-738	194	1	fifty	fifty	NUM
ijtc-738	194	2	percent	percent	NOUN
ijtc-738	194	3	of	of	ADP
ijtc-738	194	4	capital	capital	NOUN
ijtc-738	194	5	gains	gain	NOUN
ijtc-738	194	6	are	be	AUX
ijtc-738	194	7	included	include	VERB
ijtc-738	194	8	in	in	ADP
ijtc-738	194	9	taxable	taxable	ADJ
ijtc-738	194	10	income	income	NOUN
ijtc-738	194	11	if	if	SCONJ
ijtc-738	194	12	the	the	DET
ijtc-738	194	13	asset	asset	NOUN
ijtc-738	194	14	has	have	AUX
ijtc-738	194	15	been	be	AUX
ijtc-738	194	16	owned	own	VERB
ijtc-738	194	17	for	for	ADP
ijtc-738	194	18	more	more	ADJ
ijtc-738	194	19	than	than	ADP
ijtc-738	194	20	twelve	twelve	NUM
ijtc-738	194	21	months	month	NOUN
ijtc-738	194	22	and	and	CCONJ
ijtc-738	194	23	the	the	DET
ijtc-738	194	24	full	full	ADJ
ijtc-738	194	25	capital	capital	NOUN
ijtc-738	194	26	gain	gain	NOUN
ijtc-738	194	27	is	be	AUX
ijtc-738	194	28	taxed	tax	VERB
ijtc-738	194	29	if	if	SCONJ
ijtc-738	194	30	the	the	DET
ijtc-738	194	31	asset	asset	NOUN
ijtc-738	194	32	has	have	AUX
ijtc-738	194	33	been	be	AUX
ijtc-738	194	34	owned	own	VERB
ijtc-738	194	35	for	for	ADP
ijtc-738	194	36	a	a	DET
ijtc-738	194	37	lesser	less	ADJ
ijtc-738	194	38	period	period	NOUN
ijtc-738	194	39	.	.	PUNCT
ijtc-738	195	1	like	like	ADP
ijtc-738	195	2	south	south	PROPN
ijtc-738	195	3	africa	africa	PROPN
ijtc-738	195	4	,	,	PUNCT
ijtc-738	195	5	capital	capital	NOUN
ijtc-738	195	6	losses	loss	NOUN
ijtc-738	195	7	and	and	CCONJ
ijtc-738	195	8	gains	gain	NOUN
ijtc-738	195	9	are	be	AUX
ijtc-738	195	10	netted	net	VERB
ijtc-738	195	11	off	off	ADP
ijtc-738	195	12	in	in	ADP
ijtc-738	195	13	a	a	DET
ijtc-738	195	14	tax	tax	NOUN
ijtc-738	195	15	year	year	NOUN
ijtc-738	195	16	and	and	CCONJ
ijtc-738	195	17	carried	carry	VERB
ijtc-738	195	18	forward	forward	ADV
ijtc-738	195	19	if	if	SCONJ
ijtc-738	195	20	there	there	PRON
ijtc-738	195	21	are	be	VERB
ijtc-738	195	22	no	no	PRON
ijtc-738	195	23	or	or	CCONJ
ijtc-738	195	24	insufficient	insufficient	ADJ
ijtc-738	195	25	gains	gain	NOUN
ijtc-738	195	26	.	.	PUNCT
ijtc-738	196	1	disposing	dispose	VERB
ijtc-738	196	2	assets	asset	NOUN
ijtc-738	196	3	via	via	ADP
ijtc-738	196	4	donation	donation	NOUN
ijtc-738	196	5	,	,	PUNCT
ijtc-738	196	6	has	have	VERB
ijtc-738	196	7	no	no	DET
ijtc-738	196	8	cgt	cgt	ADJ
ijtc-738	196	9	effect	effect	NOUN
ijtc-738	196	10	because	because	SCONJ
ijtc-738	196	11	both	both	PRON
ijtc-738	196	12	proceeds	proceed	NOUN
ijtc-738	196	13	and	and	CCONJ
ijtc-738	196	14	base	base	NOUN
ijtc-738	196	15	cost	cost	NOUN
ijtc-738	196	16	are	be	AUX
ijtc-738	196	17	deemed	deem	VERB
ijtc-738	196	18	at	at	ADP
ijtc-738	196	19	market	market	NOUN
ijtc-738	196	20	value	value	NOUN
ijtc-738	196	21	.	.	PUNCT
ijtc-738	197	1	consequently	consequently	ADV
ijtc-738	197	2	,	,	PUNCT
ijtc-738	197	3	individuals	individual	NOUN
ijtc-738	197	4	may	may	AUX
ijtc-738	197	5	dispose	dispose	VERB
ijtc-738	197	6	of	of	ADP
ijtc-738	197	7	assets	asset	NOUN
ijtc-738	197	8	by	by	ADP
ijtc-738	197	9	donating	donate	VERB
ijtc-738	197	10	them	they	PRON
ijtc-738	197	11	and	and	CCONJ
ijtc-738	197	12	there	there	PRON
ijtc-738	197	13	will	will	AUX
ijtc-738	197	14	be	be	AUX
ijtc-738	197	15	no	no	DET
ijtc-738	197	16	cgt	cgt	NOUN
ijtc-738	197	17	liability	liability	NOUN
ijtc-738	197	18	or	or	CCONJ
ijtc-738	197	19	consequences	consequence	NOUN
ijtc-738	197	20	.	.	PUNCT
ijtc-738	198	1	findings	findings	PROPN
ijtc-738	198	2	south	south	PROPN
ijtc-738	198	3	africa	africa	PROPN
ijtc-738	198	4	–	–	PUNCT
ijtc-738	198	5	cgt	cgt	PROPN
ijtc-738	198	6	capital	capital	NOUN
ijtc-738	198	7	gains	gain	NOUN
ijtc-738	198	8	tax	tax	NOUN
ijtc-738	198	9	was	be	AUX
ijtc-738	198	10	effectively	effectively	ADV
ijtc-738	198	11	implemented	implement	VERB
ijtc-738	198	12	from	from	ADP
ijtc-738	198	13	1	1	NUM
ijtc-738	198	14	october	october	PROPN
ijtc-738	198	15	2001	2001	NUM
ijtc-738	198	16	and	and	CCONJ
ijtc-738	198	17	is	be	AUX
ijtc-738	198	18	legislated	legislate	VERB
ijtc-738	198	19	in	in	ADP
ijtc-738	198	20	the	the	DET
ijtc-738	198	21	“	"	PUNCT
ijtc-738	198	22	eighth	eighth	ADJ
ijtc-738	198	23	schedule	schedule	NOUN
ijtc-738	198	24	to	to	ADP
ijtc-738	198	25	the	the	DET
ijtc-738	198	26	south	south	ADJ
ijtc-738	198	27	african	african	ADJ
ijtc-738	198	28	income	income	NOUN
ijtc-738	198	29	tax	tax	PROPN
ijtc-738	198	30	act	act	NOUN
ijtc-738	198	31	no	no	INTJ
ijtc-738	198	32	.	.	PROPN
ijtc-738	199	1	58	58	NUM
ijtc-738	199	2	of	of	ADP
ijtc-738	199	3	1962	1962	NUM
ijtc-738	199	4	”	"	PUNCT
ijtc-738	199	5	.	.	PUNCT
ijtc-738	200	1	any	any	DET
ijtc-738	200	2	capital	capital	NOUN
ijtc-738	200	3	assets	asset	NOUN
ijtc-738	200	4	that	that	PRON
ijtc-738	200	5	are	be	AUX
ijtc-738	200	6	disposed	dispose	VERB
ijtc-738	200	7	after	after	SCONJ
ijtc-738	200	8	this	this	DET
ijtc-738	200	9	date	date	NOUN
ijtc-738	200	10	will	will	AUX
ijtc-738	200	11	have	have	VERB
ijtc-738	200	12	cgt	cgt	ADP
ijtc-738	200	13	consequences	consequence	NOUN
ijtc-738	200	14	.	.	PUNCT
ijtc-738	201	1	disposals	disposal	NOUN
ijtc-738	201	2	that	that	PRON
ijtc-738	201	3	trigger	trigger	NOUN
ijtc-738	201	4	cgt	cgt	PROPN
ijtc-738	201	5	include	include	VERB
ijtc-738	201	6	selling	sell	VERB
ijtc-738	201	7	or	or	CCONJ
ijtc-738	201	8	donating	donate	VERB
ijtc-738	201	9	assets	asset	NOUN
ijtc-738	201	10	and	and	CCONJ
ijtc-738	201	11	deemed	deem	VERB
ijtc-738	201	12	disposals	disposal	NOUN
ijtc-738	201	13	upon	upon	SCONJ
ijtc-738	201	14	death	death	NOUN
ijtc-738	201	15	(	(	PUNCT
ijtc-738	201	16	basson	basson	PROPN
ijtc-738	201	17	,	,	PUNCT
ijtc-738	201	18	2015	2015	NUM
ijtc-738	201	19	)	)	PUNCT
ijtc-738	201	20	.	.	PUNCT
ijtc-738	202	1	all	all	DET
ijtc-738	202	2	taxable	taxable	ADJ
ijtc-738	202	3	capital	capital	NOUN
ijtc-738	202	4	gains	gain	NOUN
ijtc-738	202	5	,	,	PUNCT
ijtc-738	202	6	after	after	ADP
ijtc-738	202	7	the	the	DET
ijtc-738	202	8	annual	annual	ADJ
ijtc-738	202	9	r40	r40	NOUN
ijtc-738	202	10	000	000	NUM
ijtc-738	202	11	exclusion	exclusion	NOUN
ijtc-738	202	12	or	or	CCONJ
ijtc-738	202	13	r300	r300	NUM
ijtc-738	202	14	000	000	NUM
ijtc-738	202	15	in	in	ADP
ijtc-738	202	16	the	the	DET
ijtc-738	202	17	year	year	NOUN
ijtc-738	202	18	of	of	ADP
ijtc-738	202	19	death	death	NOUN
ijtc-738	202	20	,	,	PUNCT
ijtc-738	202	21	are	be	AUX
ijtc-738	202	22	included	include	VERB
ijtc-738	202	23	in	in	ADP
ijtc-738	202	24	taxable	taxable	ADJ
ijtc-738	202	25	income	income	NOUN
ijtc-738	202	26	at	at	ADP
ijtc-738	202	27	40	40	NUM
ijtc-738	202	28	%	%	NOUN
ijtc-738	202	29	(	(	PUNCT
ijtc-738	202	30	loubser	loubser	NOUN
ijtc-738	202	31	,	,	PUNCT
ijtc-738	202	32	2016	2016	NUM
ijtc-738	202	33	)	)	PUNCT
ijtc-738	202	34	.	.	PUNCT
ijtc-738	203	1	capital	capital	NOUN
ijtc-738	203	2	losses	loss	NOUN
ijtc-738	203	3	during	during	ADP
ijtc-738	203	4	a	a	DET
ijtc-738	203	5	year	year	NOUN
ijtc-738	203	6	of	of	ADP
ijtc-738	203	7	assessment	assessment	NOUN
ijtc-738	203	8	are	be	AUX
ijtc-738	203	9	only	only	ADV
ijtc-738	203	10	to	to	PART
ijtc-738	203	11	be	be	AUX
ijtc-738	203	12	utilized	utilize	VERB
ijtc-738	203	13	against	against	ADP
ijtc-738	203	14	future	future	ADJ
ijtc-738	203	15	capital	capital	NOUN
ijtc-738	203	16	gains	gain	NOUN
ijtc-738	203	17	.	.	PUNCT
ijtc-738	204	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-738	204	2	wealth	wealth	NOUN
ijtc-738	204	3	taxes	taxis	NOUN
ijtc-738	204	4	on	on	ADP
ijtc-738	204	5	individuals	individual	NOUN
ijtc-738	204	6	:	:	PUNCT
ijtc-738	204	7	an	an	DET
ijtc-738	204	8	international	international	ADJ
ijtc-738	204	9	comparative	comparative	ADJ
ijtc-738	204	10	study	study	NOUN
ijtc-738	204	11	abrahams	abraham	NOUN
ijtc-738	204	12	and	and	CCONJ
ijtc-738	204	13	bosman	bosman	NOUN
ijtc-738	204	14	353	353	NUM
ijtc-738	204	15	|	|	ADV
ijtc-738	204	16	ilomata	ilomata	PROPN
ijtc-738	204	17	international	international	ADJ
ijtc-738	204	18	journal	journal	NOUN
ijtc-738	204	19	of	of	ADP
ijtc-738	204	20	tax	tax	PROPN
ijtc-738	204	21	&	&	CCONJ
ijtc-738	204	22	accounting	accounting	PROPN
ijtc-738	204	23	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-738	204	24	australiacgt	australiacgt	PROPN
ijtc-738	204	25	capital	capital	NOUN
ijtc-738	204	26	gains	gain	NOUN
ijtc-738	204	27	tax	tax	NOUN
ijtc-738	204	28	provisions	provision	NOUN
ijtc-738	204	29	was	be	AUX
ijtc-738	204	30	effectively	effectively	ADV
ijtc-738	204	31	implemented	implement	VERB
ijtc-738	204	32	from	from	ADP
ijtc-738	204	33	20	20	NUM
ijtc-738	204	34	september	september	PROPN
ijtc-738	204	35	1985	1985	NUM
ijtc-738	204	36	and	and	CCONJ
ijtc-738	204	37	is	be	AUX
ijtc-738	204	38	legislated	legislate	VERB
ijtc-738	204	39	as	as	ADP
ijtc-738	204	40	part	part	NOUN
ijtc-738	204	41	of	of	ADP
ijtc-738	204	42	the	the	DET
ijtc-738	204	43	“	"	PUNCT
ijtc-738	204	44	australian	australian	ADJ
ijtc-738	204	45	income	income	NOUN
ijtc-738	204	46	tax	tax	NOUN
ijtc-738	204	47	assessment	assessment	NOUN
ijtc-738	204	48	act	act	NOUN
ijtc-738	204	49	1997	1997	NUM
ijtc-738	204	50	”	"	PUNCT
ijtc-738	204	51	.	.	PUNCT
ijtc-738	205	1	disposals	disposal	NOUN
ijtc-738	205	2	that	that	PRON
ijtc-738	205	3	trigger	trigger	NOUN
ijtc-738	205	4	cgt	cgt	PROPN
ijtc-738	205	5	include	include	VERB
ijtc-738	205	6	capital	capital	NOUN
ijtc-738	205	7	asset	asset	NOUN
ijtc-738	205	8	sales	sale	NOUN
ijtc-738	205	9	.	.	PUNCT
ijtc-738	206	1	all	all	DET
ijtc-738	206	2	taxable	taxable	ADJ
ijtc-738	206	3	capital	capital	NOUN
ijtc-738	206	4	gains	gain	NOUN
ijtc-738	206	5	are	be	AUX
ijtc-738	206	6	included	include	VERB
ijtc-738	206	7	in	in	ADP
ijtc-738	206	8	taxable	taxable	ADJ
ijtc-738	206	9	income	income	NOUN
ijtc-738	206	10	at	at	ADP
ijtc-738	206	11	a	a	DET
ijtc-738	206	12	rate	rate	NOUN
ijtc-738	206	13	of	of	ADP
ijtc-738	206	14	50	50	NUM
ijtc-738	206	15	%	%	NOUN
ijtc-738	206	16	,	,	PUNCT
ijtc-738	206	17	if	if	SCONJ
ijtc-738	206	18	owned	own	VERB
ijtc-738	206	19	for	for	ADP
ijtc-738	206	20	more	more	ADJ
ijtc-738	206	21	than	than	ADP
ijtc-738	206	22	twelve	twelve	NUM
ijtc-738	206	23	months	month	NOUN
ijtc-738	206	24	and	and	CCONJ
ijtc-738	206	25	fully	fully	ADV
ijtc-738	206	26	taxable	taxable	ADJ
ijtc-738	206	27	if	if	SCONJ
ijtc-738	206	28	owned	own	VERB
ijtc-738	206	29	for	for	ADP
ijtc-738	206	30	less	less	ADJ
ijtc-738	206	31	than	than	ADP
ijtc-738	206	32	twelve	twelve	NUM
ijtc-738	206	33	months	month	NOUN
ijtc-738	206	34	.	.	PUNCT
ijtc-738	207	1	capital	capital	NOUN
ijtc-738	207	2	losses	loss	NOUN
ijtc-738	207	3	are	be	AUX
ijtc-738	207	4	utilized	utilize	VERB
ijtc-738	207	5	against	against	ADP
ijtc-738	207	6	any	any	DET
ijtc-738	207	7	gains	gain	NOUN
ijtc-738	207	8	and	and	CCONJ
ijtc-738	207	9	any	any	DET
ijtc-738	207	10	remainder	remainder	NOUN
ijtc-738	207	11	is	be	AUX
ijtc-738	207	12	carried	carry	VERB
ijtc-738	207	13	forward	forward	ADV
ijtc-738	207	14	for	for	ADP
ijtc-738	207	15	offsetting	offset	VERB
ijtc-738	207	16	against	against	ADP
ijtc-738	207	17	any	any	DET
ijtc-738	207	18	future	future	ADJ
ijtc-738	207	19	capital	capital	NOUN
ijtc-738	207	20	gains	gain	NOUN
ijtc-738	207	21	.	.	PUNCT
ijtc-738	208	1	capital	capital	NOUN
ijtc-738	208	2	assets	asset	NOUN
ijtc-738	208	3	that	that	PRON
ijtc-738	208	4	are	be	AUX
ijtc-738	208	5	disposed	dispose	VERB
ijtc-738	208	6	by	by	ADP
ijtc-738	208	7	donation	donation	NOUN
ijtc-738	208	8	,	,	PUNCT
ijtc-738	208	9	attracts	attract	VERB
ijtc-738	208	10	no	no	DET
ijtc-738	208	11	cgt	cgt	NOUN
ijtc-738	208	12	as	as	SCONJ
ijtc-738	208	13	market	market	NOUN
ijtc-738	208	14	value	value	NOUN
ijtc-738	208	15	is	be	AUX
ijtc-738	208	16	used	use	VERB
ijtc-738	208	17	as	as	ADP
ijtc-738	208	18	both	both	DET
ijtc-738	208	19	base	base	NOUN
ijtc-738	208	20	cost	cost	NOUN
ijtc-738	208	21	and	and	CCONJ
ijtc-738	208	22	proceeds	proceed	NOUN
ijtc-738	208	23	.	.	PUNCT
ijtc-738	209	1	upon	upon	SCONJ
ijtc-738	209	2	death	death	NOUN
ijtc-738	209	3	,	,	PUNCT
ijtc-738	209	4	there	there	PRON
ijtc-738	209	5	is	be	VERB
ijtc-738	209	6	no	no	DET
ijtc-738	209	7	deemed	deemed	ADJ
ijtc-738	209	8	disposal	disposal	NOUN
ijtc-738	209	9	event	event	NOUN
ijtc-738	209	10	,	,	PUNCT
ijtc-738	209	11	and	and	CCONJ
ijtc-738	209	12	any	any	DET
ijtc-738	209	13	capital	capital	NOUN
ijtc-738	209	14	gain	gain	NOUN
ijtc-738	209	15	is	be	AUX
ijtc-738	209	16	deferred	defer	VERB
ijtc-738	209	17	to	to	ADP
ijtc-738	209	18	future	future	ADJ
ijtc-738	209	19	sales	sale	NOUN
ijtc-738	209	20	by	by	ADP
ijtc-738	209	21	the	the	DET
ijtc-738	209	22	legatee	legatee	NOUN
ijtc-738	209	23	,	,	PUNCT
ijtc-738	209	24	unless	unless	SCONJ
ijtc-738	209	25	the	the	DET
ijtc-738	209	26	legatee	legatee	NOUN
ijtc-738	209	27	is	be	AUX
ijtc-738	209	28	tax	tax	NOUN
ijtc-738	209	29	advantaged	advantaged	ADJ
ijtc-738	209	30	entity	entity	NOUN
ijtc-738	209	31	.	.	PUNCT
ijtc-738	210	1	namibia	namibia	PROPN
ijtc-738	210	2	–	–	PUNCT
ijtc-738	210	3	cgt	cgt	PROPN
ijtc-738	210	4	there	there	PRON
ijtc-738	210	5	is	be	VERB
ijtc-738	210	6	no	no	DET
ijtc-738	210	7	capital	capital	NOUN
ijtc-738	210	8	gains	gain	NOUN
ijtc-738	210	9	tax	tax	NOUN
ijtc-738	210	10	in	in	ADP
ijtc-738	210	11	this	this	DET
ijtc-738	210	12	countryneither	countryneither	NOUN
ijtc-738	210	13	on	on	ADP
ijtc-738	210	14	disposals	disposal	NOUN
ijtc-738	210	15	during	during	ADP
ijtc-738	210	16	a	a	DET
ijtc-738	210	17	lifetime	lifetime	NOUN
ijtc-738	210	18	nor	nor	CCONJ
ijtc-738	210	19	upon	upon	SCONJ
ijtc-738	210	20	death	death	NOUN
ijtc-738	210	21	.	.	PUNCT
ijtc-738	211	1	india	india	PROPN
ijtc-738	211	2	cgt	cgt	PROPN
ijtc-738	211	3	capital	capital	PROPN
ijtc-738	211	4	gains	gain	NOUN
ijtc-738	211	5	tax	tax	NOUN
ijtc-738	211	6	provisions	provision	NOUN
ijtc-738	211	7	was	be	AUX
ijtc-738	211	8	effectively	effectively	ADV
ijtc-738	211	9	implemented	implement	VERB
ijtc-738	211	10	from	from	ADP
ijtc-738	211	11	september	september	PROPN
ijtc-738	211	12	1981	1981	NUM
ijtc-738	211	13	and	and	CCONJ
ijtc-738	211	14	is	be	AUX
ijtc-738	211	15	legislated	legislate	VERB
ijtc-738	211	16	as	as	ADP
ijtc-738	211	17	part	part	NOUN
ijtc-738	211	18	of	of	ADP
ijtc-738	211	19	the	the	DET
ijtc-738	211	20	income	income	NOUN
ijtc-738	211	21	tax	tax	PROPN
ijtc-738	211	22	act	act	PROPN
ijtc-738	211	23	,	,	PUNCT
ijtc-738	211	24	1961	1961	NUM
ijtc-738	211	25	.	.	PUNCT
ijtc-738	212	1	the	the	DET
ijtc-738	212	2	capital	capital	NOUN
ijtc-738	212	3	gain	gain	VERB
ijtc-738	212	4	inclusion	inclusion	NOUN
ijtc-738	212	5	rate	rate	NOUN
ijtc-738	212	6	is	be	AUX
ijtc-738	212	7	dependent	dependent	ADJ
ijtc-738	212	8	on	on	ADP
ijtc-738	212	9	the	the	DET
ijtc-738	212	10	classification	classification	NOUN
ijtc-738	212	11	of	of	ADP
ijtc-738	212	12	the	the	DET
ijtc-738	212	13	capital	capital	NOUN
ijtc-738	212	14	asset	asset	NOUN
ijtc-738	212	15	as	as	ADP
ijtc-738	212	16	either	either	CCONJ
ijtc-738	212	17	long	long	ADJ
ijtc-738	212	18	or	or	CCONJ
ijtc-738	212	19	short	short	ADJ
ijtc-738	212	20	-	-	PUNCT
ijtc-738	212	21	term	term	NOUN
ijtc-738	212	22	.	.	PUNCT
ijtc-738	213	1	the	the	DET
ijtc-738	213	2	capital	capital	NOUN
ijtc-738	213	3	gains	gain	VERB
ijtc-738	213	4	inclusion	inclusion	NOUN
ijtc-738	213	5	rate	rate	NOUN
ijtc-738	213	6	on	on	ADP
ijtc-738	213	7	equity	equity	NOUN
ijtc-738	213	8	shares	share	NOUN
ijtc-738	213	9	vary	vary	VERB
ijtc-738	213	10	from	from	ADP
ijtc-738	213	11	10	10	NUM
ijtc-738	213	12	%	%	NOUN
ijtc-738	213	13	to	to	PART
ijtc-738	213	14	100	100	NUM
ijtc-738	213	15	%	%	NOUN
ijtc-738	213	16	depending	depend	VERB
ijtc-738	213	17	on	on	ADP
ijtc-738	213	18	the	the	DET
ijtc-738	213	19	classification	classification	NOUN
ijtc-738	213	20	.	.	PUNCT
ijtc-738	214	1	capital	capital	NOUN
ijtc-738	214	2	losses	loss	NOUN
ijtc-738	214	3	during	during	ADP
ijtc-738	214	4	a	a	DET
ijtc-738	214	5	year	year	NOUN
ijtc-738	214	6	of	of	ADP
ijtc-738	214	7	assessment	assessment	NOUN
ijtc-738	214	8	are	be	AUX
ijtc-738	214	9	utilized	utilize	VERB
ijtc-738	214	10	against	against	ADP
ijtc-738	214	11	any	any	DET
ijtc-738	214	12	capital	capital	NOUN
ijtc-738	214	13	gains	gain	NOUN
ijtc-738	214	14	and	and	CCONJ
ijtc-738	214	15	the	the	DET
ijtc-738	214	16	remainder	remainder	NOUN
ijtc-738	214	17	is	be	AUX
ijtc-738	214	18	carried	carry	VERB
ijtc-738	214	19	forward	forward	ADV
ijtc-738	214	20	for	for	ADP
ijtc-738	214	21	offsetting	offset	VERB
ijtc-738	214	22	against	against	ADP
ijtc-738	214	23	future	future	ADJ
ijtc-738	214	24	capital	capital	NOUN
ijtc-738	214	25	gains	gain	NOUN
ijtc-738	214	26	,	,	PUNCT
ijtc-738	214	27	but	but	CCONJ
ijtc-738	214	28	limited	limit	VERB
ijtc-738	214	29	to	to	ADP
ijtc-738	214	30	a	a	DET
ijtc-738	214	31	roll	roll	NOUN
ijtc-738	214	32	over	over	ADP
ijtc-738	214	33	timeframe	timeframe	NOUN
ijtc-738	214	34	of	of	ADP
ijtc-738	214	35	eight	eight	NUM
ijtc-738	214	36	years	year	NOUN
ijtc-738	214	37	.	.	PUNCT
ijtc-738	215	1	south	south	PROPN
ijtc-738	215	2	africa	africa	PROPN
ijtc-738	215	3	–	–	PUNCT
ijtc-738	215	4	donations	donation	VERB
ijtc-738	215	5	tax	tax	NOUN
ijtc-738	215	6	donations	donation	NOUN
ijtc-738	215	7	tax	tax	NOUN
ijtc-738	215	8	was	be	AUX
ijtc-738	215	9	legislated	legislate	VERB
ijtc-738	215	10	in	in	ADP
ijtc-738	215	11	the	the	DET
ijtc-738	215	12	ita	ita	NOUN
ijtc-738	215	13	through	through	ADP
ijtc-738	215	14	a	a	DET
ijtc-738	215	15	tax	tax	NOUN
ijtc-738	215	16	amendment	amendment	NOUN
ijtc-738	215	17	bill	bill	NOUN
ijtc-738	215	18	(	(	PUNCT
ijtc-738	215	19	basson	basson	PROPN
ijtc-738	215	20	,	,	PUNCT
ijtc-738	215	21	2015	2015	NUM
ijtc-738	215	22	)	)	PUNCT
ijtc-738	215	23	.	.	PUNCT
ijtc-738	216	1	a	a	DET
ijtc-738	216	2	donation	donation	NOUN
ijtc-738	216	3	is	be	AUX
ijtc-738	216	4	made	make	VERB
ijtc-738	216	5	when	when	SCONJ
ijtc-738	216	6	a	a	DET
ijtc-738	216	7	capital	capital	NOUN
ijtc-738	216	8	asset	asset	NOUN
ijtc-738	216	9	is	be	AUX
ijtc-738	216	10	gifted	gifted	ADJ
ijtc-738	216	11	at	at	ADP
ijtc-738	216	12	no	no	DET
ijtc-738	216	13	cost	cost	NOUN
ijtc-738	216	14	or	or	CCONJ
ijtc-738	216	15	for	for	ADP
ijtc-738	216	16	less	less	ADJ
ijtc-738	216	17	than	than	ADP
ijtc-738	216	18	market	market	NOUN
ijtc-738	216	19	value	value	NOUN
ijtc-738	216	20	(	(	PUNCT
ijtc-738	216	21	sec	sec	PROPN
ijtc-738	216	22	58(1	58(1	NUM
ijtc-738	216	23	)	)	PUNCT
ijtc-738	216	24	,	,	PUNCT
ijtc-738	216	25	ita	ita	PROPN
ijtc-738	216	26	)	)	PUNCT
ijtc-738	216	27	.	.	PUNCT
ijtc-738	217	1	donations	donation	NOUN
ijtc-738	217	2	tax	tax	NOUN
ijtc-738	217	3	is	be	AUX
ijtc-738	217	4	charged	charge	VERB
ijtc-738	217	5	at	at	ADP
ijtc-738	217	6	25	25	NUM
ijtc-738	217	7	%	%	NOUN
ijtc-738	217	8	on	on	ADP
ijtc-738	217	9	donated	donate	VERB
ijtc-738	217	10	values	value	NOUN
ijtc-738	217	11	exceeding	exceed	VERB
ijtc-738	217	12	r30	r30	NOUN
ijtc-738	217	13	million	million	NUM
ijtc-738	217	14	and	and	CCONJ
ijtc-738	217	15	20	20	NUM
ijtc-738	217	16	%	%	NOUN
ijtc-738	217	17	if	if	SCONJ
ijtc-738	217	18	the	the	DET
ijtc-738	217	19	value	value	NOUN
ijtc-738	217	20	is	be	AUX
ijtc-738	217	21	less	less	ADJ
ijtc-738	217	22	than	than	ADP
ijtc-738	217	23	r30	r30	PROPN
ijtc-738	217	24	million	million	NUM
ijtc-738	217	25	.	.	PUNCT
ijtc-738	218	1	deceased	deceased	ADJ
ijtc-738	218	2	estates	estate	NOUN
ijtc-738	218	3	are	be	AUX
ijtc-738	218	4	exempt	exempt	ADJ
ijtc-738	218	5	from	from	ADP
ijtc-738	218	6	donations	donation	NOUN
ijtc-738	218	7	tax	tax	NOUN
ijtc-738	218	8	if	if	SCONJ
ijtc-738	218	9	capital	capital	NOUN
ijtc-738	218	10	asset	asset	NOUN
ijtc-738	218	11	donations	donation	NOUN
ijtc-738	218	12	are	be	AUX
ijtc-738	218	13	made	make	VERB
ijtc-738	218	14	in	in	ADP
ijtc-738	218	15	terms	term	NOUN
ijtc-738	218	16	of	of	ADP
ijtc-738	218	17	a	a	DET
ijtc-738	218	18	valid	valid	ADJ
ijtc-738	218	19	will	will	NOUN
ijtc-738	218	20	(	(	PUNCT
ijtc-738	218	21	sec	sec	PROPN
ijtc-738	218	22	56(1)(c	56(1)(c	NUM
ijtc-738	218	23	)	)	PUNCT
ijtc-738	218	24	&	&	CCONJ
ijtc-738	218	25	(	(	PUNCT
ijtc-738	218	26	d	d	PROPN
ijtc-738	218	27	)	)	PUNCT
ijtc-738	218	28	;	;	PUNCT
ijtc-738	218	29	ita	ita	PROPN
ijtc-738	218	30	)	)	PUNCT
ijtc-738	218	31	.	.	PUNCT
ijtc-738	219	1	australia	australia	PROPN
ijtc-738	219	2	–	–	PUNCT
ijtc-738	219	3	donations	donation	NOUN
ijtc-738	219	4	tax	tax	NOUN
ijtc-738	219	5	none	none	NOUN
ijtc-738	219	6	.	.	PUNCT
ijtc-738	220	1	namibia	namibia	PROPN
ijtc-738	220	2	–	–	PUNCT
ijtc-738	220	3	donations	donation	NOUN
ijtc-738	220	4	tax	tax	NOUN
ijtc-738	220	5	none	none	NOUN
ijtc-738	220	6	.	.	PUNCT
ijtc-738	221	1	india	india	PROPN
ijtc-738	221	2	–	–	PUNCT
ijtc-738	221	3	donations	donation	VERB
ijtc-738	221	4	tax	tax	NOUN
ijtc-738	221	5	none	none	NOUN
ijtc-738	221	6	.	.	PUNCT
ijtc-738	222	1	south	south	PROPN
ijtc-738	222	2	africa	africa	PROPN
ijtc-738	222	3	–	–	PUNCT
ijtc-738	222	4	estate	estate	NOUN
ijtc-738	222	5	duty	duty	NOUN
ijtc-738	222	6	this	this	DET
ijtc-738	222	7	tax	tax	NOUN
ijtc-738	222	8	was	be	AUX
ijtc-738	222	9	legislated	legislate	VERB
ijtc-738	222	10	in	in	ADP
ijtc-738	222	11	1955	1955	NUM
ijtc-738	222	12	.	.	PUNCT
ijtc-738	223	1	estate	estate	NOUN
ijtc-738	223	2	duty	duty	NOUN
ijtc-738	223	3	of	of	ADP
ijtc-738	223	4	20	20	NUM
ijtc-738	223	5	%	%	NOUN
ijtc-738	223	6	is	be	AUX
ijtc-738	223	7	charged	charge	VERB
ijtc-738	223	8	on	on	ADP
ijtc-738	223	9	the	the	DET
ijtc-738	223	10	dutiable	dutiable	ADJ
ijtc-738	223	11	amount	amount	NOUN
ijtc-738	223	12	of	of	ADP
ijtc-738	223	13	an	an	DET
ijtc-738	223	14	estate	estate	NOUN
ijtc-738	223	15	up	up	ADP
ijtc-738	223	16	to	to	ADP
ijtc-738	223	17	the	the	DET
ijtc-738	223	18	value	value	NOUN
ijtc-738	223	19	of	of	ADP
ijtc-738	223	20	r30	r30	NOUN
ijtc-738	223	21	million	million	NUM
ijtc-738	223	22	and	and	CCONJ
ijtc-738	223	23	25	25	NUM
ijtc-738	223	24	%	%	NOUN
ijtc-738	223	25	on	on	ADP
ijtc-738	223	26	the	the	DET
ijtc-738	223	27	value	value	NOUN
ijtc-738	223	28	above	above	ADP
ijtc-738	223	29	r30	r30	PROPN
ijtc-738	223	30	million	million	NUM
ijtc-738	223	31	(	(	PUNCT
ijtc-738	223	32	sars	sar	NOUN
ijtc-738	223	33	,	,	PUNCT
ijtc-738	223	34	2022c	2022c	NUM
ijtc-738	223	35	)	)	PUNCT
ijtc-738	223	36	.	.	PUNCT
ijtc-738	224	1	australia	australia	PROPN
ijtc-738	224	2	–	–	PUNCT
ijtc-738	224	3	estate	estate	NOUN
ijtc-738	224	4	duty	duty	NOUN
ijtc-738	224	5	this	this	DET
ijtc-738	224	6	country	country	NOUN
ijtc-738	224	7	does	do	AUX
ijtc-738	224	8	not	not	PART
ijtc-738	224	9	tax	tax	VERB
ijtc-738	224	10	individual	individual	NOUN
ijtc-738	224	11	’s	’s	PART
ijtc-738	224	12	estates	estate	NOUN
ijtc-738	224	13	when	when	SCONJ
ijtc-738	224	14	they	they	PRON
ijtc-738	224	15	are	be	AUX
ijtc-738	224	16	deceased	deceased	ADJ
ijtc-738	224	17	.	.	PUNCT
ijtc-738	225	1	namibiaestate	namibiaestate	PROPN
ijtc-738	225	2	duty	duty	PROPN
ijtc-738	225	3	this	this	DET
ijtc-738	225	4	country	country	NOUN
ijtc-738	225	5	does	do	AUX
ijtc-738	225	6	not	not	PART
ijtc-738	225	7	tax	tax	VERB
ijtc-738	225	8	individual	individual	NOUN
ijtc-738	225	9	’s	’s	PART
ijtc-738	225	10	estates	estate	NOUN
ijtc-738	225	11	when	when	SCONJ
ijtc-738	225	12	they	they	PRON
ijtc-738	225	13	are	be	AUX
ijtc-738	225	14	deceased	deceased	ADJ
ijtc-738	225	15	.	.	PUNCT
ijtc-738	226	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-738	226	2	wealth	wealth	NOUN
ijtc-738	226	3	taxes	taxis	NOUN
ijtc-738	226	4	on	on	ADP
ijtc-738	226	5	individuals	individual	NOUN
ijtc-738	226	6	:	:	PUNCT
ijtc-738	226	7	an	an	DET
ijtc-738	226	8	international	international	ADJ
ijtc-738	226	9	comparative	comparative	ADJ
ijtc-738	226	10	study	study	NOUN
ijtc-738	226	11	abrahams	abraham	NOUN
ijtc-738	226	12	and	and	CCONJ
ijtc-738	226	13	bosman	bosman	NOUN
ijtc-738	226	14	354	354	NUM
ijtc-738	226	15	|	|	ADV
ijtc-738	226	16	ilomata	ilomata	PROPN
ijtc-738	226	17	international	international	ADJ
ijtc-738	226	18	journal	journal	NOUN
ijtc-738	226	19	of	of	ADP
ijtc-738	226	20	tax	tax	PROPN
ijtc-738	226	21	&	&	CCONJ
ijtc-738	226	22	accounting	accounting	PROPN
ijtc-738	226	23	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-738	226	24	india	india	PROPN
ijtc-738	226	25	–	–	PUNCT
ijtc-738	226	26	estate	estate	NOUN
ijtc-738	226	27	duty	duty	NOUN
ijtc-738	226	28	this	this	DET
ijtc-738	226	29	country	country	NOUN
ijtc-738	226	30	abolished	abolish	VERB
ijtc-738	226	31	estate	estate	NOUN
ijtc-738	226	32	duty	duty	NOUN
ijtc-738	226	33	law	law	NOUN
ijtc-738	226	34	.	.	PUNCT
ijtc-738	227	1	south	south	PROPN
ijtc-738	227	2	africa	africa	PROPN
ijtc-738	227	3	–	–	PUNCT
ijtc-738	227	4	transfer	transfer	NOUN
ijtc-738	227	5	duty	duty	NOUN
ijtc-738	227	6	this	this	PRON
ijtc-738	227	7	is	be	AUX
ijtc-738	227	8	a	a	DET
ijtc-738	227	9	form	form	NOUN
ijtc-738	227	10	of	of	ADP
ijtc-738	227	11	indirect	indirect	ADJ
ijtc-738	227	12	tax	tax	NOUN
ijtc-738	227	13	that	that	PRON
ijtc-738	227	14	is	be	AUX
ijtc-738	227	15	charged	charge	VERB
ijtc-738	227	16	when	when	SCONJ
ijtc-738	227	17	immovable	immovable	ADJ
ijtc-738	227	18	property	property	NOUN
ijtc-738	227	19	is	be	AUX
ijtc-738	227	20	purchased	purchase	VERB
ijtc-738	227	21	.	.	PUNCT
ijtc-738	228	1	it	it	PRON
ijtc-738	228	2	forms	form	VERB
ijtc-738	228	3	part	part	NOUN
ijtc-738	228	4	of	of	ADP
ijtc-738	228	5	the	the	DET
ijtc-738	228	6	property	property	NOUN
ijtc-738	228	7	acquisition	acquisition	NOUN
ijtc-738	228	8	cost	cost	NOUN
ijtc-738	228	9	and	and	CCONJ
ijtc-738	228	10	the	the	DET
ijtc-738	228	11	purchaser	purchaser	NOUN
ijtc-738	228	12	has	have	VERB
ijtc-738	228	13	to	to	PART
ijtc-738	228	14	pay	pay	VERB
ijtc-738	228	15	it	it	PRON
ijtc-738	228	16	.	.	PUNCT
ijtc-738	229	1	australia	australia	PROPN
ijtc-738	229	2	–	–	PUNCT
ijtc-738	229	3	stamp	stamp	NOUN
ijtc-738	229	4	duty	duty	NOUN
ijtc-738	229	5	stamp	stamp	NOUN
ijtc-738	229	6	duty	duty	NOUN
ijtc-738	229	7	can	can	AUX
ijtc-738	229	8	be	be	AUX
ijtc-738	229	9	levied	levy	VERB
ijtc-738	229	10	up	up	ADP
ijtc-738	229	11	to	to	PART
ijtc-738	229	12	5.75	5.75	NUM
ijtc-738	229	13	%	%	NOUN
ijtc-738	229	14	of	of	ADP
ijtc-738	229	15	the	the	DET
ijtc-738	229	16	property	property	NOUN
ijtc-738	229	17	value	value	NOUN
ijtc-738	229	18	and	and	CCONJ
ijtc-738	229	19	has	have	VERB
ijtc-738	229	20	to	to	PART
ijtc-738	229	21	be	be	AUX
ijtc-738	229	22	paid	pay	VERB
ijtc-738	229	23	by	by	ADP
ijtc-738	229	24	the	the	DET
ijtc-738	229	25	acquirer	acquirer	NOUN
ijtc-738	229	26	.	.	PUNCT
ijtc-738	230	1	namibia	namibia	PROPN
ijtc-738	230	2	–	–	PUNCT
ijtc-738	230	3	transfer	transfer	NOUN
ijtc-738	230	4	duty	duty	NOUN
ijtc-738	230	5	transfer	transfer	NOUN
ijtc-738	230	6	duty	duty	NOUN
ijtc-738	230	7	rates	rate	NOUN
ijtc-738	230	8	vary	vary	VERB
ijtc-738	230	9	based	base	VERB
ijtc-738	230	10	on	on	ADP
ijtc-738	230	11	a	a	DET
ijtc-738	230	12	sliding	slide	VERB
ijtc-738	230	13	scale	scale	NOUN
ijtc-738	230	14	,	,	PUNCT
ijtc-738	230	15	has	have	VERB
ijtc-738	230	16	to	to	PART
ijtc-738	230	17	be	be	AUX
ijtc-738	230	18	paid	pay	VERB
ijtc-738	230	19	by	by	ADP
ijtc-738	230	20	the	the	DET
ijtc-738	230	21	acquirer	acquirer	NOUN
ijtc-738	230	22	and	and	CCONJ
ijtc-738	230	23	is	be	AUX
ijtc-738	230	24	included	include	VERB
ijtc-738	230	25	in	in	ADP
ijtc-738	230	26	the	the	DET
ijtc-738	230	27	cost	cost	NOUN
ijtc-738	230	28	of	of	ADP
ijtc-738	230	29	the	the	DET
ijtc-738	230	30	immovable	immovable	ADJ
ijtc-738	230	31	asset	asset	NOUN
ijtc-738	230	32	.	.	PUNCT
ijtc-738	231	1	india	india	PROPN
ijtc-738	231	2	–	–	PUNCT
ijtc-738	231	3	stamp	stamp	NOUN
ijtc-738	231	4	duty	duty	NOUN
ijtc-738	231	5	stamp	stamp	NOUN
ijtc-738	231	6	duty	duty	NOUN
ijtc-738	231	7	ranges	range	VERB
ijtc-738	231	8	from	from	ADP
ijtc-738	231	9	5	5	NUM
ijtc-738	231	10	%	%	NOUN
ijtc-738	231	11	to	to	PART
ijtc-738	231	12	8	8	NUM
ijtc-738	231	13	%	%	NOUN
ijtc-738	231	14	of	of	ADP
ijtc-738	231	15	the	the	DET
ijtc-738	231	16	property	property	NOUN
ijtc-738	231	17	value	value	NOUN
ijtc-738	231	18	and	and	CCONJ
ijtc-738	231	19	has	have	VERB
ijtc-738	231	20	to	to	PART
ijtc-738	231	21	be	be	AUX
ijtc-738	231	22	paid	pay	VERB
ijtc-738	231	23	by	by	ADP
ijtc-738	231	24	the	the	DET
ijtc-738	231	25	acquirer	acquirer	NOUN
ijtc-738	231	26	.	.	PUNCT
ijtc-738	232	1	south	south	PROPN
ijtc-738	232	2	africa	africa	PROPN
ijtc-738	232	3	–	–	PUNCT
ijtc-738	232	4	securities	security	NOUN
ijtc-738	232	5	transfer	transfer	NOUN
ijtc-738	232	6	tax	tax	NOUN
ijtc-738	232	7	stt	stt	NOUN
ijtc-738	232	8	of	of	ADP
ijtc-738	232	9	0.25	0.25	NUM
ijtc-738	232	10	%	%	NOUN
ijtc-738	232	11	is	be	AUX
ijtc-738	232	12	raised	raise	VERB
ijtc-738	232	13	on	on	ADP
ijtc-738	232	14	the	the	DET
ijtc-738	232	15	value	value	NOUN
ijtc-738	232	16	of	of	ADP
ijtc-738	232	17	share	share	NOUN
ijtc-738	232	18	purchases	purchase	NOUN
ijtc-738	232	19	.	.	PUNCT
ijtc-738	233	1	this	this	DET
ijtc-738	233	2	tax	tax	NOUN
ijtc-738	233	3	is	be	AUX
ijtc-738	233	4	included	include	VERB
ijtc-738	233	5	in	in	ADP
ijtc-738	233	6	the	the	DET
ijtc-738	233	7	cost	cost	NOUN
ijtc-738	233	8	of	of	ADP
ijtc-738	233	9	the	the	DET
ijtc-738	233	10	securities	security	NOUN
ijtc-738	233	11	and	and	CCONJ
ijtc-738	233	12	the	the	DET
ijtc-738	233	13	acquirer	acquirer	NOUN
ijtc-738	233	14	is	be	AUX
ijtc-738	233	15	liable	liable	ADJ
ijtc-738	233	16	for	for	ADP
ijtc-738	233	17	payment	payment	NOUN
ijtc-738	233	18	.	.	PUNCT
ijtc-738	234	1	australia	australia	PROPN
ijtc-738	234	2	–	–	PUNCT
ijtc-738	234	3	securities	security	NOUN
ijtc-738	234	4	transfer	transfer	NOUN
ijtc-738	234	5	tax	tax	NOUN
ijtc-738	234	6	this	this	DET
ijtc-738	234	7	country	country	NOUN
ijtc-738	234	8	levies	levy	VERB
ijtc-738	234	9	stamp	stamp	VERB
ijtc-738	234	10	duty	duty	NOUN
ijtc-738	234	11	on	on	ADP
ijtc-738	234	12	security	security	NOUN
ijtc-738	234	13	transfers	transfer	NOUN
ijtc-738	234	14	.	.	PUNCT
ijtc-738	235	1	stamp	stamp	NOUN
ijtc-738	235	2	duty	duty	NOUN
ijtc-738	235	3	is	be	AUX
ijtc-738	235	4	discussed	discuss	VERB
ijtc-738	235	5	above	above	ADV
ijtc-738	235	6	.	.	PUNCT
ijtc-738	236	1	namibia	namibia	PROPN
ijtc-738	236	2	–	–	PUNCT
ijtc-738	236	3	securities	security	NOUN
ijtc-738	236	4	transfer	transfer	NOUN
ijtc-738	236	5	tax	tax	NOUN
ijtc-738	236	6	this	this	DET
ijtc-738	236	7	country	country	NOUN
ijtc-738	236	8	levies	levy	VERB
ijtc-738	236	9	stamp	stamp	VERB
ijtc-738	236	10	duty	duty	NOUN
ijtc-738	236	11	on	on	ADP
ijtc-738	236	12	security	security	NOUN
ijtc-738	236	13	transfers	transfer	NOUN
ijtc-738	236	14	.	.	PUNCT
ijtc-738	237	1	stamp	stamp	NOUN
ijtc-738	237	2	duty	duty	NOUN
ijtc-738	237	3	is	be	AUX
ijtc-738	237	4	discussed	discuss	VERB
ijtc-738	237	5	above	above	ADV
ijtc-738	237	6	.	.	PUNCT
ijtc-738	238	1	india	india	PROPN
ijtc-738	238	2	–	–	PUNCT
ijtc-738	238	3	securities	security	NOUN
ijtc-738	238	4	transfer	transfer	NOUN
ijtc-738	238	5	tax	tax	NOUN
ijtc-738	238	6	this	this	DET
ijtc-738	238	7	tax	tax	NOUN
ijtc-738	238	8	is	be	AUX
ijtc-738	238	9	governed	govern	VERB
ijtc-738	238	10	by	by	ADP
ijtc-738	238	11	the	the	DET
ijtc-738	238	12	stt	stt	PROPN
ijtc-738	238	13	rules	rule	NOUN
ijtc-738	238	14	in	in	ADP
ijtc-738	238	15	india	india	PROPN
ijtc-738	238	16	and	and	CCONJ
ijtc-738	238	17	vary	vary	VERB
ijtc-738	238	18	from	from	ADP
ijtc-738	238	19	0.001	0.001	NUM
ijtc-738	238	20	%	%	NOUN
ijtc-738	238	21	to	to	PART
ijtc-738	238	22	0.2	0.2	NUM
ijtc-738	238	23	%	%	NOUN
ijtc-738	238	24	.	.	PUNCT
ijtc-738	239	1	the	the	DET
ijtc-738	239	2	charge	charge	NOUN
ijtc-738	239	3	is	be	AUX
ijtc-738	239	4	also	also	ADV
ijtc-738	239	5	based	base	VERB
ijtc-738	239	6	on	on	ADP
ijtc-738	239	7	the	the	DET
ijtc-738	239	8	market	market	NOUN
ijtc-738	239	9	value	value	NOUN
ijtc-738	239	10	of	of	ADP
ijtc-738	239	11	the	the	DET
ijtc-738	239	12	sold	sell	VERB
ijtc-738	239	13	shares	share	NOUN
ijtc-738	239	14	and	and	CCONJ
ijtc-738	239	15	a	a	DET
ijtc-738	239	16	contract	contract	NOUN
ijtc-738	239	17	determines	determine	VERB
ijtc-738	239	18	whether	whether	SCONJ
ijtc-738	239	19	the	the	DET
ijtc-738	239	20	buyer	buyer	NOUN
ijtc-738	239	21	or	or	CCONJ
ijtc-738	239	22	seller	seller	NOUN
ijtc-738	239	23	is	be	AUX
ijtc-738	239	24	responsible	responsible	ADJ
ijtc-738	239	25	for	for	ADP
ijtc-738	239	26	payment	payment	NOUN
ijtc-738	239	27	.	.	PUNCT
ijtc-738	240	1	table	table	NOUN
ijtc-738	240	2	9	9	NUM
ijtc-738	240	3	.	.	PUNCT
ijtc-738	241	1	findings	finding	NOUN
ijtc-738	241	2	summarised	summarise	VERB
ijtc-738	241	3	by	by	ADP
ijtc-738	241	4	country	country	NOUN
ijtc-738	241	5	wealth	wealth	NOUN
ijtc-738	241	6	tax	tax	NOUN
ijtc-738	241	7	investigated	investigate	VERB
ijtc-738	241	8	developed	develop	VERB
ijtc-738	241	9	nation	nation	NOUN
ijtc-738	241	10	developing	develop	VERB
ijtc-738	241	11	nation	nation	NOUN
ijtc-738	241	12	australia	australia	PROPN
ijtc-738	241	13	namibia	namibia	PROPN
ijtc-738	241	14	india	india	PROPN
ijtc-738	241	15	south	south	PROPN
ijtc-738	241	16	africa	africa	PROPN
ijtc-738	241	17	estate	estate	PROPN
ijtc-738	241	18	duty	duty	NOUN
ijtc-738	241	19	none	none	NOUN
ijtc-738	241	20	none	none	NOUN
ijtc-738	241	21	none	none	NOUN
ijtc-738	241	22	√	√	NUM
ijtc-738	241	23	transfer	transfer	NOUN
ijtc-738	241	24	duty	duty	NOUN
ijtc-738	241	25	none	none	NOUN
ijtc-738	241	26	√	√	ADP
ijtc-738	241	27	none	none	NOUN
ijtc-738	241	28	√	√	NUM
ijtc-738	241	29	securities	security	NOUN
ijtc-738	241	30	tt	tt	VERB
ijtc-738	241	31	none	none	NOUN
ijtc-738	241	32	none	none	NOUN
ijtc-738	241	33	√	√	ADP
ijtc-738	241	34	√	√	ADV
ijtc-738	241	35	cgt	cgt	ADP
ijtc-738	241	36	√	√	PUNCT
ijtc-738	241	37	none	none	NOUN
ijtc-738	241	38	√	√	NUM
ijtc-738	241	39	√	√	NUM
ijtc-738	242	1	donations	donation	NOUN
ijtc-738	243	1	tax	tax	NOUN
ijtc-738	243	2	none	none	NOUN
ijtc-738	244	1	none	none	NOUN
ijtc-738	244	2	none	none	NOUN
ijtc-738	244	3	√	√	ADP
ijtc-738	244	4	stamp	stamp	NOUN
ijtc-738	244	5	duty	duty	NOUN
ijtc-738	244	6	√	√	PROPN
ijtc-738	244	7	√	√	NUM
ijtc-738	244	8	√	√	NUM
ijtc-738	244	9	none	none	NOUN
ijtc-738	244	10	source	source	NOUN
ijtc-738	244	11	:	:	PUNCT
ijtc-738	244	12	compiled	compile	VERB
ijtc-738	244	13	by	by	ADP
ijtc-738	244	14	author	author	NOUN
ijtc-738	244	15	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-738	244	16	wealth	wealth	NOUN
ijtc-738	244	17	taxes	taxis	NOUN
ijtc-738	244	18	on	on	ADP
ijtc-738	244	19	individuals	individual	NOUN
ijtc-738	244	20	:	:	PUNCT
ijtc-738	244	21	an	an	DET
ijtc-738	244	22	international	international	ADJ
ijtc-738	244	23	comparative	comparative	ADJ
ijtc-738	244	24	study	study	NOUN
ijtc-738	244	25	abrahams	abraham	NOUN
ijtc-738	244	26	and	and	CCONJ
ijtc-738	244	27	bosman	bosman	NOUN
ijtc-738	244	28	355	355	NUM
ijtc-738	244	29	|	|	ADV
ijtc-738	244	30	ilomata	ilomata	PROPN
ijtc-738	244	31	international	international	ADJ
ijtc-738	244	32	journal	journal	NOUN
ijtc-738	244	33	of	of	ADP
ijtc-738	244	34	tax	tax	PROPN
ijtc-738	244	35	&	&	CCONJ
ijtc-738	244	36	accounting	accounting	PROPN
ijtc-738	244	37	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-738	244	38	conclusion	conclusion	NOUN
ijtc-738	244	39	the	the	DET
ijtc-738	244	40	study	study	NOUN
ijtc-738	244	41	found	find	VERB
ijtc-738	244	42	similarities	similarity	NOUN
ijtc-738	244	43	for	for	ADP
ijtc-738	244	44	cgt	cgt	PROPN
ijtc-738	244	45	between	between	ADP
ijtc-738	244	46	south	south	PROPN
ijtc-738	244	47	africa	africa	PROPN
ijtc-738	244	48	,	,	PUNCT
ijtc-738	244	49	australia	australia	PROPN
ijtc-738	244	50	and	and	CCONJ
ijtc-738	244	51	india	india	PROPN
ijtc-738	244	52	.	.	PUNCT
ijtc-738	245	1	these	these	DET
ijtc-738	245	2	three	three	NUM
ijtc-738	245	3	countries	country	NOUN
ijtc-738	245	4	charge	charge	VERB
ijtc-738	245	5	cgt	cgt	PROPN
ijtc-738	245	6	when	when	SCONJ
ijtc-738	245	7	capital	capital	NOUN
ijtc-738	245	8	assets	asset	NOUN
ijtc-738	245	9	are	be	AUX
ijtc-738	245	10	sold	sell	VERB
ijtc-738	245	11	at	at	ADP
ijtc-738	245	12	varying	vary	VERB
ijtc-738	245	13	inclusive	inclusive	ADJ
ijtc-738	245	14	rates	rate	NOUN
ijtc-738	245	15	.	.	PUNCT
ijtc-738	246	1	the	the	DET
ijtc-738	246	2	treatment	treatment	NOUN
ijtc-738	246	3	of	of	ADP
ijtc-738	246	4	assets	asset	NOUN
ijtc-738	246	5	upon	upon	SCONJ
ijtc-738	246	6	the	the	DET
ijtc-738	246	7	death	death	NOUN
ijtc-738	246	8	of	of	ADP
ijtc-738	246	9	an	an	DET
ijtc-738	246	10	individual	individual	NOUN
ijtc-738	246	11	is	be	AUX
ijtc-738	246	12	different	different	ADJ
ijtc-738	246	13	as	as	SCONJ
ijtc-738	246	14	south	south	PROPN
ijtc-738	246	15	africa	africa	PROPN
ijtc-738	246	16	appears	appear	VERB
ijtc-738	246	17	to	to	PART
ijtc-738	246	18	be	be	AUX
ijtc-738	246	19	the	the	DET
ijtc-738	246	20	only	only	ADJ
ijtc-738	246	21	country	country	NOUN
ijtc-738	246	22	of	of	ADP
ijtc-738	246	23	the	the	DET
ijtc-738	246	24	three	three	NUM
ijtc-738	246	25	,	,	PUNCT
ijtc-738	246	26	that	that	PRON
ijtc-738	246	27	taxes	tax	VERB
ijtc-738	246	28	the	the	DET
ijtc-738	246	29	deceased	deceased	ADJ
ijtc-738	246	30	estate	estate	NOUN
ijtc-738	246	31	of	of	ADP
ijtc-738	246	32	an	an	DET
ijtc-738	246	33	individual	individual	NOUN
ijtc-738	246	34	,	,	PUNCT
ijtc-738	246	35	due	due	ADP
ijtc-738	246	36	to	to	ADP
ijtc-738	246	37	the	the	DET
ijtc-738	246	38	legislation	legislation	NOUN
ijtc-738	246	39	of	of	ADP
ijtc-738	246	40	a	a	DET
ijtc-738	246	41	deemed	deem	VERB
ijtc-738	246	42	disposal	disposal	NOUN
ijtc-738	246	43	upon	upon	SCONJ
ijtc-738	246	44	death	death	NOUN
ijtc-738	246	45	.	.	PUNCT
ijtc-738	247	1	regarding	regard	VERB
ijtc-738	247	2	transfer	transfer	NOUN
ijtc-738	247	3	duty	duty	NOUN
ijtc-738	247	4	and	and	CCONJ
ijtc-738	247	5	securities	security	NOUN
ijtc-738	247	6	transfer	transfer	NOUN
ijtc-738	247	7	tax	tax	NOUN
ijtc-738	247	8	,	,	PUNCT
ijtc-738	247	9	the	the	DET
ijtc-738	247	10	study	study	NOUN
ijtc-738	247	11	found	find	VERB
ijtc-738	247	12	that	that	SCONJ
ijtc-738	247	13	all	all	DET
ijtc-738	247	14	four	four	NUM
ijtc-738	247	15	countries	country	NOUN
ijtc-738	247	16	have	have	VERB
ijtc-738	247	17	a	a	DET
ijtc-738	247	18	form	form	NOUN
ijtc-738	247	19	of	of	ADP
ijtc-738	247	20	this	this	DET
ijtc-738	247	21	tax	tax	NOUN
ijtc-738	247	22	,	,	PUNCT
ijtc-738	247	23	some	some	PRON
ijtc-738	247	24	in	in	ADP
ijtc-738	247	25	the	the	DET
ijtc-738	247	26	form	form	NOUN
ijtc-738	247	27	of	of	ADP
ijtc-738	247	28	stamp	stamp	NOUN
ijtc-738	247	29	duty	duty	NOUN
ijtc-738	247	30	.	.	PUNCT
ijtc-738	248	1	the	the	DET
ijtc-738	248	2	rate	rate	NOUN
ijtc-738	248	3	to	to	PART
ijtc-738	248	4	determine	determine	VERB
ijtc-738	248	5	these	these	DET
ijtc-738	248	6	taxes	taxis	NOUN
ijtc-738	248	7	varies	vary	VERB
ijtc-738	248	8	but	but	CCONJ
ijtc-738	248	9	is	be	AUX
ijtc-738	248	10	based	base	VERB
ijtc-738	248	11	on	on	ADP
ijtc-738	248	12	the	the	DET
ijtc-738	248	13	property	property	NOUN
ijtc-738	248	14	or	or	CCONJ
ijtc-738	248	15	share	share	NOUN
ijtc-738	248	16	value	value	NOUN
ijtc-738	248	17	and	and	CCONJ
ijtc-738	248	18	mostly	mostly	ADV
ijtc-738	248	19	paid	pay	VERB
ijtc-738	248	20	by	by	ADP
ijtc-738	248	21	the	the	DET
ijtc-738	248	22	purchaser	purchaser	NOUN
ijtc-738	248	23	.	.	PUNCT
ijtc-738	249	1	the	the	DET
ijtc-738	249	2	study	study	NOUN
ijtc-738	249	3	found	find	VERB
ijtc-738	249	4	that	that	SCONJ
ijtc-738	249	5	south	south	PROPN
ijtc-738	249	6	africa	africa	PROPN
ijtc-738	249	7	is	be	AUX
ijtc-738	249	8	the	the	DET
ijtc-738	249	9	only	only	ADJ
ijtc-738	249	10	country	country	NOUN
ijtc-738	249	11	,	,	PUNCT
ijtc-738	249	12	out	out	ADP
ijtc-738	249	13	of	of	ADP
ijtc-738	249	14	the	the	DET
ijtc-738	249	15	selected	select	VERB
ijtc-738	249	16	countries	country	NOUN
ijtc-738	249	17	,	,	PUNCT
ijtc-738	249	18	that	that	PRON
ijtc-738	249	19	charges	charge	VERB
ijtc-738	249	20	taxes	taxis	NOUN
ijtc-738	249	21	when	when	SCONJ
ijtc-738	249	22	an	an	DET
ijtc-738	249	23	individual	individual	NOUN
ijtc-738	249	24	is	be	AUX
ijtc-738	249	25	deceased	decease	VERB
ijtc-738	249	26	(	(	PUNCT
ijtc-738	249	27	estate	estate	NOUN
ijtc-738	249	28	duty	duty	NOUN
ijtc-738	249	29	)	)	PUNCT
ijtc-738	249	30	and	and	CCONJ
ijtc-738	249	31	when	when	SCONJ
ijtc-738	249	32	individuals	individual	NOUN
ijtc-738	249	33	give	give	VERB
ijtc-738	249	34	gifts	gift	NOUN
ijtc-738	249	35	or	or	CCONJ
ijtc-738	249	36	make	make	VERB
ijtc-738	249	37	donations	donation	NOUN
ijtc-738	249	38	(	(	PUNCT
ijtc-738	249	39	donations	donation	NOUN
ijtc-738	249	40	tax	tax	NOUN
ijtc-738	249	41	)	)	PUNCT
ijtc-738	249	42	.	.	PUNCT
ijtc-738	250	1	india	india	PROPN
ijtc-738	250	2	and	and	CCONJ
ijtc-738	250	3	australia	australia	PROPN
ijtc-738	250	4	abolished	abolish	VERB
ijtc-738	250	5	their	their	PRON
ijtc-738	250	6	version	version	NOUN
ijtc-738	250	7	of	of	ADP
ijtc-738	250	8	these	these	DET
ijtc-738	250	9	taxes	taxis	NOUN
ijtc-738	250	10	,	,	PUNCT
ijtc-738	250	11	due	due	ADP
ijtc-738	250	12	to	to	ADP
ijtc-738	250	13	the	the	DET
ijtc-738	250	14	administrative	administrative	ADJ
ijtc-738	250	15	burden	burden	NOUN
ijtc-738	250	16	and	and	CCONJ
ijtc-738	250	17	high	high	ADJ
ijtc-738	250	18	compliance	compliance	NOUN
ijtc-738	250	19	cost	cost	NOUN
ijtc-738	250	20	associated	associate	VERB
ijtc-738	250	21	with	with	ADP
ijtc-738	250	22	it	it	PRON
ijtc-738	250	23	.	.	PUNCT
ijtc-738	251	1	the	the	DET
ijtc-738	251	2	study	study	NOUN
ijtc-738	251	3	notes	note	VERB
ijtc-738	251	4	that	that	SCONJ
ijtc-738	251	5	the	the	DET
ijtc-738	251	6	introduction	introduction	NOUN
ijtc-738	251	7	of	of	ADP
ijtc-738	251	8	cgt	cgt	PROPN
ijtc-738	251	9	in	in	ADP
ijtc-738	251	10	both	both	DET
ijtc-738	251	11	india	india	PROPN
ijtc-738	251	12	and	and	CCONJ
ijtc-738	251	13	australia	australia	PROPN
ijtc-738	251	14	coincides	coincide	VERB
ijtc-738	251	15	with	with	ADP
ijtc-738	251	16	the	the	DET
ijtc-738	251	17	timeframe	timeframe	NOUN
ijtc-738	251	18	that	that	PRON
ijtc-738	251	19	they	they	PRON
ijtc-738	251	20	abolished	abolish	VERB
ijtc-738	251	21	donations	donation	NOUN
ijtc-738	251	22	and	and	CCONJ
ijtc-738	251	23	estate	estate	NOUN
ijtc-738	251	24	taxes	taxis	NOUN
ijtc-738	251	25	.	.	PUNCT
ijtc-738	252	1	the	the	DET
ijtc-738	252	2	namibian	namibian	ADJ
ijtc-738	252	3	tax	tax	NOUN
ijtc-738	252	4	system	system	NOUN
ijtc-738	252	5	addresses	address	VERB
ijtc-738	252	6	income	income	NOUN
ijtc-738	252	7	redistribution	redistribution	NOUN
ijtc-738	252	8	by	by	ADP
ijtc-738	252	9	making	make	VERB
ijtc-738	252	10	budget	budget	NOUN
ijtc-738	252	11	allowances	allowance	NOUN
ijtc-738	252	12	and	and	CCONJ
ijtc-738	252	13	not	not	PART
ijtc-738	252	14	from	from	ADP
ijtc-738	252	15	taxation	taxation	NOUN
ijtc-738	252	16	revenue	revenue	NOUN
ijtc-738	252	17	.	.	PUNCT
ijtc-738	253	1	this	this	PRON
ijtc-738	253	2	is	be	AUX
ijtc-738	253	3	evident	evident	ADJ
ijtc-738	253	4	from	from	ADP
ijtc-738	253	5	the	the	DET
ijtc-738	253	6	findings	finding	NOUN
ijtc-738	253	7	indicating	indicate	VERB
ijtc-738	253	8	the	the	DET
ijtc-738	253	9	absence	absence	NOUN
ijtc-738	253	10	of	of	ADP
ijtc-738	253	11	cgt	cgt	PROPN
ijtc-738	253	12	,	,	PUNCT
ijtc-738	253	13	donations	donation	NOUN
ijtc-738	253	14	tax	tax	NOUN
ijtc-738	253	15	and	and	CCONJ
ijtc-738	253	16	death	death	NOUN
ijtc-738	253	17	taxes	taxis	NOUN
ijtc-738	253	18	and	and	CCONJ
ijtc-738	253	19	is	be	AUX
ijtc-738	253	20	also	also	ADV
ijtc-738	253	21	attributable	attributable	ADJ
ijtc-738	253	22	to	to	ADP
ijtc-738	253	23	the	the	DET
ijtc-738	253	24	fact	fact	NOUN
ijtc-738	253	25	that	that	SCONJ
ijtc-738	253	26	the	the	DET
ijtc-738	253	27	namibian	namibian	ADJ
ijtc-738	253	28	wealth	wealth	NOUN
ijtc-738	253	29	disparity	disparity	NOUN
ijtc-738	253	30	is	be	AUX
ijtc-738	253	31	less	less	ADV
ijtc-738	253	32	severe	severe	ADJ
ijtc-738	253	33	than	than	ADP
ijtc-738	253	34	in	in	ADP
ijtc-738	253	35	south	south	PROPN
ijtc-738	253	36	africa	africa	PROPN
ijtc-738	253	37	.	.	PUNCT
ijtc-738	254	1	analyses	analysis	NOUN
ijtc-738	254	2	of	of	ADP
ijtc-738	254	3	the	the	DET
ijtc-738	254	4	namibian	namibian	ADJ
ijtc-738	254	5	tax	tax	NOUN
ijtc-738	254	6	system	system	NOUN
ijtc-738	254	7	indicates	indicate	VERB
ijtc-738	254	8	that	that	SCONJ
ijtc-738	254	9	market	market	NOUN
ijtc-738	254	10	value	value	NOUN
ijtc-738	254	11	increases	increase	NOUN
ijtc-738	254	12	or	or	CCONJ
ijtc-738	254	13	growth	growth	NOUN
ijtc-738	254	14	in	in	ADP
ijtc-738	254	15	asset	asset	NOUN
ijtc-738	254	16	capital	capital	NOUN
ijtc-738	254	17	values	value	NOUN
ijtc-738	254	18	are	be	AUX
ijtc-738	254	19	not	not	PART
ijtc-738	254	20	taxed	tax	VERB
ijtc-738	254	21	in	in	ADP
ijtc-738	254	22	namibia	namibia	PROPN
ijtc-738	254	23	.	.	PUNCT
ijtc-738	255	1	this	this	PRON
ijtc-738	255	2	could	could	AUX
ijtc-738	255	3	potentially	potentially	ADV
ijtc-738	255	4	influence	influence	VERB
ijtc-738	255	5	and	and	CCONJ
ijtc-738	255	6	motivate	motivate	VERB
ijtc-738	255	7	residents	resident	NOUN
ijtc-738	255	8	to	to	PART
ijtc-738	255	9	invest	invest	VERB
ijtc-738	255	10	more	more	ADV
ijtc-738	255	11	in	in	ADP
ijtc-738	255	12	capital	capital	NOUN
ijtc-738	255	13	assets	asset	NOUN
ijtc-738	255	14	.	.	PUNCT
ijtc-738	256	1	the	the	DET
ijtc-738	256	2	study	study	NOUN
ijtc-738	256	3	found	find	VERB
ijtc-738	256	4	that	that	SCONJ
ijtc-738	256	5	in	in	ADP
ijtc-738	256	6	comparison	comparison	NOUN
ijtc-738	256	7	to	to	ADP
ijtc-738	256	8	the	the	DET
ijtc-738	256	9	selected	select	VERB
ijtc-738	256	10	countries	country	NOUN
ijtc-738	256	11	,	,	PUNCT
ijtc-738	256	12	south	south	ADJ
ijtc-738	256	13	african	african	ADJ
ijtc-738	256	14	tax	tax	NOUN
ijtc-738	256	15	legislation	legislation	NOUN
ijtc-738	256	16	has	have	VERB
ijtc-738	256	17	more	more	ADJ
ijtc-738	256	18	avenues	avenue	NOUN
ijtc-738	256	19	that	that	PRON
ijtc-738	256	20	tax	tax	VERB
ijtc-738	256	21	the	the	DET
ijtc-738	256	22	market	market	NOUN
ijtc-738	256	23	value	value	NOUN
ijtc-738	256	24	increases	increase	NOUN
ijtc-738	256	25	of	of	ADP
ijtc-738	256	26	capital	capital	NOUN
ijtc-738	256	27	assets	asset	NOUN
ijtc-738	256	28	disposed	dispose	VERB
ijtc-738	256	29	of	of	ADP
ijtc-738	256	30	by	by	ADP
ijtc-738	256	31	their	their	PRON
ijtc-738	256	32	residents	resident	NOUN
ijtc-738	256	33	.	.	PUNCT
ijtc-738	257	1	these	these	DET
ijtc-738	257	2	taxes	taxis	NOUN
ijtc-738	257	3	can	can	AUX
ijtc-738	257	4	potentially	potentially	ADV
ijtc-738	257	5	have	have	VERB
ijtc-738	257	6	a	a	DET
ijtc-738	257	7	significant	significant	ADJ
ijtc-738	257	8	impact	impact	NOUN
ijtc-738	257	9	on	on	ADP
ijtc-738	257	10	the	the	DET
ijtc-738	257	11	wealth	wealth	NOUN
ijtc-738	257	12	of	of	ADP
ijtc-738	257	13	individuals	individual	NOUN
ijtc-738	257	14	and	and	CCONJ
ijtc-738	257	15	may	may	AUX
ijtc-738	257	16	influence	influence	VERB
ijtc-738	257	17	their	their	PRON
ijtc-738	257	18	investment	investment	NOUN
ijtc-738	257	19	decisions	decision	NOUN
ijtc-738	257	20	in	in	ADP
ijtc-738	257	21	this	this	DET
ijtc-738	257	22	country	country	NOUN
ijtc-738	257	23	.	.	PUNCT
ijtc-738	258	1	further	further	ADJ
ijtc-738	258	2	studies	study	NOUN
ijtc-738	258	3	on	on	ADP
ijtc-738	258	4	the	the	DET
ijtc-738	258	5	impact	impact	NOUN
ijtc-738	258	6	of	of	ADP
ijtc-738	258	7	double	double	ADJ
ijtc-738	258	8	taxation	taxation	NOUN
ijtc-738	258	9	are	be	AUX
ijtc-738	258	10	recommended	recommend	VERB
ijtc-738	258	11	.	.	PUNCT
ijtc-738	259	1	reference	reference	NOUN
ijtc-738	259	2	arendse	arendse	PROPN
ijtc-738	259	3	,	,	PUNCT
ijtc-738	259	4	j.	j.	PROPN
ijtc-738	259	5	,	,	PUNCT
ijtc-738	259	6	&	&	CCONJ
ijtc-738	259	7	stack	stack	PROPN
ijtc-738	259	8	,	,	PUNCT
ijtc-738	259	9	l.	l.	PROPN
ijtc-738	259	10	(	(	PUNCT
ijtc-738	259	11	2018	2018	NUM
ijtc-738	259	12	)	)	PUNCT
ijtc-738	259	13	.	.	PUNCT
ijtc-738	260	1	investigating	investigate	VERB
ijtc-738	260	2	a	a	DET
ijtc-738	260	3	new	new	ADJ
ijtc-738	260	4	wealth	wealth	NOUN
ijtc-738	260	5	tax	tax	NOUN
ijtc-738	260	6	in	in	ADP
ijtc-738	260	7	south	south	PROPN
ijtc-738	260	8	africa	africa	PROPN
ijtc-738	260	9	:	:	PUNCT
ijtc-738	260	10	lessons	lesson	NOUN
ijtc-738	260	11	from	from	ADP
ijtc-738	260	12	international	international	ADJ
ijtc-738	260	13	experience	experience	NOUN
ijtc-738	260	14	.	.	PUNCT
ijtc-738	261	1	journal	journal	NOUN
ijtc-738	261	2	of	of	ADP
ijtc-738	261	3	economic	economic	ADJ
ijtc-738	261	4	and	and	CCONJ
ijtc-738	261	5	financial	financial	ADJ
ijtc-738	261	6	sciences	science	NOUN
ijtc-738	261	7	,	,	PUNCT
ijtc-738	261	8	11(1	11(1	NUM
ijtc-738	261	9	)	)	PUNCT
ijtc-738	261	10	,	,	PUNCT
ijtc-738	261	11	175	175	NUM
ijtc-738	261	12	.	.	PUNCT
ijtc-738	262	1	basson	basson	PROPN
ijtc-738	262	2	,	,	PUNCT
ijtc-738	262	3	c.	c.	PROPN
ijtc-738	262	4	p.	p.	PROPN
ijtc-738	262	5	(	(	PUNCT
ijtc-738	262	6	2015	2015	NUM
ijtc-738	262	7	)	)	PUNCT
ijtc-738	262	8	.	.	PUNCT
ijtc-738	263	1	the	the	DET
ijtc-738	263	2	implications	implication	NOUN
ijtc-738	263	3	of	of	ADP
ijtc-738	263	4	wealth	wealth	NOUN
ijtc-738	263	5	transfer	transfer	NOUN
ijtc-738	263	6	taxation	taxation	NOUN
ijtc-738	263	7	in	in	ADP
ijtc-738	263	8	the	the	DET
ijtc-738	263	9	absence	absence	NOUN
ijtc-738	263	10	of	of	ADP
ijtc-738	263	11	estate	estate	NOUN
ijtc-738	263	12	duty	duty	NOUN
ijtc-738	263	13	(	(	PUNCT
ijtc-738	263	14	master	master	NOUN
ijtc-738	263	15	’s	’s	PART
ijtc-738	263	16	thesis	thesis	NOUN
ijtc-738	263	17	.	.	PUNCT
ijtc-738	264	1	the	the	DET
ijtc-738	264	2	university	university	PROPN
ijtc-738	264	3	of	of	ADP
ijtc-738	264	4	cape	cape	PROPN
ijtc-738	264	5	town	town	NOUN
ijtc-738	264	6	.	.	PUNCT
ijtc-738	265	1	https://open.uct.ac.za/bitstream/item/16569/thesis_com_2015_bsschr009thesis.pdf?sequence=1	https://open.uct.ac.za/bitstream/item/16569/thesis_com_2015_bsschr009thesis.pdf?sequence=1	PROPN
ijtc-738	265	2	batra	batra	PROPN
ijtc-738	265	3	,	,	PUNCT
ijtc-738	265	4	k.	k.	PROPN
ijtc-738	265	5	(	(	PUNCT
ijtc-738	265	6	2015	2015	NUM
ijtc-738	265	7	)	)	PUNCT
ijtc-738	265	8	.	.	PUNCT
ijtc-738	266	1	chartered	charter	VERB
ijtc-738	266	2	club	club	PROPN
ijtc-738	266	3	.	.	PUNCT
ijtc-738	267	1	wealth	wealth	NOUN
ijtc-738	267	2	tax	tax	NOUN
ijtc-738	267	3	in	in	ADP
ijtc-738	267	4	india	india	PROPN
ijtc-738	267	5	abolished	abolish	VERB
ijtc-738	267	6	&	&	CCONJ
ijtc-738	267	7	removed	remove	VERB
ijtc-738	267	8	.	.	PUNCT
ijtc-738	268	1	budget	budget	NOUN
ijtc-738	268	2	.	.	PUNCT
ijtc-738	269	1	https://www.charteredclub.com/wealth-tax/	https://www.charteredclub.com/wealth-tax/	NOUN
ijtc-738	269	2	bird	bird	NOUN
ijtc-738	269	3	-	-	PUNCT
ijtc-738	269	4	pollan	pollan	PROPN
ijtc-738	269	5	,	,	PUNCT
ijtc-738	269	6	j.	j.	PROPN
ijtc-738	269	7	e.	e.	PROPN
ijtc-738	269	8	(	(	PUNCT
ijtc-738	269	9	2016	2016	NUM
ijtc-738	269	10	)	)	PUNCT
ijtc-738	269	11	.	.	PUNCT
ijtc-738	270	1	taxation	taxation	NOUN
ijtc-738	270	2	of	of	ADP
ijtc-738	270	3	wealth	wealth	NOUN
ijtc-738	270	4	transfers	transfer	NOUN
ijtc-738	270	5	:	:	PUNCT
ijtc-738	270	6	a	a	DET
ijtc-738	270	7	philosophical	philosophical	ADJ
ijtc-738	270	8	analysis	analysis	NOUN
ijtc-738	270	9	(	(	PUNCT
ijtc-738	270	10	doctoral	doctoral	ADJ
ijtc-738	270	11	dissertation	dissertation	NOUN
ijtc-738	270	12	)	)	PUNCT
ijtc-738	270	13	.	.	PUNCT
ijtc-738	271	1	available	available	ADJ
ijtc-738	271	2	from	from	ADP
ijtc-738	271	3	proquest	proquest	PROPN
ijtc-738	271	4	dissertations	dissertation	NOUN
ijtc-738	271	5	and	and	CCONJ
ijtc-738	271	6	theses	thesis	NOUN
ijtc-738	271	7	database	database	NOUN
ijtc-738	271	8	.	.	PUNCT
ijtc-738	272	1	proquest	proquest	PROPN
ijtc-738	272	2	,	,	PUNCT
ijtc-738	272	3	103082232	103082232	NUM
ijtc-738	272	4	)	)	PUNCT
ijtc-738	272	5	.	.	PUNCT
ijtc-738	273	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-738	273	2	wealth	wealth	NOUN
ijtc-738	273	3	taxes	taxis	NOUN
ijtc-738	273	4	on	on	ADP
ijtc-738	273	5	individuals	individual	NOUN
ijtc-738	273	6	:	:	PUNCT
ijtc-738	273	7	an	an	DET
ijtc-738	273	8	international	international	ADJ
ijtc-738	273	9	comparative	comparative	ADJ
ijtc-738	273	10	study	study	NOUN
ijtc-738	273	11	abrahams	abraham	NOUN
ijtc-738	273	12	and	and	CCONJ
ijtc-738	273	13	bosman	bosman	NOUN
ijtc-738	273	14	356	356	NUM
ijtc-738	273	15	|	|	CCONJ
ijtc-738	273	16	ilomata	ilomata	PROPN
ijtc-738	273	17	international	international	ADJ
ijtc-738	273	18	journal	journal	NOUN
ijtc-738	273	19	of	of	ADP
ijtc-738	273	20	tax	tax	PROPN
ijtc-738	273	21	&	&	CCONJ
ijtc-738	273	22	accounting	accounting	PROPN
ijtc-738	273	23	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-738	273	24	bosman	bosman	NOUN
ijtc-738	273	25	,	,	PUNCT
ijtc-738	273	26	s.	s.	PROPN
ijtc-738	273	27	(	(	PUNCT
ijtc-738	273	28	2020	2020	NUM
ijtc-738	273	29	)	)	PUNCT
ijtc-738	273	30	.	.	PUNCT
ijtc-738	274	1	an	an	DET
ijtc-738	274	2	analysis	analysis	NOUN
ijtc-738	274	3	of	of	ADP
ijtc-738	274	4	wealth	wealth	NOUN
ijtc-738	274	5	taxes	taxis	NOUN
ijtc-738	274	6	applicable	applicable	ADJ
ijtc-738	274	7	to	to	ADP
ijtc-738	274	8	the	the	DET
ijtc-738	274	9	transfer	transfer	NOUN
ijtc-738	274	10	of	of	ADP
ijtc-738	274	11	capital	capital	NOUN
ijtc-738	274	12	assets	asset	NOUN
ijtc-738	274	13	by	by	ADP
ijtc-738	274	14	an	an	DET
ijtc-738	274	15	individual	individual	NOUN
ijtc-738	274	16	in	in	ADP
ijtc-738	274	17	south	south	PROPN
ijtc-738	274	18	africa	africa	PROPN
ijtc-738	274	19	.	.	PUNCT
ijtc-738	275	1	north	north	NOUN
ijtc-738	275	2	-	-	PUNCT
ijtc-738	275	3	west	west	PROPN
ijtc-738	275	4	university	university	PROPN
ijtc-738	275	5	.	.	PUNCT
ijtc-738	276	1	potchefstroom	potchefstroom	PROPN
ijtc-738	276	2	.	.	PUNCT
ijtc-738	277	1	cronje	cronje	PROPN
ijtc-738	277	2	,	,	PUNCT
ijtc-738	277	3	&	&	CCONJ
ijtc-738	277	4	co.	co.	PROPN
ijtc-738	277	5	(	(	PUNCT
ijtc-738	277	6	2019	2019	NUM
ijtc-738	277	7	)	)	PUNCT
ijtc-738	277	8	.	.	PUNCT
ijtc-738	278	1	wills	will	NOUN
ijtc-738	278	2	and	and	CCONJ
ijtc-738	278	3	estates	estate	NOUN
ijtc-738	278	4	.	.	PUNCT
ijtc-738	279	1	http://www.cronjelaw.com/wills	http://www.cronjelaw.com/wills	PROPN
ijtc-738	279	2	dutta	dutta	PROPN
ijtc-738	279	3	,	,	PUNCT
ijtc-738	279	4	d.	d.	PROPN
ijtc-738	279	5	,	,	PUNCT
ijtc-738	279	6	&	&	CCONJ
ijtc-738	279	7	malhotra	malhotra	PROPN
ijtc-738	279	8	,	,	PUNCT
ijtc-738	279	9	h.	h.	PROPN
ijtc-738	279	10	(	(	PUNCT
ijtc-738	279	11	2018	2018	NUM
ijtc-738	279	12	)	)	PUNCT
ijtc-738	279	13	.	.	PUNCT
ijtc-738	280	1	india	india	PROPN
ijtc-738	280	2	:	:	PUNCT
ijtc-738	280	3	estate	estate	NOUN
ijtc-738	280	4	duty	duty	PROPN
ijtc-738	280	5	act	act	NOUN
ijtc-738	280	6	–	–	PUNCT
ijtc-738	280	7	a	a	DET
ijtc-738	280	8	critical	critical	ADJ
ijtc-738	280	9	analysis	analysis	NOUN
ijtc-738	280	10	of	of	ADP
ijtc-738	280	11	the	the	DET
ijtc-738	280	12	journey	journey	NOUN
ijtc-738	280	13	so	so	ADV
ijtc-738	280	14	far	far	ADV
ijtc-738	280	15	.	.	PUNCT
ijtc-738	281	1	http://www.mondaq.com/india/x/708128/inheritance+tax/estate+duty+act+a+critica	http://www.mondaq.com/india/x/708128/inheritance+tax/estate+duty+act+a+critica	PROPN
ijtc-738	281	2	l+analysis+of+the+journey+so+far	l+analysis+of+the+journey+so+far	ADV
ijtc-738	281	3	franzsen	franzsen	PROPN
ijtc-738	281	4	,	,	PUNCT
ijtc-738	281	5	r.	r.	PROPN
ijtc-738	281	6	,	,	PUNCT
ijtc-738	281	7	&	&	CCONJ
ijtc-738	281	8	mcclusky	mcclusky	PROPN
ijtc-738	281	9	,	,	PUNCT
ijtc-738	281	10	w.	w.	PROPN
ijtc-738	281	11	(	(	PUNCT
ijtc-738	281	12	2017	2017	NUM
ijtc-738	281	13	)	)	PUNCT
ijtc-738	281	14	.	.	PUNCT
ijtc-738	282	1	property	property	NOUN
ijtc-738	282	2	tax	tax	NOUN
ijtc-738	282	3	in	in	ADP
ijtc-738	282	4	africa	africa	PROPN
ijtc-738	282	5	.	.	PUNCT
ijtc-738	283	1	https://www.researchgate.net/profile/naramonkam/publication/344257478_property_taxation_in_senegal_legislation_and_practic	https://www.researchgate.net/profile/naramonkam/publication/344257478_property_taxation_in_senegal_legislation_and_practic	PROPN
ijtc-738	283	2	e	e	NOUN
ijtc-738	283	3	/	/	SYM
ijtc-738	283	4	links/5f611fb1299bf1d43c0732f2	links/5f611fb1299bf1d43c0732f2	PROPN
ijtc-738	283	5	/	/	SYM
ijtc-738	283	6	property	property	NOUN
ijtc-738	283	7	-	-	PUNCT
ijtc-738	283	8	taxation	taxation	NOUN
ijtc-738	283	9	-	-	PUNCT
ijtc-738	283	10	in	in	ADP
ijtc-738	283	11	-	-	PUNCT
ijtc-738	283	12	senegal	senegal	ADJ
ijtc-738	283	13	-	-	PUNCT
ijtc-738	283	14	legislation	legislation	NOUN
ijtc-738	283	15	-	-	PUNCT
ijtc-738	283	16	andpractice.pdf	andpractice.pdf	X
ijtc-738	283	17	halog	halog	NOUN
ijtc-738	283	18	,	,	PUNCT
ijtc-738	283	19	a.	a.	NOUN
ijtc-738	283	20	,	,	PUNCT
ijtc-738	283	21	&	&	CCONJ
ijtc-738	283	22	anieke	anieke	PROPN
ijtc-738	283	23	,	,	PUNCT
ijtc-738	283	24	s.	s.	PROPN
ijtc-738	283	25	(	(	PUNCT
ijtc-738	283	26	2021	2021	NUM
ijtc-738	283	27	)	)	PUNCT
ijtc-738	283	28	.	.	PUNCT
ijtc-738	284	1	a	a	DET
ijtc-738	284	2	review	review	NOUN
ijtc-738	284	3	of	of	ADP
ijtc-738	284	4	circular	circular	ADJ
ijtc-738	284	5	economy	economy	NOUN
ijtc-738	284	6	studies	study	NOUN
ijtc-738	284	7	in	in	ADP
ijtc-738	284	8	developed	develop	VERB
ijtc-738	284	9	countries	country	NOUN
ijtc-738	284	10	and	and	CCONJ
ijtc-738	284	11	its	its	PRON
ijtc-738	284	12	potential	potential	ADJ
ijtc-738	284	13	adoption	adoption	NOUN
ijtc-738	284	14	in	in	ADP
ijtc-738	284	15	developing	develop	VERB
ijtc-738	284	16	countries	country	NOUN
ijtc-738	284	17	.	.	PUNCT
ijtc-738	285	1	circular	circular	ADJ
ijtc-738	285	2	economy	economy	NOUN
ijtc-738	285	3	and	and	CCONJ
ijtc-738	285	4	sustainability	sustainability	NOUN
ijtc-738	285	5	,	,	PUNCT
ijtc-738	285	6	1	1	NUM
ijtc-738	285	7	,	,	PUNCT
ijtc-738	285	8	209–230	209–230	NUM
ijtc-738	285	9	.	.	PUNCT
ijtc-738	286	1	https://doi.org/10.1007/s43615-021-00017-0	https://doi.org/10.1007/s43615-021-00017-0	NUM
ijtc-738	286	2	.	.	PUNCT
ijtc-738	287	1	kahneman	kahneman	PROPN
ijtc-738	287	2	,	,	PUNCT
ijtc-738	287	3	d.	d.	PROPN
ijtc-738	287	4	,	,	PUNCT
ijtc-738	287	5	&	&	CCONJ
ijtc-738	287	6	tversky	tversky	PROPN
ijtc-738	287	7	,	,	PUNCT
ijtc-738	287	8	a.	a.	NOUN
ijtc-738	287	9	(	(	PUNCT
ijtc-738	287	10	1974	1974	NUM
ijtc-738	287	11	)	)	PUNCT
ijtc-738	287	12	.	.	PUNCT
ijtc-738	288	1	judgment	judgment	NOUN
ijtc-738	288	2	under	under	ADP
ijtc-738	288	3	uncertainty	uncertainty	NOUN
ijtc-738	288	4	:	:	PUNCT
ijtc-738	288	5	heuristics	heuristic	NOUN
ijtc-738	288	6	and	and	CCONJ
ijtc-738	288	7	biases	bias	NOUN
ijtc-738	288	8	,	,	PUNCT
ijtc-738	288	9	science	science	NOUN
ijtc-738	288	10	.	.	PUNCT
ijtc-738	289	1	vol.185	vol.185	PROPN
ijtc-738	289	2	,	,	PUNCT
ijtc-738	289	3	4157	4157	NUM
ijtc-738	289	4	,	,	PUNCT
ijtc-738	289	5	1124	1124	NUM
ijtc-738	289	6	–	–	PUNCT
ijtc-738	289	7	1131	1131	NUM
ijtc-738	289	8	.	.	PUNCT
ijtc-738	290	1	kamiru	kamiru	PROPN
ijtc-738	290	2	,	,	PUNCT
ijtc-738	290	3	j.	j.	PROPN
ijtc-738	290	4	g.	g.	PROPN
ijtc-738	290	5	(	(	PUNCT
ijtc-738	290	6	2005	2005	NUM
ijtc-738	290	7	)	)	PUNCT
ijtc-738	290	8	.	.	PUNCT
ijtc-738	291	1	tax	tax	NOUN
ijtc-738	291	2	policy	policy	NOUN
ijtc-738	291	3	,	,	PUNCT
ijtc-738	291	4	corporate	corporate	ADJ
ijtc-738	291	5	savings	saving	NOUN
ijtc-738	291	6	,	,	PUNCT
ijtc-738	291	7	investment	investment	NOUN
ijtc-738	291	8	behaviour	behaviour	NOUN
ijtc-738	291	9	,	,	PUNCT
ijtc-738	291	10	and	and	CCONJ
ijtc-738	291	11	economic	economic	ADJ
ijtc-738	291	12	growth	growth	NOUN
ijtc-738	291	13	:	:	PUNCT
ijtc-738	291	14	the	the	DET
ijtc-738	291	15	kenya	kenya	PROPN
ijtc-738	291	16	experience	experience	NOUN
ijtc-738	291	17	.	.	PUNCT
ijtc-738	292	1	k.m.p.g	k.m.p.g	PROPN
ijtc-738	292	2	.	.	PUNCT
ijtc-738	293	1	(	(	PUNCT
ijtc-738	293	2	2022	2022	NUM
ijtc-738	293	3	)	)	PUNCT
ijtc-738	293	4	.	.	PUNCT
ijtc-738	294	1	namibia	namibia	PROPN
ijtc-738	294	2	tax	tax	PROPN
ijtc-738	294	3	budget	budget	NOUN
ijtc-738	294	4	guide	guide	NOUN
ijtc-738	294	5	.	.	PUNCT
ijtc-738	295	1	https://kpmg.com/na/en/home/insights/2022/03/kpmg-namibia-tax-budget-guide-20222023.html	https://kpmg.com/na/en/home/insights/2022/03/kpmg-namibia-tax-budget-guide-20222023.html	PROPN
ijtc-738	295	2	kostiainen	kostiainen	PROPN
ijtc-738	295	3	,	,	PUNCT
ijtc-738	295	4	e.	e.	PROPN
ijtc-738	295	5	(	(	PUNCT
ijtc-738	295	6	2018	2018	NUM
ijtc-738	295	7	)	)	PUNCT
ijtc-738	295	8	.	.	PUNCT
ijtc-738	296	1	taxation	taxation	NOUN
ijtc-738	296	2	and	and	CCONJ
ijtc-738	296	3	legitimacy	legitimacy	NOUN
ijtc-738	296	4	 	 	SPACE
ijtc-738	296	5	:	:	PUNCT
ijtc-738	296	6	namibia	namibia	PROPN
ijtc-738	296	7	in	in	ADP
ijtc-738	296	8	focus	focus	NOUN
ijtc-738	296	9	(	(	PUNCT
ijtc-738	296	10	master	master	NOUN
ijtc-738	296	11	‘s	‘s	PART
ijtc-738	296	12	dissertation	dissertation	NOUN
ijtc-738	296	13	.	.	PUNCT
ijtc-738	297	1	the	the	DET
ijtc-738	297	2	university	university	PROPN
ijtc-738	297	3	of	of	ADP
ijtc-738	297	4	helsinki	helsinki	PROPN
ijtc-738	297	5	.	.	PUNCT
ijtc-738	298	1	https://helda.helsinki.fi/handle/10138/236857	https://helda.helsinki.fi/handle/10138/236857	PROPN
ijtc-738	298	2	k.p.m.g	k.p.m.g	PROPN
ijtc-738	298	3	.	.	PROPN
ijtc-738	298	4	(	(	PUNCT
ijtc-738	298	5	2019	2019	NUM
ijtc-738	298	6	)	)	PUNCT
ijtc-738	298	7	.	.	PUNCT
ijtc-738	299	1	india	india	PROPN
ijtc-738	299	2	income	income	PROPN
ijtc-738	299	3	tax	tax	NOUN
ijtc-738	299	4	.	.	PUNCT
ijtc-738	300	1	https://home.kpmg/xx/en/home/insights/2011/12/indiaincome-tax.html	https://home.kpmg/xx/en/home/insights/2011/12/indiaincome-tax.html	PROPN
ijtc-738	300	2	le	le	X
ijtc-738	300	3	grange	grange	PROPN
ijtc-738	300	4	,	,	PUNCT
ijtc-738	300	5	a.	a.	PROPN
ijtc-738	300	6	j.	j.	PROPN
ijtc-738	300	7	(	(	PUNCT
ijtc-738	300	8	2013	2013	NUM
ijtc-738	300	9	)	)	PUNCT
ijtc-738	300	10	.	.	PUNCT
ijtc-738	301	1	an	an	DET
ijtc-738	301	2	analysis	analysis	NOUN
ijtc-738	301	3	of	of	ADP
ijtc-738	301	4	the	the	DET
ijtc-738	301	5	transfer	transfer	NOUN
ijtc-738	301	6	duty	duty	NOUN
ijtc-738	301	7	implications	implication	NOUN
ijtc-738	301	8	on	on	ADP
ijtc-738	301	9	the	the	DET
ijtc-738	301	10	‘	'	PUNCT
ijtc-738	301	11	sale	sale	NOUN
ijtc-738	301	12	’	'	PUNCT
ijtc-738	301	13	of	of	ADP
ijtc-738	301	14	a	a	DET
ijtc-738	301	15	trust	trust	NOUN
ijtc-738	301	16	.	.	PUNCT
ijtc-738	302	1	loubser	loubser	NOUN
ijtc-738	302	2	,	,	PUNCT
ijtc-738	302	3	m.	m.	NOUN
ijtc-738	302	4	(	(	PUNCT
ijtc-738	302	5	2016	2016	NUM
ijtc-738	302	6	)	)	PUNCT
ijtc-738	302	7	.	.	PUNCT
ijtc-738	303	1	a	a	DET
ijtc-738	303	2	case	case	NOUN
ijtc-738	303	3	study	study	NOUN
ijtc-738	303	4	analysis	analysis	NOUN
ijtc-738	303	5	of	of	ADP
ijtc-738	303	6	the	the	DET
ijtc-738	303	7	impact	impact	NOUN
ijtc-738	303	8	of	of	ADP
ijtc-738	303	9	the	the	DET
ijtc-738	303	10	davis	davis	PROPN
ijtc-738	303	11	tax	tax	PROPN
ijtc-738	303	12	committee	committee	PROPN
ijtc-738	303	13	’s	’s	PART
ijtc-738	303	14	first	first	ADJ
ijtc-738	303	15	interim	interim	ADJ
ijtc-738	303	16	report	report	NOUN
ijtc-738	303	17	on	on	ADP
ijtc-738	303	18	estate	estate	NOUN
ijtc-738	303	19	duty	duty	NOUN
ijtc-738	303	20	on	on	ADP
ijtc-738	303	21	certain	certain	ADJ
ijtc-738	303	22	trust	trust	NOUN
ijtc-738	303	23	and	and	CCONJ
ijtc-738	303	24	estate	estate	NOUN
ijtc-738	303	25	planning	planning	NOUN
ijtc-738	303	26	structures	structure	NOUN
ijtc-738	303	27	used	use	VERB
ijtc-738	303	28	by	by	ADP
ijtc-738	303	29	south	south	ADJ
ijtc-738	303	30	african	african	ADJ
ijtc-738	303	31	residents	resident	NOUN
ijtc-738	303	32	(	(	PUNCT
ijtc-738	303	33	master	master	NOUN
ijtc-738	303	34	’s	’s	PART
ijtc-738	303	35	thesis	thesis	NOUN
ijtc-738	303	36	.	.	PUNCT
ijtc-738	304	1	university	university	NOUN
ijtc-738	304	2	of	of	ADP
ijtc-738	304	3	witwatersrand	witwatersrand	NOUN
ijtc-738	304	4	.	.	PUNCT
ijtc-738	305	1	http://wiredspace.wits.ac.za/handle/10539/22220	http://wiredspace.wits.ac.za/handle/10539/22220	X
ijtc-738	305	2	maslow	maslow	NOUN
ijtc-738	305	3	,	,	PUNCT
ijtc-738	305	4	a.	a.	PROPN
ijtc-738	305	5	h.	h.	PROPN
ijtc-738	305	6	(	(	PUNCT
ijtc-738	305	7	1943	1943	NUM
ijtc-738	305	8	)	)	PUNCT
ijtc-738	305	9	.	.	PUNCT
ijtc-738	306	1	a	a	DET
ijtc-738	306	2	theory	theory	NOUN
ijtc-738	306	3	of	of	ADP
ijtc-738	306	4	human	human	ADJ
ijtc-738	306	5	motivation	motivation	NOUN
ijtc-738	306	6	.	.	PUNCT
ijtc-738	307	1	psychological	psychological	ADJ
ijtc-738	307	2	review	review	NOUN
ijtc-738	307	3	,	,	PUNCT
ijtc-738	307	4	50	50	NUM
ijtc-738	307	5	,	,	PUNCT
ijtc-738	307	6	370–396	370–396	NUM
ijtc-738	307	7	.	.	PUNCT
ijtc-738	308	1	mescht	mescht	PROPN
ijtc-738	308	2	,	,	PUNCT
ijtc-738	308	3	e.	e.	PROPN
ijtc-738	308	4	(	(	PUNCT
ijtc-738	308	5	2012	2012	NUM
ijtc-738	308	6	)	)	PUNCT
ijtc-738	308	7	.	.	PUNCT
ijtc-738	309	1	limited	limited	ADJ
ijtc-738	309	2	interests	interest	NOUN
ijtc-738	309	3	in	in	ADP
ijtc-738	309	4	property	property	NOUN
ijtc-738	309	5	–	–	PUNCT
ijtc-738	309	6	an	an	DET
ijtc-738	309	7	overview	overview	NOUN
ijtc-738	309	8	of	of	ADP
ijtc-738	309	9	limited	limited	ADJ
ijtc-738	309	10	interests	interest	NOUN
ijtc-738	309	11	in	in	ADP
ijtc-738	309	12	property	property	NOUN
ijtc-738	309	13	with	with	ADP
ijtc-738	309	14	particular	particular	ADJ
ijtc-738	309	15	reference	reference	NOUN
ijtc-738	309	16	to	to	ADP
ijtc-738	309	17	the	the	DET
ijtc-738	309	18	taxation	taxation	NOUN
ijtc-738	309	19	of	of	ADP
ijtc-738	309	20	usufructs	usufruct	NOUN
ijtc-738	309	21	and	and	CCONJ
ijtc-738	309	22	more	more	ADV
ijtc-738	309	23	specifically	specifically	ADV
ijtc-738	309	24	the	the	DET
ijtc-738	309	25	capital	capital	NOUN
ijtc-738	309	26	gains	gain	VERB
ijtc-738	309	27	tax	tax	NOUN
ijtc-738	309	28	effects	effect	NOUN
ijtc-738	309	29	on	on	ADP
ijtc-738	309	30	disposal	disposal	NOUN
ijtc-738	309	31	for	for	ADP
ijtc-738	309	32	individuals	individual	NOUN
ijtc-738	309	33	and	and	CCONJ
ijtc-738	309	34	for	for	ADP
ijtc-738	309	35	trusts	trust	NOUN
ijtc-738	309	36	(	(	PUNCT
ijtc-738	309	37	master	master	NOUN
ijtc-738	309	38	’s	’s	PART
ijtc-738	309	39	thesis	thesis	NOUN
ijtc-738	309	40	.	.	PUNCT
ijtc-738	310	1	the	the	DET
ijtc-738	310	2	university	university	PROPN
ijtc-738	310	3	of	of	ADP
ijtc-738	310	4	cape	cape	PROPN
ijtc-738	310	5	town	town	NOUN
ijtc-738	310	6	.	.	PUNCT
ijtc-738	311	1	https://open.uct.ac.za/bitstream/handle/11427/12202/thesis_com_2012_van_der_mesch	https://open.uct.ac.za/bitstream/handle/11427/12202/thesis_com_2012_van_der_mesch	VERB
ijtc-738	311	2	t_e.pdf?sequence=1&isallowed=y	t_e.pdf?sequence=1&isallowed=y	ADJ
ijtc-738	311	3	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-738	311	4	wealth	wealth	NOUN
ijtc-738	311	5	taxes	taxis	NOUN
ijtc-738	311	6	on	on	ADP
ijtc-738	311	7	individuals	individual	NOUN
ijtc-738	311	8	:	:	PUNCT
ijtc-738	311	9	an	an	DET
ijtc-738	311	10	international	international	ADJ
ijtc-738	311	11	comparative	comparative	ADJ
ijtc-738	311	12	study	study	NOUN
ijtc-738	311	13	abrahams	abraham	NOUN
ijtc-738	311	14	and	and	CCONJ
ijtc-738	311	15	bosman	bosman	NOUN
ijtc-738	311	16	357	357	NUM
ijtc-738	311	17	|	|	ADV
ijtc-738	311	18	ilomata	ilomata	PROPN
ijtc-738	311	19	international	international	ADJ
ijtc-738	311	20	journal	journal	NOUN
ijtc-738	311	21	of	of	ADP
ijtc-738	311	22	tax	tax	PROPN
ijtc-738	311	23	&	&	CCONJ
ijtc-738	311	24	accounting	accounting	PROPN
ijtc-738	311	25	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-738	311	26	muller	muller	NOUN
ijtc-738	311	27	,	,	PUNCT
ijtc-738	311	28	e.	e.	PROPN
ijtc-738	311	29	(	(	PUNCT
ijtc-738	311	30	2010	2010	NUM
ijtc-738	311	31	)	)	PUNCT
ijtc-738	311	32	.	.	PUNCT
ijtc-738	312	1	a	a	DET
ijtc-738	312	2	framework	framework	NOUN
ijtc-738	312	3	for	for	ADP
ijtc-738	312	4	wealth	wealth	NOUN
ijtc-738	312	5	transfer	transfer	NOUN
ijtc-738	312	6	taxation	taxation	NOUN
ijtc-738	312	7	in	in	ADP
ijtc-738	312	8	south	south	PROPN
ijtc-738	312	9	africa	africa	PROPN
ijtc-738	312	10	(	(	PUNCT
ijtc-738	312	11	doctoral	doctoral	ADJ
ijtc-738	312	12	thesis	thesis	NOUN
ijtc-738	312	13	.	.	PUNCT
ijtc-738	313	1	the	the	DET
ijtc-738	313	2	university	university	PROPN
ijtc-738	313	3	of	of	ADP
ijtc-738	313	4	pretoria	pretoria	PROPN
ijtc-738	313	5	,	,	PUNCT
ijtc-738	313	6	south	south	PROPN
ijtc-738	313	7	africa	africa	PROPN
ijtc-738	313	8	.	.	PUNCT
ijtc-738	314	1	https://pdfs.semanticscholar.org/bf8a/5b6777744d3486ed11e861f1e132408775f3.pdf	https://pdfs.semanticscholar.org/bf8a/5b6777744d3486ed11e861f1e132408775f3.pdf	PROPN
ijtc-738	314	2	o.e.c.d	o.e.c.d	PROPN
ijtc-738	314	3	.	.	PUNCT
ijtc-738	315	1	(	(	PUNCT
ijtc-738	315	2	2013	2013	NUM
ijtc-738	315	3	)	)	PUNCT
ijtc-738	315	4	.	.	PUNCT
ijtc-738	316	1	trust	trust	NOUN
ijtc-738	316	2	in	in	ADP
ijtc-738	316	3	government	government	NOUN
ijtc-738	316	4	,	,	PUNCT
ijtc-738	316	5	policy	policy	NOUN
ijtc-738	316	6	effectiveness	effectiveness	NOUN
ijtc-738	316	7	and	and	CCONJ
ijtc-738	316	8	the	the	DET
ijtc-738	316	9	governance	governance	NOUN
ijtc-738	316	10	agenda	agenda	NOUN
ijtc-738	316	11	”	"	PUNCT
ijtc-738	316	12	.	.	PUNCT
ijtc-738	317	1	in	in	ADP
ijtc-738	317	2	government	government	NOUN
ijtc-738	317	3	at	at	ADP
ijtc-738	317	4	a	a	DET
ijtc-738	317	5	glance	glance	NOUN
ijtc-738	317	6	2013	2013	NUM
ijtc-738	317	7	.	.	PUNCT
ijtc-738	318	1	oecd	oecd	PROPN
ijtc-738	318	2	publishing	publishing	PROPN
ijtc-738	318	3	.	.	PUNCT
ijtc-738	319	1	https://doi.org/10.1787/gov_glance-20136-en	https://doi.org/10.1787/gov_glance-20136-en	PROPN
ijtc-738	319	2	paisabazaar	paisabazaar	PROPN
ijtc-738	319	3	.	.	PUNCT
ijtc-738	320	1	(	(	PUNCT
ijtc-738	320	2	2021	2021	NUM
ijtc-738	320	3	)	)	PUNCT
ijtc-738	320	4	.	.	PUNCT
ijtc-738	321	1	stamp	stamp	NOUN
ijtc-738	321	2	duty	duty	NOUN
ijtc-738	321	3	in	in	ADP
ijtc-738	321	4	india	india	PROPN
ijtc-738	321	5	.	.	PUNCT
ijtc-738	322	1	pham	pham	PROPN
ijtc-738	322	2	,	,	PUNCT
ijtc-738	322	3	l.	l.	PROPN
ijtc-738	322	4	t.	t.	PROPN
ijtc-738	322	5	m.	m.	NOUN
ijtc-738	322	6	(	(	PUNCT
ijtc-738	322	7	2018	2018	NUM
ijtc-738	322	8	)	)	PUNCT
ijtc-738	322	9	.	.	PUNCT
ijtc-738	323	1	qualitative	qualitative	ADJ
ijtc-738	323	2	approach	approach	NOUN
ijtc-738	323	3	to	to	PART
ijtc-738	323	4	research	research	VERB
ijtc-738	323	5	a	a	DET
ijtc-738	323	6	review	review	NOUN
ijtc-738	323	7	of	of	ADP
ijtc-738	323	8	advantages	advantage	NOUN
ijtc-738	323	9	and	and	CCONJ
ijtc-738	323	10	disadvantages	disadvantage	NOUN
ijtc-738	323	11	of	of	ADP
ijtc-738	323	12	three	three	NUM
ijtc-738	323	13	paradigms	paradigm	NOUN
ijtc-738	323	14	:	:	PUNCT
ijtc-738	323	15	positivism	positivism	NOUN
ijtc-738	323	16	,	,	PUNCT
ijtc-738	323	17	interpretivism	interpretivism	NOUN
ijtc-738	323	18	and	and	CCONJ
ijtc-738	323	19	critical	critical	ADJ
ijtc-738	323	20	inquiry	inquiry	NOUN
ijtc-738	323	21	(	(	PUNCT
ijtc-738	323	22	report	report	NOUN
ijtc-738	323	23	.	.	PUNCT
ijtc-738	324	1	the	the	DET
ijtc-738	324	2	university	university	PROPN
ijtc-738	324	3	of	of	ADP
ijtc-738	324	4	adelaide	adelaide	PROPN
ijtc-738	324	5	.	.	PUNCT
ijtc-738	325	1	https://www.researchgate.net/publication/324486854	https://www.researchgate.net/publication/324486854	PROPN
ijtc-738	326	1	piovesan	piovesan	NOUN
ijtc-738	326	2	,	,	PUNCT
ijtc-738	326	3	f.	f.	PROPN
ijtc-738	326	4	(	(	PUNCT
ijtc-738	326	5	2013	2013	NUM
ijtc-738	326	6	)	)	PUNCT
ijtc-738	326	7	.	.	PUNCT
ijtc-738	327	1	realizing	realize	VERB
ijtc-738	327	2	the	the	DET
ijtc-738	327	3	right	right	NOUN
ijtc-738	327	4	to	to	ADP
ijtc-738	327	5	development	development	NOUN
ijtc-738	327	6	,	,	PUNCT
ijtc-738	327	7	chapter	chapter	NOUN
ijtc-738	327	8	6	6	NUM
ijtc-738	327	9	.	.	PUNCT
ijtc-738	328	1	essays	essay	NOUN
ijtc-738	328	2	in	in	ADP
ijtc-738	328	3	commemoration	commemoration	NOUN
ijtc-738	328	4	of	of	ADP
ijtc-738	328	5	25	25	NUM
ijtc-738	328	6	years	year	NOUN
ijtc-738	328	7	of	of	ADP
ijtc-738	328	8	the	the	DET
ijtc-738	328	9	united	united	PROPN
ijtc-738	328	10	nations	nations	PROPN
ijtc-738	328	11	declarations	declaration	NOUN
ijtc-738	328	12	on	on	ADP
ijtc-738	328	13	the	the	DET
ijtc-738	328	14	right	right	NOUN
ijtc-738	328	15	to	to	ADP
ijtc-738	328	16	development	development	NOUN
ijtc-738	328	17	.	.	PUNCT
ijtc-738	329	1	https://www.ohchr.org/documents/publications/rightdevelopmentinteractive_en.pdf	https://www.ohchr.org/documents/publications/rightdevelopmentinteractive_en.pdf	PROPN
ijtc-738	329	2	pricewaterhousecoopers	pricewaterhousecoopers	PROPN
ijtc-738	329	3	.	.	PUNCT
ijtc-738	330	1	(	(	PUNCT
ijtc-738	330	2	2019	2019	NUM
ijtc-738	330	3	)	)	PUNCT
ijtc-738	330	4	.	.	PUNCT
ijtc-738	331	1	namibia	namibia	PROPN
ijtc-738	331	2	,	,	PUNCT
ijtc-738	331	3	republic	republic	NOUN
ijtc-738	331	4	of	of	ADP
ijtc-738	331	5	–	–	PUNCT
ijtc-738	331	6	corporate	corporate	ADJ
ijtc-738	331	7	.	.	PUNCT
ijtc-738	332	1	https://taxsummaries.pwc.com/republic-of-namibia/corporate/other-taxes	https://taxsummaries.pwc.com/republic-of-namibia/corporate/other-taxes	PROPN
ijtc-738	332	2	ramson	ramson	NOUN
ijtc-738	332	3	,	,	PUNCT
ijtc-738	332	4	v.	v.	PROPN
ijtc-738	332	5	(	(	PUNCT
ijtc-738	332	6	2014	2014	NUM
ijtc-738	332	7	)	)	PUNCT
ijtc-738	332	8	.	.	PUNCT
ijtc-738	333	1	the	the	DET
ijtc-738	333	2	interface	interface	NOUN
ijtc-738	333	3	between	between	ADP
ijtc-738	333	4	capital	capital	NOUN
ijtc-738	333	5	gains	gain	NOUN
ijtc-738	333	6	tax	tax	NOUN
ijtc-738	333	7	and	and	CCONJ
ijtc-738	333	8	estate	estate	NOUN
ijtc-738	333	9	duty	duty	NOUN
ijtc-738	333	10	and	and	CCONJ
ijtc-738	333	11	the	the	DET
ijtc-738	333	12	double	double	ADJ
ijtc-738	333	13	tax	tax	NOUN
ijtc-738	333	14	implications	implication	NOUN
ijtc-738	333	15	thereof	thereof	ADV
ijtc-738	333	16	(	(	PUNCT
ijtc-738	333	17	masters	master	NOUN
ijtc-738	333	18	mini	mini	NOUN
ijtc-738	333	19	-	-	NOUN
ijtc-738	333	20	dissertation	dissertation	NOUN
ijtc-738	333	21	.	.	PUNCT
ijtc-738	334	1	the	the	DET
ijtc-738	334	2	university	university	PROPN
ijtc-738	334	3	of	of	ADP
ijtc-738	334	4	kwazulu	kwazulu	PROPN
ijtc-738	334	5	natal	natal	PROPN
ijtc-738	334	6	.	.	PUNCT
ijtc-738	335	1	roeleveld	roeleveld	PROPN
ijtc-738	335	2	,	,	PUNCT
ijtc-738	335	3	j.	j.	PROPN
ijtc-738	335	4	j.	j.	PROPN
ijtc-738	335	5	(	(	PUNCT
ijtc-738	335	6	2015	2015	NUM
ijtc-738	335	7	)	)	PUNCT
ijtc-738	335	8	.	.	PUNCT
ijtc-738	336	1	an	an	DET
ijtc-738	336	2	argument	argument	NOUN
ijtc-738	336	3	for	for	ADP
ijtc-738	336	4	either	either	PRON
ijtc-738	336	5	excluding	exclude	VERB
ijtc-738	336	6	death	death	NOUN
ijtc-738	336	7	as	as	ADP
ijtc-738	336	8	a	a	DET
ijtc-738	336	9	capital	capital	NOUN
ijtc-738	336	10	gains	gain	NOUN
ijtc-738	336	11	tax	tax	NOUN
ijtc-738	336	12	event	event	NOUN
ijtc-738	336	13	or	or	CCONJ
ijtc-738	336	14	abolishing	abolish	VERB
ijtc-738	336	15	estate	estate	NOUN
ijtc-738	336	16	duty	duty	NOUN
ijtc-738	336	17	.	.	PUNCT
ijtc-738	337	1	sa	sa	PROPN
ijtc-738	337	2	journal	journal	PROPN
ijtc-738	337	3	of	of	ADP
ijtc-738	337	4	accounting	accounting	NOUN
ijtc-738	337	5	research	research	NOUN
ijtc-738	337	6	,	,	PUNCT
ijtc-738	337	7	26(1	26(1	NUM
ijtc-738	337	8	)	)	PUNCT
ijtc-738	337	9	,	,	PUNCT
ijtc-738	337	10	2012	2012	NUM
ijtc-738	337	11	.	.	PUNCT
ijtc-738	338	1	smicht	smicht	NOUN
ijtc-738	338	2	,	,	PUNCT
ijtc-738	338	3	m.	m.	NOUN
ijtc-738	338	4	(	(	PUNCT
ijtc-738	338	5	2009	2009	NUM
ijtc-738	338	6	)	)	PUNCT
ijtc-738	338	7	.	.	PUNCT
ijtc-738	339	1	institute	institute	PROPN
ijtc-738	339	2	of	of	ADP
ijtc-738	339	3	public	public	ADJ
ijtc-738	339	4	policy	policy	NOUN
ijtc-738	339	5	research	research	NOUN
ijtc-738	339	6	.	.	PUNCT
ijtc-738	340	1	poverty	poverty	NOUN
ijtc-738	340	2	and	and	CCONJ
ijtc-738	340	3	inequality	inequality	NOUN
ijtc-738	340	4	in	in	ADP
ijtc-738	340	5	namibia	namibia	PROPN
ijtc-738	340	6	:	:	PUNCT
ijtc-738	340	7	an	an	DET
ijtc-738	340	8	overview	overview	NOUN
ijtc-738	340	9	.	.	PUNCT
ijtc-738	341	1	https://ippr.org.na/wpontent/uploads/2010/06/poverty%20and%20inequality%20research.pdf	https://ippr.org.na/wpontent/uploads/2010/06/poverty%20and%20inequality%20research.pdf	PROPN
ijtc-738	341	2	stein	stein	PROPN
ijtc-738	341	3	,	,	PUNCT
ijtc-738	341	4	m.	m.	NOUN
ijtc-738	341	5	(	(	PUNCT
ijtc-738	341	6	2019	2019	NUM
ijtc-738	341	7	)	)	PUNCT
ijtc-738	341	8	.	.	PUNCT
ijtc-738	342	1	stein	stein	PROPN
ijtc-738	342	2	on	on	ADP
ijtc-738	342	3	capital	capital	NOUN
ijtc-738	342	4	gains	gain	NOUN
ijtc-738	342	5	tax	tax	NOUN
ijtc-738	342	6	.	.	PUNCT
ijtc-738	343	1	lexis	lexis	PROPN
ijtc-738	343	2	nexis	nexis	PROPN
ijtc-738	343	3	library	library	PROPN
ijtc-738	343	4	.	.	PUNCT
ijtc-738	344	1	https://www.mylexisnexis.co.za/index.aspx	https://www.mylexisnexis.co.za/index.aspx	X
ijtc-738	344	2	vogel	vogel	PROPN
ijtc-738	344	3	,	,	PUNCT
ijtc-738	344	4	r.	r.	PROPN
ijtc-738	344	5	,	,	PUNCT
ijtc-738	344	6	matsuo	matsuo	PROPN
ijtc-738	344	7	,	,	PUNCT
ijtc-738	344	8	y.	y.	PROPN
ijtc-738	344	9	,	,	PUNCT
ijtc-738	344	10	gobel	gobel	NOUN
ijtc-738	344	11	,	,	PUNCT
ijtc-738	344	12	m.	m.	NOUN
ijtc-738	344	13	,	,	PUNCT
ijtc-738	344	14	grewe	grewe	NOUN
ijtc-738	344	15	-	-	PUNCT
ijtc-738	344	16	safield	safield	NOUN
ijtc-738	344	17	,	,	PUNCT
ijtc-738	344	18	m.	m.	NOUN
ijtc-738	344	19	,	,	PUNCT
ijtc-738	344	20	herbert	herbert	PROPN
ijtc-738	344	21	,	,	PUNCT
ijtc-738	344	22	m.	m.	NOUN
ijtc-738	344	23	,	,	PUNCT
ijtc-738	344	24	&	&	CCONJ
ijtc-738	344	25	weber	weber	PROPN
ijtc-738	344	26	,	,	PUNCT
ijtc-738	344	27	c.	c.	PROPN
ijtc-738	344	28	(	(	PUNCT
ijtc-738	344	29	2021	2021	NUM
ijtc-738	344	30	)	)	PUNCT
ijtc-738	344	31	.	.	PUNCT
ijtc-738	345	1	crosssector	crosssector	NOUN
ijtc-738	345	2	partnerships	partnership	NOUN
ijtc-738	345	3	:	:	PUNCT
ijtc-738	345	4	mapping	map	VERB
ijtc-738	345	5	the	the	DET
ijtc-738	345	6	field	field	NOUN
ijtc-738	345	7	and	and	CCONJ
ijtc-738	345	8	advancing	advance	VERB
ijtc-738	345	9	an	an	DET
ijtc-738	345	10	institutional	institutional	ADJ
ijtc-738	345	11	approach	approach	NOUN
ijtc-738	345	12	.	.	PUNCT
ijtc-738	346	1	international	international	ADJ
ijtc-738	346	2	journal	journal	PROPN
ijtc-738	346	3	of	of	ADP
ijtc-738	346	4	management	management	NOUN
ijtc-738	346	5	review	review	NOUN
ijtc-738	346	6	,	,	PUNCT
ijtc-738	346	7	24	24	NUM
ijtc-738	346	8	,	,	PUNCT
ijtc-738	346	9	394–414	394–414	NUM
ijtc-738	346	10	.	.	PUNCT
ijtc-738	346	11	yu	yu	PROPN
ijtc-738	346	12	,	,	PUNCT
ijtc-738	346	13	z.	z.	PROPN
ijtc-738	346	14	(	(	PUNCT
ijtc-738	346	15	2007	2007	NUM
ijtc-738	346	16	)	)	PUNCT
ijtc-738	346	17	.	.	PUNCT
ijtc-738	347	1	behavioural	behavioural	ADJ
ijtc-738	347	2	economic	economic	ADJ
ijtc-738	347	3	analysis	analysis	NOUN
ijtc-738	347	4	of	of	ADP
ijtc-738	347	5	decision	decision	NOUN
ijtc-738	347	6	making	make	VERB
ijtc-738	347	7	:	:	PUNCT
ijtc-738	347	8	a	a	DET
ijtc-738	347	9	case	case	NOUN
ijtc-738	347	10	of	of	ADP
ijtc-738	347	11	marketing	marketing	NOUN
ijtc-738	347	12	(	(	PUNCT
ijtc-738	347	13	pp	pp	ADJ
ijtc-738	347	14	.	.	PUNCT
ijtc-738	348	1	10	10	NUM
ijtc-738	348	2	,	,	PUNCT
ijtc-738	348	3	43–55	43–55	NUM
ijtc-738	348	4	)	)	PUNCT
ijtc-738	348	5	.	.	PUNCT
ijtc-738	349	1	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN