Olën, Davin, and Henk Kloppers. 2023. “A Comparative Analysis of the Treatment of Inflation in South African Capital Gains Tax and the Accrual Systems”. Potchefstroom Electronic Law Journal 26 (October): (Published on 3 October 2023) pp 1 - 28. https://doi.org/10.17159/1727-3781/2023/v26i0a14118.