Olën D, Kloppers H. A Comparative Analysis of the Treatment of Inflation in South African Capital Gains Tax and the Accrual Systems. PER [Internet]. 2023 Oct. 3 [cited 2024 May 10];26:(Published on 3 October 2023) pp 1 - 28. Available from: https://perjournal.co.za/article/view/14118