Different cities, different property-tax-rate regimes: Is it fair in an open and democratic society?

• Published in: Law, democracy & development Vol. 26; pp. 1 - 31
• Main Authors: Van Zyl, Fanie, Fritz, Carika
• Format: Journal Article
• Language: English; Portuguese
• Published: University of the Western Cape, Faculty of Law 04.11.2022
• Subjects: Humanities, Multidisciplinary; Law; property tax; tax rates; geographical location; Equality; unfair discrimination

Differentiation does not automatically mean that a person's right to equality has been infringed on. Thus, the mere fact that taxpayers are subject to different property tax rates in South Africa depending on the municipality in which the property falls does not necessarily result in an infring...