the phoenix
The Art of Taxation
I subscribe to the newsletters
of Cees Bruggemans, the
consulting economist at
Bruggemans & Associates, and
for good reason. Cees has a
prodigious output, commenting
an all things economic on a daily
basis, and most of his articles
are interesting and newsworthy.
➲ The South African taxpayer
I share these newsletters with my
readers by posting them on our
www.abrbuzz.co.za website, and
for those of you who appreciate
his comments you can delve even
further by going to his website
www.bruggemans.co.za
T
he reason I mention this is
because recently he commented
on his opportunity to listen
to Judge Dennis Davis discuss his
viewpoint regarding the appropriate
framework for the South African tax
system. Bruggemans says that “it was
like being back in my 1974 Honours
Class, with Prof Jan Sadie talking Public
Finance (on the book by Musgrave), or
for that matter a few years later working
with Prof Daantjie Franszen or paging
through the Franszen Commission
Report”. Bruggemans also noted that
these discussions made him feel that he
was “in the presence of the ultimate in
common se