| 000 -LEADER | |
|---|---|
| fixed length control field | 01182nam a22001457a 4500 |
| 022 ## - INTERNATIONAL STANDARD SERIAL NUMBER | |
| ISSN | 0305-6244 |
| 100 ## - MAIN ENTRY--AUTHOR NAME | |
| Personal name | Sharife, K and Bracking, S. |
| 245 ## - TITLE STATEMENT | |
| Title | Diamond Pricing and Valuation in South Africa’s Extractive Political Economy |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication | South Africa |
| Name of publisher | Routledge Taylor and Francis Group |
| Year of publication | 2016 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | 21p. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | This article explores the valuation and marketisation of diamonds in South Africa from 2004 to 2012. It argues that there is no positivist foundation for a ‘real’ or ‘fair’ price from which derogations can be measured, which constitutes a challenge for establishing transfer pricing in the context of tax justice. Instead, there is a performative valuation process wherein artificial underlying values are assigned which then condition prices and tax liabilities. Thus it is not the essential nature of diamonds per se that conditions a ‘resource curse’, but corporate control over the marketisation process in the context of enclavity and oligopoly. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Natural Resources, Diamonds |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | iffoadatabase.trustafrica.org/iff/Diamond pricing and valuation in South Africa s extractive political economy.pdf |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | News Articles |
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