William Gumede includes seven strict shoulds and eight musts in his integrated land reform model for SA (Twelve Steps to Successful Land Reform, June 11).
He could have saved us this stern homily by reminding us that the Treasury has decided precisely how to “make land accessible”, as section 25.5 insists. It entails replacing all hard-earned income taxes and VAT (R1.1-trillion in 2008) with a 100% tax on land rents. These are a rates-and-taxes-type user charge, excluding improvements. ..