{"id":{"repo_id":"cape-town","oai_identifier":"oai:open.uct.ac.za:11427/5702"},"canonical_url":"https://search.dev.ndltd.org/etd/cape-town/oai:open.uct.ac.za:11427/5702","repository":{"repo_id":"cape-town","name":"University of Cape Town","base_url":"https://open.uct.ac.za/oai/request"},"display":{"title":"Tax competition and its implications for Southern Africa","abstract":"The purpose of this study was to evaluate the implications of tax competition with specific reference to commodity and capital income taxation. From a theoretical perspective, tax competition can be explained as a process that involves various measures or strategies that governments can take on the same but also different levels to adjust their tax bases and/or rates (tax systems), in order to attract mobile factors of production from other regions. 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The alternative of tax coordination and harmonisation to tax competition, as applied in developed regions, and partial pursuit in some developing regions was also analysed.","abstract_has_math":false,"creators":["Robinson, Zurika Clausen"],"institution":"School of Economics","degree_name":null,"degree_level":null,"degree_discipline":null,"degree_department":null,"school":null,"contributors":[],"advisors":["Abedian, Iraj"],"committee_chairs":[],"committee_members":[],"year":2002,"date_issued":"2002","date_published":"2002","updated_at":"2026-07-22T22:22:49Z","subjects":[],"languages":["eng"],"rights":[],"rights_urls":[],"identifier_entries":[]},"links":{"outbound_url":"http://hdl.handle.net/11427/5702","outbound_label":"Handle","outbound_source":"dc:identifier.uri"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor.advisor","label":"Advisor","values":["Abedian, Iraj"]},{"key":"dc:creator","label":"Author","values":["Robinson, Zurika Clausen"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date.accessioned","label":"Dc Date Accessioned","values":["2014-07-31T12:22:01Z"]},{"key":"dc:date.available","label":"Dc Date Available","values":["2014-07-31T12:22:01Z"]},{"key":"dc:date.issued","label":"Date","values":["2002"]},{"key":"dc:publisher.department","label":"Dc Publisher Department","values":["School of Economics"]},{"key":"dc:publisher.institution","label":"Dc Publisher Institution","values":["University of Cape Town"]},{"key":"dc:type","label":"Dc Type","values":["Doctoral Thesis"]},{"key":"dc:type.qualificationlevel","label":"Dc Type Qualificationlevel","values":["Doctoral"]},{"key":"dc:type.qualificationname","label":"Dc Type Qualificationname","values":["PhD"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language.iso","label":"Language (ISO)","values":["eng"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier.uri","label":"Identifier URI","values":["http://hdl.handle.net/11427/5702"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description","label":"Description","values":["Bibliography: leaves 304-346."]},{"key":"dc:description.abstract","label":"Abstract","values":["The purpose of this study was to evaluate the implications of tax competition with specific reference to commodity and capital income taxation. From a theoretical perspective, tax competition can be explained as a process that involves various measures or strategies that governments can take on the same but also different levels to adjust their tax bases and/or rates (tax systems), in order to attract mobile factors of production from other regions. The alternative of tax coordination and harmonisation to tax competition, as applied in developed regions, and partial pursuit in some developing regions was also analysed."]},{"key":"dc:title","label":"Title","values":["Tax competition and its implications for Southern Africa"]}]}],"canonical_facts":{"dc:contributor.advisor":["Abedian, Iraj"],"dc:creator":["Robinson, Zurika Clausen"],"dc:date.accessioned":["2014-07-31T12:22:01Z"],"dc:date.available":["2014-07-31T12:22:01Z"],"dc:date.issued":["2002"],"dc:description":["Bibliography: leaves 304-346."],"dc:description.abstract":["The purpose of this study was to evaluate the implications of tax competition with specific reference to commodity and capital income taxation. From a theoretical perspective, tax competition can be explained as a process that involves various measures or strategies that governments can take on the same but also different levels to adjust their tax bases and/or rates (tax systems), in order to attract mobile factors of production from other regions. The alternative of tax coordination and harmonisation to tax competition, as applied in developed regions, and partial pursuit in some developing regions was also analysed."],"dc:identifier.uri":["http://hdl.handle.net/11427/5702"],"dc:language.iso":["eng"],"dc:publisher.department":["School of Economics"],"dc:publisher.institution":["University of Cape Town"],"dc:title":["Tax competition and its implications for Southern Africa"],"dc:type":["Doctoral Thesis"],"dc:type.qualificationlevel":["Doctoral"],"dc:type.qualificationname":["PhD"]},"updated_at":"2026-07-22T22:22:49Z"}