Tax competition and its implications for Southern Africa

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.

Grantor dc:publisher.institution

School of Economics

Year dc:date.issued

2002

Author dc:creator

• Robinson, Zurika Clausen

Advisor dc:contributor.advisor

• Abedian, Iraj

Language dc:language.iso

eng

Handle dc:identifier.uri

http://hdl.handle.net/11427/5702

OAI identifier oai:identifier

oai:open.uct.ac.za:11427/5702