Browsing by Author "Robinson, Zurika Clausen"

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    Tax competition and its implications for Southern Africa
    (2002) Robinson, Zurika Clausen; Abedian, Iraj
    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.