OpenUCT :: Browsing by Author "Van Wijk, Adriaan Jacobus"

Now showing 1 - 1 of 1

Open Access
Whether tax incentives to stimulate foreign direct investment for manufacturing in the SADC region is an indicator of harmful tax competition.
(2012) Van Wijk, Adriaan Jacobus; West, Craig
The purpose of this study is to test whether or not the lowering of the corporate tax rates and/or the exemption from corporate taxes for manufacturing companies in the SADC region are indicative of member states endeavouring to achieve a common approach to the treatment and application of tax incentives and simultaneously avoid harmful tax competition.