Tax competition and its implications for Southern Africa

Robinson, Zurika Clausen

Tax competition and its implications for Southern Africa

Doctoral Thesis

2002

Publisher

University of Cape Town

Department

School of Economics

Faculty

Faculty of Commerce

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.

Description

Bibliography: leaves 304-346.

Keywords

Commerce

Reference:

Collections

PhD / Doctoral

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