Tax competition and its implications for Southern Africa

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dc.contributor.advisorAbedian, Irajen_ZA
dc.contributor.authorRobinson, Zurika Clausenen_ZA
dc.date.accessioned2014-07-31T12:22:01Z
dc.date.available2014-07-31T12:22:01Z
dc.date.issued2002en_ZA
dc.descriptionBibliography: leaves 304-346.
dc.description.abstractThe 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.en_ZA
dc.identifier.apacitationRobinson, Z. C. (2002). <i>Tax competition and its implications for Southern Africa</i>. (Thesis). University of Cape Town ,Faculty of Commerce ,School of Economics. Retrieved from http://hdl.handle.net/11427/5702en_ZA
dc.identifier.chicagocitationRobinson, Zurika Clausen. <i>"Tax competition and its implications for Southern Africa."</i> Thesis., University of Cape Town ,Faculty of Commerce ,School of Economics, 2002. http://hdl.handle.net/11427/5702en_ZA
dc.identifier.citationRobinson, Z. 2002. Tax competition and its implications for Southern Africa. University of Cape Town.en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Robinson, Zurika Clausen AB - 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. DA - 2002 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2002 T1 - Tax competition and its implications for Southern Africa TI - Tax competition and its implications for Southern Africa UR - http://hdl.handle.net/11427/5702 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/5702
dc.identifier.vancouvercitationRobinson ZC. Tax competition and its implications for Southern Africa. [Thesis]. University of Cape Town ,Faculty of Commerce ,School of Economics, 2002 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/5702en_ZA
dc.language.isoengen_ZA
dc.publisher.departmentSchool of Economicsen_ZA
dc.publisher.facultyFaculty of Commerceen_ZA
dc.publisher.institutionUniversity of Cape Town
dc.subject.otherCommerceen_ZA
dc.titleTax competition and its implications for Southern Africaen_ZA
dc.typeDoctoral Thesis
dc.type.qualificationlevelDoctoral
dc.type.qualificationnamePhDen_ZA
uct.type.filetypeText
uct.type.filetypeImage
uct.type.publicationResearchen_ZA
uct.type.resourceThesisen_ZA
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