The Impact of Tax Incentives to Stimulate Investment in South Africa
AbstractThe purpose of this paper is, very generally, to provide a framework and potential methodology of analysis of tax incentives in one country — South Africa. As incentives are often specific and targeted, the precise methods needed to analyze the effectiveness of incentives may well differ among types of incentives. However, by positing a framework for evaluation based on basic economic principles, we believe that transparency, accountability and rigorous evaluation of individual incentives or regarding the choice of incentives may be enhanced.
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Bibliographic InfoPaper provided by International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University in its series International Center for Public Policy Working Paper Series, at AYSPS, GSU with number paper1306.
Length: 28 pages
Date of creation: 07 Apr 2013
Date of revision:
Contact details of provider:
Web page: http://aysps.gsu.edu/isp/index.html
Other versions of this item:
- Estian Calitz & Sally Wallace & Le Roux Burrows, 2013. "The impact of tax incentives to stimulate investment in South Africa," Working Papers 19/2013, Stellenbosch University, Department of Economics.
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents
This paper has been announced in the following NEP Reports:
- NEP-AFR-2013-05-24 (Africa)
- NEP-ALL-2013-05-24 (All new papers)
- NEP-PBE-2013-05-24 (Public Economics)
- NEP-PUB-2013-05-24 (Public Finance)
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Zee, Howell H. & Stotsky, Janet G. & Ley, Eduardo, 2002. "Tax Incentives for Business Investment: A Primer for Policy Makers in Developing Countries," World Development, Elsevier, vol. 30(9), pages 1497-1516, September.
- A. Klemm & S. Van Parys, 2010.
"Empirical Evidence on the Effects of Tax Incentives,"
Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium
10/673, Ghent University, Faculty of Economics and Business Administration.
- Alexander Klemm & Stefan Parys, 2012. "Empirical evidence on the effects of tax incentives," International Tax and Public Finance, Springer, vol. 19(3), pages 393-423, June.
- Alexander Klemm & Stefan van Parys, 2009. "Empirical Evidenceon the Effects of Tax Incentives," IMF Working Papers 09/136, International Monetary Fund.
- Mario Mansour & Michael Keen, 2009. "Revenue Mobilization in Sub-Saharan Africa," IMF Working Papers 09/157, International Monetary Fund.
- Breisinger, Clemens & Thomas, Marcelle & Thurlow, James, 2009. "Social accounting matrices and multiplier analysis: An introduction with exercises," Food security in practice technical guide series 5, International Food Policy Research Institute (IFPRI).
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