Template-type: ReDIF-Paper 1.0

Author-Name: Estian Calitz
Author-Workplace-Name: University of Stellenbosch, South Africa

Author-Name: Sally Wallace
Author-Email:swallace@gsu.edu
Author-Homepage: http://aysps.gsu.edu/WallaceS.html
Author-Workplace-Name: Andrew Young School of Policy Studies, Georgia State University	
Author-Workplace-Homepage: http://aysps.gsu.edu/index.html


Author-Name: Le Roux Burrows
Author-Workplace-Name: University of Stellenbosch, South Africa


Title: The Impact of Tax Incentives to Stimulate Investment in South Africa

Abstract: The 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. 

Length: 28 pages

Creation-Date: 2013-04-07

File-URL: http://icepp.gsu.edu/files/2015/03/ispwp1306.pdf

File-Format:application/pdf

Handle: RePEc:ays:ispwps:paper1306