Publication
Dec 2005
This paper investigates whether South Africa's tax incentives have been effective in generating additional manufacturing investment, both in terms of local as well as foreign direct investment. The author compares South Africa's investment incentive regime with international best practice. The paper reviews the qualitative and quantitative evidence and offers recommendations for moving tax policy away from the use of discretionary allocation systems toward rationalizing the number of its incentives.
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English (PDF, 98 pages, 379 KB) |
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Author | Paul Barbour |
Series | ODI SPIRU Working Papers |
Issue | 14 |
Publisher | Overseas Development Institute (ODI) |
Copyright | © 2005 Overseas Development Institute (ODI) |