The Impact of Tax Incentives to Stimulate Investment in South Africa

Estian Calitz, Sally Wallace and Le Roux Burrows

International Center for Public Policy Working Paper Series, at AYSPS, GSU from International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University

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.

Pages: 28 pages
Date: 2013-04-07
New Economics Papers: this item is included in nep-afr, nep-pbe and nep-pub
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Citations: View citations in EconPapers (4)

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Working Paper: The impact of tax incentives to stimulate investment in South Africa (2013)
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Persistent link: https://EconPapers.repec.org/RePEc:ays:ispwps:paper1306

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