An Assessment of South Africa's Investment Incentive Regime with a Focus on the Manufacturing Sector

Paul Barbour

No 14, Working Papers from Economics and Statistics Analysis Unit (ESAU), Overseas Development Institute

Abstract: This paper investigates whether South Africa’s tax incentives have been effective in generating additional manufacturing investment (both local and foreign direct investment). South Africa’s investment incentive regime compares favourably with international best practice. However, the qualitative and quantitative evidence reviewed supports the hypothesis that the impact on manufacturing investment has been negligible. The paper concludes with some recommendations for the way forward, notably to rationalise the number of incentives and to move away from the use of discretionary allocation systems.

Keywords: South Africa; investment incentives; tax incentives; manufacturing; METR analysis (search for similar items in EconPapers)
Pages: 60 pages
Date: 2005-12
New Economics Papers: this item is included in nep-afr
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Published as ISBN 0 85003 7816

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