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.
Calitz, Estian; Wallace, Sally; and Burrows, Le Roux, "The Impact of Tax Incentives to Stimulate Investment in South Africa" (2013). International Center for Public Policy Working Paper Series. 37.