The Impact of Tax Incentives to Stimulate Investment in South Africa

Authors

Estian Calitz, University of StellenboschFollow
Sally Wallace, Georgia State UniversityFollow
Le Roux Burrows, University of StellenboschFollow

Document Type

Working Paper

Publication Date

2013

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.

Comments

International Center for Public Policy Working Paper Series #1306, Andrew Young School of Policy Studies, Georgia State University.

Recommended Citation

Calitz, Estian; Wallace, Sally; and Burrows, Le Roux, "The Impact of Tax Incentives to Stimulate Investment in South Africa" (2013). ICEPP Working Papers. 37.
https://scholarworks.gsu.edu/icepp/37