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Tax competition and its implications for Southern Africa
Bibliography: leaves 304-346.
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| Main Author: | |
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| Other Authors: | |
| Format: | Thesis |
| Language: | English |
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School of Economics
2014
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| _version_ | 1867613199519449088 |
|---|---|
| access_status_str | Open Access |
| author | Robinson, Zurika Clausen |
| author2 | Abedian, Iraj |
| author_browse | Abedian, Iraj Robinson, Zurika Clausen |
| author_facet | Abedian, Iraj Robinson, Zurika Clausen |
| author_sort | Robinson, Zurika Clausen |
| collection | Thesis |
| description | Bibliography: leaves 304-346. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/5702 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:32:20.328Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2014 |
| publishDateRange | 2014 |
| publishDateSort | 2014 |
| publisher | School of Economics |
| publisherStr | School of Economics |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/5702 Tax competition and its implications for Southern Africa Robinson, Zurika Clausen Abedian, Iraj Commerce Bibliography: leaves 304-346. The purpose of this study was to evaluate the implications of tax competition with specific reference to commodity and capital income taxation. From a theoretical perspective, tax competition can be explained as a process that involves various measures or strategies that governments can take on the same but also different levels to adjust their tax bases and/or rates (tax systems), in order to attract mobile factors of production from other regions. The alternative of tax coordination and harmonisation to tax competition, as applied in developed regions, and partial pursuit in some developing regions was also analysed. 2014-07-31T12:22:01Z 2014-07-31T12:22:01Z 2002 Doctoral Thesis Doctoral PhD http://hdl.handle.net/11427/5702 eng application/pdf School of Economics Faculty of Commerce University of Cape Town |
| spellingShingle | Commerce Robinson, Zurika Clausen Tax competition and its implications for Southern Africa |
| thesis_degree_str | Doctoral |
| title | Tax competition and its implications for Southern Africa |
| title_full | Tax competition and its implications for Southern Africa |
| title_fullStr | Tax competition and its implications for Southern Africa |
| title_full_unstemmed | Tax competition and its implications for Southern Africa |
| title_short | Tax competition and its implications for Southern Africa |
| title_sort | tax competition and its implications for southern africa |
| topic | Commerce |
| url | http://hdl.handle.net/11427/5702 |
| work_keys_str_mv | AT robinsonzurikaclausen taxcompetitionanditsimplicationsforsouthernafrica |