Effectiveness and Economic Impact of Tax Incentives in the SADC ...

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R-2 EFFECTIVENESS AND IMPACT OF TAX INCENTIVES IN THE SADC REGION Gillis, Malcolm (1989), “Comprehensive Tax Reform: The Indonesian Experience,” Chapter 4 in Malcolm Gillis (ed.), Tax Reform in Developing Countries. Durham: Duke University Press. Gordon, R. (1983), “An Optimal Taxation Approach to Fiscal Federalism,” Quarterly Journal of Economics volume 98, pp. 567-586. Hall, Joshua (1999), Tax Expenditures: A Review and Analysis, Joint Economic Committee Study. Washington: United States Congress. Hines, James R. Jr. (1998), “Tax Sparing” and Direct Investment in Developing Countries, NBER Working Paper No. 6728. Cambridge: NBER. Hussey, Ward and Donald Lubick (1996), Basic World Tax Code. Cambridge: International Tax Program, Harvard University. James, Sebastian (2003a), The Hyundai Case. Background Note on the SADC Tax Incentives study. Cambridge: Kennedy School of Government. James, Sebastian (2003b), The Ramatex Case. Background Note on the SADC Tax Incentives study. Cambridge: Kennedy School of Government. Kebonang, Zein (2001), Economic Cross Roads: Tax Incentives or Tax Competition: The Case of Botswana, Master’s thesis, Harvard University. Leechor, Chad (1986), Tax Policy and Tax Reform in Semi-Industrial Countries, Industry and Finance Series Volume 13. Washington: World Bank. Legwaila, Thabo (2003a), [complete this]. Background Note on the SADC Tax Incentives study. Legwaila, Thabo (2003b), [complete this]. Background Note on the SADC Tax Incentives study. Lemgruber, Andréa (1999), A Competição Tributária em Economias Federativas: Aspectos Teóricos, Constatações Empíricas e Uma Análise do Caso Brasileiro [Tax Competition in Federal Economies: Theoretical Aspects, Empirical Evidence, and an Analysis of the Case of Brazil], Master’s thesis, Department of Economics, University of Brasília. Brasília Modi, Arbind (2003), Capital Allowances: The Indian Experience, Background Note for the SADC Tax Incentives Study. Delhi: Department of Revenue, Government of India. Madani, Dorsati (1999), A Review of the role and impact of export processing zones, Policy Working Paper No. 2238. Washington: World Bank. Morisset, Jacques and Neda Pirnia (2001), “How Tax Policy and Tax Incentives Affect Foreign Direct Investment: A Review,” in Wells, et. al, pp. 69-108. Newbury, David and Nicholas Stern (1987), The Theory of Taxation for Developing Countries. New York: Oxford University Press, for the World Bank. OECD (1998a), Harmful Tax Competition: An Emerging Global Issue. Paris.
REFERENCES R-3 OECD (1998b), Tax Sparing: A Reconsideration. Paris. OECD (2000), Towards Global Tax Cooperation: Progress in Identifying and Eliminating Harmful Tax Practices, Committee on Fiscal Affairs. Paris. OECD (2000a), Framework for a Collective Memorandum of Understanding on Eliminating Harmful Tax Practices. Paris. OECD (2001a), Corporate Tax Incentives for Foreign Direct Investment, OECD Tax Policy Studies No. 4. Paris. OECD (2001b), The OECD’s Project on Harmful Tax Practices: The 2001 Progress Report. Centre for Tax Policy and Administration. Paris. Oxfam Great Britain (2003), Tax Havens: Releasing the Hidden Billions for Poverty Reduction, Policy Paper 8. London. Parthasarathi Shome, ed. (1995), Tax Policy Handbook, Fiscal Affairs Department, IMF, Chapter 1, pp. 3-21. Pellachio, A.J., G.P. Sicat and D.G. Dunn (1987), “Effective Tax Rates under Varying Tax Incentives,” excerpted as Chapter 14 in Bird and Oldman (1990), pp. 181-188. Radelet, Steven (1999), Manufactured Exports, Export Platforms and Economic Growth, CAER-II Discussion Paper no. 43, Cambridge: HIID. Richard Bird and Oliver Oldman, eds. (1990), Taxation in Developing Countries, Fourth Edition, Johns Hopkins University Press, Chapters 12-16, covering “A Survey of Tax Incentives,” “The Economics of Tax Incentives,” “Comparing Tax Incentives,” “A Cost-Benefit Analysis of Tax Incentives,” and “Tax Incentives and Tax Expenditures,” pp. 151-210. Shah, Anwar, ed. (1995), Fiscal Incentives for Investment and Innovation. Oxford: Oxford University Press. Shah, S.M.H. and J.F.J. Toye (1978), “Fiscal Incentives for Firms in Some Developing Countries: Survey and Critique,” in J.F.J. Toye (ed.), Taxation and Economic Development. London: Frank Cass. Sholes, Wolfson, Erickson, Maychar & Shevlin (2002), Taxation and Business Strategy. Englewood, NJ: Prentice Hall. [incomplete reference] Slemrod, Joel (1005), “Tax Policy toward Foreign Direct Investment in Developing Countris in Light of Recent International Tax Changes,” chapter 6 in Shah (1995), pp. 289-307. Stotsky, Janet (1995), “Summary of IMF Tax Policy Advice,” pp. 279-283 in Shome (1995) Toft, Graham S. (1996), “Doing Battle over the Incentives War,” pp. 37-40 in Federal Reserve Bank of Minneapolis, The Region, special issue on The Economic War Among the States. Minneapolis. Vito Tanzi and Howell Zee (2000), Tax Policy for Emerging Markets: Developing Countries, IMF Working Paper WP/00/35.
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TECHNICAL REPORT Effectiveness and
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Contents Executive Summary xi 1. In
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Contents (continued) ILLUSTRATIONS
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Glossary ACT additional company tax
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Preface The Scope of Work (SOW) for
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PREFACE IX Export Development & Inv
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XII EFFECTIVENESS AND IMPACT OF TAX
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XIV EFFECTIVENESS AND IMPACT OF TAX
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XVI EFFECTIVENESS AND IMPACT OF TAX
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XVIII EFFECTIVENESS AND IMPACT OF T
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1. Introduction Why should schemes
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INTRODUCTION 1-3 well administered.
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INTRODUCTION 1-5 from selective to
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2. Taxation, Investment, and Growth
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TAXATION, INVESTMENT, AND GROWTH 2-
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3-2 EFFECTIVENESS AND IMPACT OF TAX
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3-10 EFFECTIVENESS AND IMPACT OF TA
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6. Economics of Harmful Tax Competi
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Page 154 and 155: A-2 APPENDIX The present investment
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Page 162 and 163: A-10 APPENDIX (though they are obli
Page 164 and 165: A-12 APPENDIX • • • Asset All
Page 166 and 167: A-14 APPENDIX also get zero import
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