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

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R-4 EFFECTIVENESS AND IMPACT OF TAX INCENTIVES IN THE SADC REGION Wayne Thirsk, ed. (1997), Tax Reform in Developing Countries. Washington: World Bank. Wells, Louis, Jr and Nancy Allen (2001), “Tax Holidays to Attract Foreign Direct Investment: Lessons from Two Experiments,” in Wells, Allen, Morisset and Pirnia (2001), pp. 1-67. Wells, Louis, Jr and Nancy Allen, Jacques Morisset and Neda Pirnia (2001) , Using Tax Incentives to Compete for Foreign Investment: Are They Worth the Costs?, Foreign Investment Advisory Service Occasional Paper No. 15. Washington: International Finance Corporation. World Bank (1988), World Development Report 1988, Section II on “Public Finance for Development.” New York: Oxford University Press. World Bank (1991), Lessons from Tax Reform. Washington. Zee, Howell, Janet Stotsky and Eduardo Ley (2002), “Tax Incentives for Business Investment: A Primer for Policy Makers in Developing Countries,” World Development 30:9, pp. 1497- 1516. Investment Pigato, Miria (2001), The Foreign Direct Investment Environment in Africa, Africa Region Working Paper Series No. 15. Washington: World Bank. Basu, Anupam and Krishna Srinivasan (2002), Foreign Direct Investment in Africa – Some Case Studies, Working Paper WP/02/61. Washington: IMF. Batra, Geeta, Daniel Kaufmann and Andrew Stone (2002), Voices of the Firms 2000: Investment Climate and Governance Findings of the World Business Environment Survey (WBES), World Bank Discussion Draft. Devarajan, Shantayanan, William Easterly and Howard Pack (2002), Low Investment is not the Constraint on African Development, Center for Global Development Working Paper No. 13. Washington. Easterly, William and Ross Levine (2001), “It’s Not Factor Accumulation: Stylized Facts and Growth Models,” World Bank Economic Review 15:2, pp. 177-227. Emmons, Willis, Adele Cooper and J. Richard Lenane (1999), 1 800 Buy Ireland, HBS Case Study No. 9-799-132. Cambridge: Harvard Business School. Fox, James (2003), Successful Integration into the Global Economy: Costa Rica and Mauritius. Washington: Nathan Associates, Inc. Hadjimichael, Michael, Dhaneshwar Ghura, Martin Muhleisen, Roger Nord and E. Murat Ucer (1995), Sub-Saharan Africa: Growth, Savings, and Investment, 1986-93, Occasional Paper No. 118. Washington: IMF. Hausmann, Ricardo and Dani Rodrik (2002), Economic Development as Self-Discovery. Kennedy School of Government Working Paper. Cambridge: Harvard University.
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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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ECONOMICS OF HARMFUL TAX COMPETITIO
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Page 154 and 155: A-2 APPENDIX The present investment
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Page 160 and 161: A-8 APPENDIX income tax payable by
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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