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

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TECHNICAL REPORT Effectiveness and Economic Impact of Tax Incentives in the SADC Region SUBMITTED TO USAID/RCSA SADC Tax Subcommittee, SADC Trade, Industry, Finance and Investment Directorate SUBMITTED BY Nathan−MSI Group PREPARED BY Dr. Bruce Bolnick Nathan Associates Inc., Arlington, Virginia UNDER CONTRACT NO. PCE-I-00-98-00016-00 February 2004
Page 1: TECHNICAL REPORT Effectiveness and
Page 6 and 7: II Contents (continued) 5.2 Assessm
Page 8 and 9: IV Contents (continued) Exhibit 4-2
Page 10 and 11: VI EFFECTIVENESS AND IMPACT OF TAX
Page 12 and 13: VIII EFFECTIVENESS AND IMPACT OF TA
Page 15 and 16: Executive Summary The use of tax in
Page 17 and 18: EXECUTIVE SUMMARY XIII 6. Tax prefe
Page 19 and 20: EXECUTIVE SUMMARY XV screening crit
Page 21 and 22: EXECUTIVE SUMMARY XVII ⎯ Tax holi
Page 23: EXECUTIVE SUMMARY XIX constructive
Page 26 and 27: 1-2 EFFECTIVENESS AND IMPACT OF TAX
Page 40 and 41: 2-10 EFFECTIVENESS AND IMPACT OF TA
Page 42 and 43: 2-12 EFFECTIVENESS AND IMPACT OF TA
Page 45 and 46: 3. Economics of Tax Incentives: Pro
Page 47 and 48: ECONOMICS OF TAX INCENTIVES 3-3 sna
Page 49 and 50: ECONOMICS OF TAX INCENTIVES 3-5 res
Page 51 and 52: ECONOMICS OF TAX INCENTIVES 3-7 •
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ECONOMICS OF TAX INCENTIVES 3-9 Exh
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ECONOMICS OF TAX INCENTIVES 3-11 5.
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ECONOMICS OF TAX INCENTIVES 3-13 Ex
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ECONOMICS OF TAX INCENTIVES 3-15 Th
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ECONOMICS OF TAX INCENTIVES 3-17 fr
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ECONOMICS OF TAX INCENTIVES 3-19 Ex
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4. Economic Toolkit for Analyzing T
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ECONOMIC TOOLKIT 4-3 is also zero.
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ECONOMIC TOOLKIT 4-5 Exhibit 4-1 Ho
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ECONOMIC TOOLKIT 4-7 have a model i
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ECONOMIC TOOLKIT 4-9 As an alternat
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ECONOMIC TOOLKIT 4-11 The most seri
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ECONOMIC TOOLKIT 4-13 4.3 Screening
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5. Design of Investment Tax Incenti
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DESIGN OF INVESTMENT TAX INCENTIVES
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6-2 EFFECTIVENESS AND IMPACT OF TAX
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6-10 EFFECTIVENESS AND IMPACT OF TA
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Table 7-3 Investment Tax Incentives
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Table 7-5 (continued) Sheet 2 of 4
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Table 7-5 (continued) Sheet 4 of 4
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Table 7-6 Parameters used for METR
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References Tax policy and tax incen
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REFERENCES R-3 OECD (1998b), Tax Sp
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REFERENCES R-5 Hubbard, R.G. (1994)
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Appendix. Investment Tax Incentives
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INVESTMENT TAX INCENTIVES IN THE SA
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