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

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IV Contents (continued) Exhibit 4-2. METR Model of Dunn and Pellechio 4-8 Exhibit 4-3. Foregone Revenue from an Investment Tax Incentive 4-12 Exhibit 5-1. A Cautionary Tale from India 5-7 Exhibit 6-1. Resisting Tax Competition from Next Door, Zambia, 1963 6-7 Exhibit 6-2. Shopping for Tax Incentives: The Case of Ramatex 6-9 Exhibit 7-1. Strategic Industrial Projects Program in South Africa 7-9
Glossary ACT additional company tax AETR average effective tax rate AGOA African Growth and Opportunity Act CFE controlled foreign entities CTM comparative tax model DAO Development Approval Order DBM Declining Balance Method DITE Division on Investment, Technology and Enterprise Development (UNCTAD) DRC Democratic Republic of the Congo EPZ export processing zone ERP effective rate of protection ERR economic rate of return EU European Union FDI foreign direct investment FRR financial rate of return FTZ free trade zone GCI Global Competitiveness Index GCR Global Competitiveness Report GDP Gross Domestic Product GNP Gross National Product HTC harmful tax competition HTS high-tax state ICA initial capital allowance ICT information and communications technology IMF International Monetary Fund ITC investment tax credit LTS low-tax state METR marginal effective tax rate MICI Microeconomic Competitiveness Index MIDP Motor Industry Development Program MOU Memorandum of Understanding
Page 1: TECHNICAL REPORT Effectiveness and
Page 5 and 6: Contents Executive Summary xi 1. In
Page 7: Contents (continued) ILLUSTRATIONS
Page 11 and 12: Preface The Scope of Work (SOW) for
Page 13: PREFACE IX Export Development & Inv
Page 16 and 17: XII EFFECTIVENESS AND IMPACT OF TAX
Page 18 and 19: XIV EFFECTIVENESS AND IMPACT OF TAX
Page 20 and 21: XVI EFFECTIVENESS AND IMPACT OF TAX
Page 22 and 23: XVIII EFFECTIVENESS AND IMPACT OF T
Page 25 and 26: 1. Introduction Why should schemes
Page 27 and 28: INTRODUCTION 1-3 well administered.
Page 29 and 30: INTRODUCTION 1-5 from selective to
Page 31 and 32: 2. Taxation, Investment, and Growth
Page 33 and 34: TAXATION, INVESTMENT, AND GROWTH 2-
Page 43: TAXATION, INVESTMENT, AND GROWTH 2-
Page 46 and 47: 3-2 EFFECTIVENESS AND IMPACT OF TAX
Page 54 and 55: 3-10 EFFECTIVENESS AND IMPACT OF TA
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3-14 EFFECTIVENESS AND IMPACT OF TA
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4-2 EFFECTIVENESS AND IMPACT OF TAX
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6. Economics of Harmful Tax Competi
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ECONOMICS OF HARMFUL TAX COMPETITIO
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7. Tax Systems and Tax Incentives i
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TAX SYSTEMS AND INCENTIVES IN THE S
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Table 7-5 Elements of Tax Structure
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Table 7-5 (continued) Sheet 3 of 4
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Notes a Mozambique information Coun
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8. Conclusions and Recommendations
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CONCLUSIONS AND RECOMMENDATIONS 8-3
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R-2 EFFECTIVENESS AND IMPACT OF TAX
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A-2 APPENDIX The present investment
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A-4 APPENDIX Democratic Republic of
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A-6 APPENDIX Government revenue in
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A-8 APPENDIX income tax payable by
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A-10 APPENDIX (though they are obli
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A-12 APPENDIX • • • Asset All
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A-14 APPENDIX also get zero import
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A-16 APPENDIX EPZ measure was motiv
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