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Analysis of tax harmonisation in the SADC

Author

Listed:
  • Jannie Rossouw
  • Michael Ade
  • Tendai Gwatidzo

Abstract

This paper analyses tax harmonisation in the SADC region. Results of first attempt to devise a tax policy harmonisation measure (TPHM) by the use of a cross-sectional and panel data are reported. New methodology of computing optimum tax rates (OTRs) are introduced and a robustness test (via a sensitivity analysis) on the impact of taxation […]

Suggested Citation

  • Jannie Rossouw & Michael Ade & Tendai Gwatidzo, 2017. "Analysis of tax harmonisation in the SADC," Working Papers 684, Economic Research Southern Africa.
    • Handle: RePEc:rza:wpaper:684
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    File URL: https://econrsa.org/wp-content/uploads/2022/06/working_paper_684.pdf
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    Citations

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    Cited by:

    1. Gwaindepi, Abel, 2019. "Domestic revenue mobilization in Sub-Saharan Africa and Latin America: A comparative analysis since 1980," Lund Papers in Economic History 209, Lund University, Department of Economic History.
    2. Abel Gwaindepi, 2021. "Domestic revenue mobilisation in developing countries: An exploratory analysis of sub‐Saharan Africa and Latin America," Journal of International Development, John Wiley & Sons, Ltd., vol. 33(2), pages 396-421, March.

    More about this item

    Keywords

    Banking Regulation; fiscal policy; Monetary Policy; Other Macroeconomic Variables; SADC;
    All these keywords.

    JEL classification:

    • E60 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - General
    • F15 - International Economics - - Trade - - - Economic Integration
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue

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