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The effect of tax harmonisation in the Southern African Development Community on Foreign Direct Investment

Author

Listed:
  • Jannie Rossouw
  • Michael Ade
  • Tendai Gwatidzo

Abstract

This paper investigates the effect of tax harmonisation on foreign direct investment (FDI) in the Southern African Development Community (SADC) region. Findings of a first attempt to investigate the linkage between taxation (tax rates and policy) and FDI (in all 15 countries), using an eclectic panel data modeling approach from 1990-2010 are presented. A new […]

Suggested Citation

  • Jannie Rossouw & Michael Ade & Tendai Gwatidzo, 2017. "The effect of tax harmonisation in the Southern African Development Community on Foreign Direct Investment," Working Papers 694, Economic Research Southern Africa.
    • Handle: RePEc:rza:wpaper:694
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    More about this item

    Keywords

    fiscal policy; Monetary Policy; Panel data; Quantitative Methods; SADC; Time Series Analysis;
    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
    • F21 - International Economics - - International Factor Movements and International Business - - - International Investment; Long-Term Capital Movements
    • 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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