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Do tax incentives attract foreign direct investment? The case of the Southern African Development Community

The Journal of Accounting and Management

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Title Do tax incentives attract foreign direct investment? The case of the Southern African Development Community
 
Creator Munongo, Simon; Great Zimbabwe University
Ribinson, Zurika; University of South Africa
 
Subject —
 
Description the problem of low savings is inherent in southern Africa. this has motivated SADC countries to institue policies that seek to attract foreign mobile capital to cover the investment deficit arising from low savings. In separating individual tax incentives used in SADC region, this study gives a robust analysis of the impact of each tax incentive to the attraction of FDI into SADC. The tax incentives used in the study are tax holidays, Corporate Income Tax, losses carried forward and reduced CIT in specific sectors. The estimated results show that tax holidays positively explain FDI, CIT nagatively affect FDI inflows into SADC. Losses carried forward are insignificant while reduced CIT in specific sectors nagatively affects FDI inflows into SADC.
 
Publisher The Journal of Accounting and Management
 
Contributor —
 
Date 2018-02-11
 
Type Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journals.univ-danubius.ro/index.php/jam/article/view/4183
 
Source The Journal of Accounting and Management; Vol 7, No 3 (2017): JAM
 
Language en
 
Rights The author fully assumes the content originality and the holograph signature makes him responsible in case of trial.