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Business Taxes and Subsidies including sales and value-added (VAT)


Differential corporate taxation and inter-asset investment distortions in South Africa

Mashekwa Maboshe
South Africa has since the 1990's actively reformed its corporate tax policy to stimulate investment in various assets and industries. While the investment impact of corporate taxation has been evaluated in various studies, no effort has been made to assess the potential inter-asset distortions due...
Jul 2021
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The effect of tax harmonisation in the Southern African Development Community on Foreign Direct Investment

Michael Ade, Jannie Rossouw and Tendai Gwatidzo
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...
Jul 2017
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The Impact of the Dividend Tax in South Africa: A Dynamic CGE Model Analysis

Jean Luc Erero and Elizabeth Gavin
This paper analyses the economy-wide impact of the dividend tax (DT) on the South African economy, which was increased from 10% to 15% by the government in 2012. The analysis was conducted using a dynamic computable general equilibrium (CGE) model of South Africa, which captured the observed...
Sep 2015
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