Affordable Access

CORPORATE TAX RATES IN THE SADC REGION: DETERMINANTS AND POLICY IMPLICATIONS

Authors

Abstract

Since the 1990s the SADC region has closely followed declining trends that occurred in the industrialised world in terms of corporate tax rates. The main purpose of this paper is to find appropriate explanations behind these trends as experienced in the SADC region. A cross-section panel, including the so-called Seemingly Unrelated Regression (SUR), is applied to uncover the main determinants of corporate tax rates in the region. Copyright 2005 Economic Society of South Africa.

There are no comments yet on this publication. Be the first to share your thoughts.