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Dissertation / thesis Dissertation / thesis Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:Tax regimes in emerging Africa: can corporate tax rates boost FDI in sub-Sahara Africa?
Author:Stapper, Michiel
Year:2010
Issue:88
Pages:66
Language:English
Series:ASC working paper
City:Leiden
Publisher:African Studies Centre
Geographic term:Subsaharan Africa
Subjects:corporation tax
fiscal policy
foreign investments
theses (form)
Link:http://hdl.handle.net/1887/14558
Abstract:This thesis examines the relationship between foreign direct investment (FDI) and tax regimes in eight emerging economies in sub-Saharan Africa, viz. Botswana, Zambia, Mozambique, Kenya, Tanzania, Uganda, Nigeria and Ghana. It finds that economies with a tax regime that has no special policy on fixed assets and no EPZs (export processing zones), but that have different tax rates per sector and many double taxation treaties (DTTs) are more likely to attract FDI than other tax regimes. The study also explores whether the trust of investors, the functioning of the government, infrastructure, the share of natural resources in total exports, and the rigidity of employment are factors in attracting FDI. A less bureaucratic government and a good reputation in the eyes of investors also prove to be important factors in attracting FDI. [ASC Leiden abstract]
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