Global Corporate Tax Change and the Impact on Southern Africa: Advancing Pluralist Thinking in Economics
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Authors
Robinson, Zurika
Issue Date
2022
Type
Inaugural Lecture
Language
en
Keywords
Corporate tax , Southern Africa , Pluralism , Economics
Alternative Title
Abstract
Corporate tax systems of developing countries can potentially be contributors or
impediments to their economic development. This is especially relevant for Southern
Africa and, as such, the Southern African Development Community (SADC) has a set
agenda regarding regional integration goals, and where the guiding principle is tax
harmonisation that benefits all members through tax reform efforts. An understanding
of the main determinants of corporate tax (CT) rates, whether internal public needs or
external competitive pressure, becomes pertinent. A recent announcement of a global
minimum corporate tax rate of 15 per cent holds promise in reducing harmful tax
competition and profit shifting and therefore sustainable revenue for all governments
concerned.
Description
Citation
Robinson, Zurika. 2022. Global Corporate Tax Change and the Impact on Southern Africa:: Advancing Pluralist Thinking in Economics. Inaugural Lecture presented at the University of South Africa on 18 July 2022. Pretoria: University of South Africa
Publisher
UNISA