An overview of commodity tax reform in Southern Africa
Various studies have emphasised the trade and/or revenue implications of free trade. The purpose of this study is to investigate future tax implications of further economic integration. Additional considerations are whether tax competition can become an issue and whether it can be used to the benefi...
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Format: | Article |
Language: | English |
Published: |
AOSIS
2004-04-01
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Series: | South African Journal of Economic and Management Sciences |
Online Access: | https://sajems.org/index.php/sajems/article/view/1374 |