Show simple item record Bonu, N.S. Motau, P. 2012-11-26T06:28:46Z 2012-11-26T06:28:46Z 2009-04
dc.identifier.citation Bonu N.S. & Motau, P. (2009) The impact of income tax rates (ITR) on the economic development of Botswana, Journal of Accounting and Taxation Vol. 1 No. 1, pp. 008-022 en_US
dc.description.abstract Traditional schools of thought advocated the theory of low income tax rates’ influencing economic development, whereas modern schools of thought propagated the theory of higher income tax rates producing greater economic growth, especially for developed nations. In order to justify these thoughts an attempt was made taking Botswana as a case study to pin point the effect of low and high income tax rates on economic growth. In this study various parameters were taken into account including income tax rates, income tax revenue, total revenue and GDP of the country in the nominal and real value of the money. It was located that low income tax rates boosted the economic growth of Botswana. en_US
dc.language.iso en en_US
dc.publisher Academic Journals, en_US
dc.subject real value of money en_US
dc.subject nominal en_US
dc.subject economic development en_US
dc.subject Income tax rates en_US
dc.title The impact of income tax rates (ITR) on the economic development of Botswana en_US
dc.type Published Article en_US en_US

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