Show simple item record

dc.contributor.author Bonu, N.S.
dc.contributor.author Motau, P.
dc.date.accessioned 2012-11-26T06:28:46Z
dc.date.available 2012-11-26T06:28:46Z
dc.date.issued 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.identifier.uri http://hdl.handle.net/10311/1085
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, http://www.academicjournals.org 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
dc.link www.academicjournals.org/jat/pdf/.../Bonu%20and%20Pedro.pdf en_US


Files in this item

This item appears in the following Collection(s)

Show simple item record

Search UBRISA


Advanced Search

Browse

My Account