This paper analyses tax harmonisation in the SADC region. Results of first attempt to devise
a tax policy harmonisation measure (TPHM) by the use of a cross-sectional and panel data
are reported. New methodology of computing optimum tax rates (OTRs) are introduced and
a robustness test (via a sensitivity analysis) on the impact of taxation (based on new tax
dataset from the TPHM and OTRs computation) on FDI inflows to the SADC is conducted.
The research shows a need for the SADC countries to develop policies aimed at collectively …

This paper analyses tax harmonisation in the SADC region. Results of first attempt to devise
a tax policy harmonisation measure (TPHM) by the use of a cross-sectional and panel data
are reported. New methodology of computing optimum tax rates (OTRs) are introduced and
a robustness test (via a sensitivity analysis) on the impact of taxation […]