1887

n African Finance Journal - Industrial research and development and tax incentive policies : a survey and lessons for Africa

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Abstract

To increase and attract private investments on research and technology development, whether through acquisition or greenfield for production of value-added and technology-intensive products, fiscal tax policies have to be reformed. This article surveys recent trends in tax incentive policies in some of the developed countries and argues that there are good lessons for Africa to learn. Therefore, through NEPAD initiatives, tax incentives for promoting scientific, technological and innovation activities to improve production and competitiveness should be given a higher priority by African governments and relevant institutions, in order to stimulate both domestic and foreign direct investments in the industrial sector.

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/content/finj/8/1/EJC33821
2006-01-01
2016-12-07
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