Articles liés à Tax Incentives in Africa: A Human Rights Perspective:...

Tax Incentives in Africa: A Human Rights Perspective: Competition to Attract FDI through Tax Incentives: A Threat for the Realisation of Socio-economic Rights in Africa - Couverture souple

Tessema, Samuel Tilahun

 
9783847332510: Tax Incentives in Africa: A Human Rights Perspective: Competition to Attract FDI through Tax Incentives: A Threat for the Realisation of Socio-economic Rights in Africa
Couverture souple
ISBN 10 : 3847332511 ISBN 13 : 9783847332510
Editeur : LAP LAMBERT Academic Publishing, 2011

Synopsis

In a desperate quest for development, many states are granting extremely generous and untargeted tax incentives to Foreign Direct Investment (FDI) without any due consideration of the inefficacy or negative spillover effects of such incentives. This is especially true for African countries which are under continuous internal and external political pressure because of their fragile economies and extremely high unemployment rate. Under such conditions therefore the absence of empirical evidence for the economic efficacy of tax incentives does little to quell the political enthusiasm. Then what is the impact of this negligent, if not deliberate, act of African countries on the socio-economic rights of their population? Are tax incentive schemes in compliance with the human rights, particularly socio-economic rights obligations of African countries? How do they affect the socio-economic rights of African people and how can these acts of governments be challenged using the relevant human rights instruments ratified by African countries? are some of the questions that this research tries to seek answer to.

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

Présentation de l'éditeur

In a desperate quest for development, many states are granting extremely generous and untargeted tax incentives to Foreign Direct Investment (FDI) without any due consideration of the inefficacy or negative spillover effects of such incentives. This is especially true for African countries which are under continuous internal and external political pressure because of their fragile economies and extremely high unemployment rate. Under such conditions therefore the absence of empirical evidence for the economic efficacy of tax incentives does little to quell the political enthusiasm. Then what is the impact of this negligent, if not deliberate, act of African countries on the socio-economic rights of their population? Are tax incentive schemes in compliance with the human rights, particularly socio-economic rights obligations of African countries? How do they affect the socio-economic rights of African people and how can these acts of governments be challenged using the relevant human rights instruments ratified by African countries? are some of the questions that this research tries to seek answer to.

Biographie de l'auteur

Samuel Tilahun Tessema was born in Addis Ababa, Ethiopia, in 1984. He received his LLB in 2006 from Addis Ababa University; LLM in 2008 from the University of Pretoria; and Advanced Diploma in 2010 from Abo Akademi University. He is currently working as a Legal Officer at the African Commission on Human and Peoples' Rights in Banjul, The Gambia.

Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.

Éditeur
LAP LAMBERT Academic Publishing
Date d'édition
2011
Langue
anglais
ISBN 10 
3847332511
ISBN 13 
9783847332510
Reliure
Broché
Nombre de pages
84
Coordonnées du fabricant
non disponible
Personne responsable
KreGa Onlinehandel GmbH
4950000000000
info@krega-onlinehandel.de

Birkenweg 31
Brakel
33034
Allemagne