Journal of Accounting and Taxation
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Article Number - EFB0C77667


Vol.1(1), pp. 008-022 , April 2009
DOI: 10.5897/JAT09.011
ISSN: 2141-6664



Full Length Research Paper

The impact of income tax rates (ITR) on the economic development of Botswana


Bonu N. S.* and Pedro Motau P.




Faculty of Business, University of Botswana, Gaborone, Botswana


Email: bonuns@mopipi.ub.bw






 Accepted: 26 March 2009  Published: 30 April 2009

Copyright © 2009 Author(s) retain the copyright of this article.
This article is published under the terms of the Creative Commons Attribution License 4.0


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.

 

Key words: Income tax rates, economic development, nominal, real value of money.


APA (2009). The impact of income tax rates (ITR) on the economic development of Botswana. Journal of Accounting and Taxation, 1(1), 008-022.
Chicago Bonu N. S. and Pedro Motau P.. "The impact of income tax rates (ITR) on the economic development of Botswana." Journal of Accounting and Taxation 1, no. 1 (2009): 008-022.
MLA Bonu N. S. and Pedro Motau P.. "The impact of income tax rates (ITR) on the economic development of Botswana." Journal of Accounting and Taxation 1.1 (2009): 008-022.
   
DOI 10.5897/JAT09.011
URL http://www.academicjournals.org/journal/JAT/article-abstract/EFB0C77667

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