for both public and private investments. This paper examines whether fiscal policy and investment matters for GDP growth … private investment among selected African countries has a positive impact on GDP growth. The findings further indicate that …

are offset by tax benefits arising from debt financing. Allowing partial deduction of capital cost is thus a necessary … condition for investment neutrality to hold. …

taxed on their global incomes. However, while considering the reform at the proposed scale tax administrators must be able …