On 22 September 2022, the OECD published a taxation working paper assessing the impact of tax incentives on the effective tax rates in seven Sub-Saharan African countries, including Angola, Botswana, Eswatini, Kenya, Mauritius, Senegal, and South Africa. --- Assessing tax relief from targeted investment tax incentives through corporate effective tax rates Methodology and initial findings for seven Sub-Saharan African countries Corporate tax incentives reduce investment costs for businesses, which may affect investment and location decisions. They apply through different designs and interact with countries’ standard tax systems, often making it difficult for tax policy makers and researchers to compare their...