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Special Economic Zones (SEZs) in Zanzibar: Tax Concessions as Liberating Enterprise or Creating Distortions?

Despite globally acknowledged beliefs in the positive impact of tax incentives, research reveals that they may not significantly influence Special Economic Zone (SEZ) performance. The brief identifies several reasons, including the absence of revenue generation, potential conflicts of interest, and the disadvantages faced by local supplier firms. Based on these findings, the policy brief presents three vital policy recommendations for the government of Zanzibar.
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