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    <subfield code="a">Khadija Sharife</subfield>
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    <subfield code="a">Big Breaks for Companies, Few Benefits for Citizens</subfield>
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    <subfield code="a">Washington</subfield>
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    <subfield code="c">2014.</subfield>
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    <subfield code="a">The article shows that South Africa&#x2019;s Diamond Export Levy Act offers companies trading in diamonds generous tax breaks if they sell stones locally, in a bid to build a home grown industry for cutting and polishing stones. But most diamonds sold on the South African market to gain this tax break appear to be exported abroad, still uncut &#x2013; the opposite of what the exemption was designed to achieve.</subfield>
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    <subfield code="a">corruption capital flight taxes underpricing mispricing</subfield>
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    <subfield code="u">http://iffoadatabase.trustafrica.org/iff/big_breaks_for_companies,_few_benefits_for_citizens.docx</subfield>
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    <subfield code="c">NA</subfield>
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