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"The main purpose of this report is to raise the issue of tax incentives and exemptions. Are they too generous for a country like Rwanda that is struggling to raise money to fund its development strategy? Are they targeted at the right groups? Are t…
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The Tanzanian government is taking active steps to foster industrialization under the Tanzania Development Vision (TDV) 2025 plan. By 2025, the industrial sector should contribute 40% to GDP. The government’s priorities include interventions to enco…
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A demand-supply framework has been developed and applied to Tanzania to explore the link between democratisation, economic liberalisation and the use of tax exemptions to fund political parties’ electoral campaigns. In Tanzania, the demand for this…
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Generally it is now an accepted belief that taxation contributes to the quality of governance. There are a number of variants of the broad argument. The most general proposition is that, if governments are dependent on broad general taxation for the…
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On the 27th of January 2021 the government of Zimbabwe through the Minister of Finance gazetted the Income Tax (Exemption from Income Tax) (Great Dyke Investments Private Limited) Notice, 2021 or the Statutory Instrument 26 of 2021. In a context whe…
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In this paper, we contribute to a better understanding of the political economy of tax exemptions in African countries. Based on a simple demand-supply framework, we explore how, in the context of increasingly competitive elections and economic libe…
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