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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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Does Nigeria need tax waivers to grow its economy? As reports show the huge losses in tax incentives Nigeria has recorded over the years, the aforementioned question growingly has been a subject of discussion in the economic space, especially in …
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Uganda operates a wide array of tax incentives schemes to attract investments like other countries in East Africa. However, due to significant amount of revenue foregone due to such schemes, Uganda has embarked on the process of rationalizing its o…
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"African countries have for several decades been receiving development assistance from the Bretton Woods Institutions (BWIs) based in Washington, D.C. The assistance comes with policies that reflect a liberal ideology fashioned in Washington and dub…
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The objective of this paper is to help inform future tax reforms related to tax expenditure provisions in Zambia. It sets out how tax expenditures can be categorised, measured and evaluated, and provides guidance on establishing a robust framework f…
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The first mining policy was introduced in Tanzania in 1996, aiming to transform the nascent industry into a robust private-led sector. The Mining Policy of 1996 and the Mining Act of 1997 laid out a 25-30-year vision that would see the sector's cont…
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The Employment Tax Incentive (ETI) is a South African wage subsidy programme introduced in 2014 as a form of tax relief for firms hiring workers between the ages of 16 and 29, who earn less than R6 000 per month. Designed as a tool to combat high le…
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