results
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"The purpose of this study is to evaluate the tax reforms that Malawi has carried out over time, paying particular attention to intensive reforms that were undertaken in the context of structural adjustment in the 1980s and early 1990s. The study fo…
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"This study analysed the productivity of Kenya’s tax structure in the context of the tax reforms. The findings suggest that tax reforms had a positive impact on the overall tax structure and on the individual tax handles, even though the impact of t…
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Several tax revenue administrations have implemented significant reforms along their journeys with the aim of attaining higher tax revenue collections, improved taxpayer compliance and more efficient service delivery. The results defer from country …
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"The Government of the Republic of Zambia, like many other governments in the world, significantly relies on tax revenue to finance both its key infrastructure development and social services. This study investigates the extent and causes of tax eva…
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Since 2007, Burkina Faso’s mining sector has been growing quickly, with gold replacing cotton as its biggest export. However, the decline in gold prices since 2012 has hit the Burkinabe economy hard. Using a static calculable general equilibrium (…
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National tax administrations in sub-Saharan Africa have undergone considerable reform in recent decades. In a number of respects, they are, on average, more reformed and more efficient than tax administrations in other low income regions of the worl…
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