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Tax Reform and Tax Yield in Malawi

"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 ...

Tax Reforms and Revenue Mobilization in Kenya

"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...

Decline in Gold Prices, Tax Receipts and Employment: Which Adaptation Strategy for Burkina Faso?

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...

Tax Administration Reforms: Lessons from Georgia and Uganda

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 countr...

Uncovering the Unknown: An Analysis of Tax Evasion in Zambia

"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 e...

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