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 focuses on tax reform as an instrument for raising tax yield or productivity. The specific and principal objective of the study is to investigate the factors that influence yield or productivity of the tax system of Malawi, and how tax yield or productivity can be improved. To pursue this objective, the study estimates the buoyancy and elasticity of the tax system as a whole, of the major groups of taxes and of individual taxes."