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Publications (3)
Along with several other African countries, Zambia has introduced a withholding system for value-added tax (VAT) to improve revenue collection and compliance. Even though VAT withholding policies are applied in several countries in Africa and similar industry-specific policies in Europe, empirical...
Working Paper
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Improving tax collection is essential if developing economies are to avoid over-reliance on external donor funds and loans. Revenue authorities in the Global South have recently adopted new policy tools to improve domestic revenue mobilization through taxes.One such new policy is a withholding...
– Evidence from tax administrative and survey data in Zambia
Like most other countries, the government of Zambia introduced restrictions to control COVID-19, which considerably curtailed normal economic activity. A new WIDER and World Bank working paper, a multi-institutional collaboration of UNU-WIDER, the World Bank, the Zambia Revenue Authority and the...
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