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Publications (2)
Working Paper
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– Evidence from Zambian tax administrative data
We investigate the behavioural responses of individual taxpayers to changes in marginal personal income tax rates applying empirical bunching methodology to tax administrative data from Zambia over the period from 2014 to 2021. We find evidence for excess bunching at the first kink in the tax...
Journal Article
This peer-reviewed research is available free of charge. UNU-WIDER believes that research is a global public good and supports Open Access.
– Zambezi basin and South Africa
Part of Journal Special Issue
Prospects for Renewable Energy in Africa
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