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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...
Working Paper
pdf
Zambia has undergone a dramatic transformation of economic policy during the 1990s. The election in 1991 of the Movement for Multi-party Democracy government saw the introduction of a series of major economic reforms designed to transform the Zambian economy from a relatively inward looking and...
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