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Publications (11)
Journal Article
– Insights from survey and tax administrative data in Zambia
THIS ARTICLE IS ON EARLY VIEW | This study examines how formal firms have been impacted by and recovered from the COVID-19 pandemic, by drawing on two distinct but complementary data sources. This is the first attempt to use both survey and tax administrative data to measure the impact of the...
Zambia is putting in place fiscal measures to improve the efficient collection of domestic revenue to finance social and public infrastructure. This analysis shows how much more revenue can be accumulated if tax evasion was at the bare minimum. Tax gap describes the share of the potential tax...
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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– A bottom-up approach based on audit assessments
Assessing tax gaps—the difference between the potential and actual taxes raised—plays a vital role in achieving positive domestic revenue objectives through improved and reformed taxation. This is particularly pertinent for growth outcomes in developing countries. This study uses a bottom-up...
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...
Working Paper
pdf
– Insights from survey and tax administrative data in Zambia
This paper examines how formal firms have been impacted by and recovered from the pandemic by drawing on two distinct but complementary data sources. This is the first attempt to use both survey and tax administrative data to measure the initial decline and subsequent recovery of firm sales and...
– New perspectives on travelling for research
Working for an international organisation presents a host of challenges, given the vast nature of tasks that one must surmount in a fast paced and changing environment. It might be a roller coaster, but also satisfying by providing many worthwhile experiences. The latter was my sensation during my...
Research Brief
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Democracy assistance and donor support have been key in fostering a new type of civil society, dominated by NGOs, the legal community and churches. The bulk of donor funding to Zambia is channelled to the executive through budget support, this has the potential to increase the concentration of power...
Book Chapter
From the book:
Democratic Trajectories in Africa
Working Paper
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The study examines Zambia’s evolving aid relationship in relation to the country’s democratic trajectory. The impact of aid in terms of democratic consolidation is linked to the development of the party system, the efficacy of key democratic institutions, and accountability in relation to tolerance...
Displaying 11 of 11 results