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Publications (5)
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
pdf
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...
Research Brief
pdf
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
pdf
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 5 of 5 results