Tag: Zambia

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How Do We Measure Tax Expenditures? The Zambian Example

How Do We Measure Tax Expenditures? The Zambian Example

ICTD Working Paper 68 Summary: The objective of this paper is to help inform future tax reforms related to tax expenditure provisions in Zambia. It sets out how tax expenditures can be categorised,…
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Low Government Revenue from the Mining Sector in Zambia and Tanzania: Fiscal Design, Technical Capacity or Political Will?
  • Saturday, 19 September 2015
  • Olav Lundstøl, Gaël Raballand and Fuvya Nyirongo

Low Government Revenue from the Mining Sector in Zambia and Tanzania: Fiscal Design, Technical Capacity or Political Will?

  ICTD Working Paper 9: Summary The contribution of mining to economic and social development in Sub-Saharan Africa is under increased scrutiny and criticism. Minerals are non-renewable resources,…
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Caught in a Trap: Zambia’s Mineral Tax Reforms

Caught in a Trap: Zambia’s Mineral Tax Reforms

  ICTD Working Paper 5: Summary Any investment that involves unrecoverable costs relies on the good faith of the government not to raise taxes after costs have been incurred. Unfortunately,…
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