Tax Reform and Tax Yield in Malawi
AbstractThe problem of this study is to evaluate tax reforms as instruments for raising tax yield in Malawi. The study tests two hypotheses: that the yield of the tax system as a whole, of its major components and of individual taxes, is not buoyant; and that the yield of the tax system as a whole, of its major components and of individual taxes is not income elastic. In order to test these hypotheses, two sets of regression equations were estimated.
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Bibliographic InfoPaper provided by African Economic Research Consortium in its series Papers with number 81.
Length: 26 pages
Date of creation: 1998
Date of revision:
Contact details of provider:
Postal: African Economic Research Consortum, P.O. Box 62882, Nairobi, Kenya
Phone: (254-2) 228057
Fax: (254-2) 219308
Web page: http://www.aercafrica.org/
More information through EDIRC
TAX SYSTEMS ; ECONOMETRIC MODELS ; FISCAL POLICY ; AFRICA;
Find related papers by JEL classification:
- C30 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - General
- E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
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