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Tax Reform and Tax Yield in Malawi

Author

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  • Chipeta, C.

Abstract

The 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.

Suggested Citation

  • Chipeta, C., 1998. "Tax Reform and Tax Yield in Malawi," Papers 81, African Economic Research Consortium.
  • Handle: RePEc:fth:afrirc:81
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    Cited by:

    1. Ayoki, Milton & Obwona, Marios & Ogwapus, Moses, 2005. "Tax Reforms and Domestic Revenue Mobilization in Uganda," MPRA Paper 80328, University Library of Munich, Germany.
    2. Ayoki, Milton & Obwona, Marios & Ogwapus, Moses, 2008. "The Revenue Effects of Uganda’s Tax Reforms, 1989-2008," MPRA Paper 78842, University Library of Munich, Germany.

    More about this item

    Keywords

    TAX SYSTEMS ; ECONOMETRIC MODELS ; FISCAL POLICY ; AFRICA;

    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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