Ideas to Action:

Independent research for global prosperity

Publications

 

Front cover of Zambia domestic resource mobilization paper
December 11, 2019

How Erratic Tax Policies Are Impeding Revenue Mobilization in Zambia

This case study assesses whether Zambia’s tax and fiscal policies have been impeded by political and technical constraints. Tax policy is a deliberate—yet intricate—process requiring not just well-measured choices, but also stability. Zambia has undertaken several tax reforms that have included broadening the tax base, establishing a revenue collection agency, and introducing a value-added tax (VAT). 

Ramos Emmanuel Mabugu and Eddie Rakabe