Selaus tekijän mukaan kokoelmassa Valtion taloudellinen tutkimuskeskus VATT

    • Assessing the impact of an intervention to withhold value-added tax in Zambia 

      Adu-Ababio, Kwabena; Koivisto, Aliisa; Kumwenda, Andreya; Chileshe, Gregory; Mulenga, John; Mebelo, Mutemwa; Mufana, Ian; Shamabobo, Yenda
      WIDER Working Paper : 2023/21 (UNU-WIDER, 01.02.2023)
      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 ...
    • Estimating tax gaps in Zambia - A bottom-up approach based on audit assessments 

      Adu-Ababio, Kwabena; Koivisto, Aliisa; Lungu, Eliya; Mwale, Evaristo; Msoni, Jonathan; Musole, Kangwa
      WIDER Working Paper : 2023/25 (UNU-WIDER, 01.02.2023)
      Assessing tax gaps—the difference between the potential and actual taxes raised—plays a vital role in achieving positive domestic revenue objectives through improved and reformed taxation. This is particularly pertinent ...