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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 ...