Tax Reform and Tax Yield in Malawi

C. Chipeta

Working Papers from African Economic Research Consortium

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.

Keywords: TAX SYSTEMS; ECONOMETRIC MODELS; FISCAL POLICY; AFRICA (search for similar items in EconPapers)
JEL-codes: C30 E62 H20 H22 (search for similar items in EconPapers)
Date: 1998

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Persistent link: http://EconPapers.repec.org/RePEc:fth:afrirc:81

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