Tax expenditures and the fiscal contract in Zimbabwe

Christian von Haldenwang, Gibson Chigumira, Erinah Chipumho and Chifundo Mchowa

No wp-2025-108, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: This explorative study analyses how the use of tax expenditures affects the fiscal contract in Zimbabwe by focusing on special economic zones (SEZs) in the mining sector. SEZs combine a variety of business-related tax expenditures. Governments use them to attract investment, boost exports, promote employment and create positive spillover effects for the national economy. However, their efficiency is often in doubt. SEZs are frequently seen as a product of lobbying by powerful economic groups, and a source of rent-seeking and corruption.

Keywords: Fiscal contractualism; Taxation; Tax expenditures; Special Economic Zones; Zimbabwe (search for similar items in EconPapers)
Date: 2025
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