Forgiveness or loophole? evaluating the effect of Zambia's tax amnesty programme on compliance

Jonathan Msoni

No wp-2026-41, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: This paper examines the efficacy of tax amnesty programmes in developing countries, using administrative tax data from Zambia. I assess the impact of the 2017 tax amnesty programme on compliance among small and medium-sized firms. I find that programme eligibility increases compliance on the extensive margin, raising the probability of reporting positive sales by 17-17.9 per cent and of making a tax payment by 16.5 per cent. However, the amnesty has no significant effect on reported sales or taxes paid on the intensive margin.

Keywords: Tax; Tax evasion; Small and medium enterprises; Zambia; Tax compliance (search for similar items in EconPapers)
Date: 2026
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