Tax Reform and Tax Yield in Malawi
Working Papers from African Economic Research Consortium
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)
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Persistent link: https://EconPapers.repec.org/RePEc:fth:afrirc:81
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