Taxation in Tanzania

Jörgen Levin

No DP2001-80, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: Tanzania has during the past years made substantial progress in stabilising the economy. One of the major issues has been to cut down on government activities and there has been a remarkable contraction. Although tax reform has been an important component in Tanzania's economic reform programme the domestic revenue-GDP ratio has remained low. Some of the factors behind the decline in the tax-GDP ratio over the past years are substantial reductions in external taxes, relative large tax incentives for new investments, downsizing of the parastatal sector and sluggish private sector growth.

Keywords: Fiscal policy; Households; Taxation; Welfare economics (search for similar items in EconPapers)
Date: 2001
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