Tax Reform and Tax Yield in Malawi.

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.

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Year of publication:	1998
Authors:	Chipeta, C.
Institutions:	African Economic Research Consortium
Subject:	TAX SYSTEMS \| ECONOMETRIC MODELS \| FISCAL POLICY \| AFRICA

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Series:	African Economic Research Consortium.
Type of publication:	Book / Working Paper
Notes:	26 pages
Classification:	C30 - Econometric Methods: Multiple/Simultaneous Equation Models. General ; E62 - Fiscal Policy; Public Expenditures, Investment, and Finance; Taxation ; H20 - Taxation, Subsidies, and Revenue. General ; H22 - Incidence
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005669402