FLATTERS, FRANK; Jenkins, Glenn; ROXAN, IAN - Economics Department, Queen's University - 1991
Indirect taxes currently account for more than 50 percent of the government of Zambia’s non-capital recurrent revenues. For 1990, it is estimated that customs duties accounted for about 25 per cent of total indirect taxes, with import sales amounting to 34 per cent, local sales taxes 18 per...