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Publications (14)
Working Paper
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– Simulation results for Zambia
The COVID-19 pandemic increased public debt and changed the income distribution in many countries. We use a numerical simulation approach to derive optimal nonlinear marginal tax rates for the pre-crisis and crisis periods. We contribute to the literature by examining optimal tax rates numerically...
Working Paper
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– A comparative perspective
We examine the distributional effects of the COVID-19 pandemic and associated tax-benefit measures in seven sub-Saharan African countries, focusing on the onset of the crisis.We evaluate impacts on disposable incomes, considering variations across income groups; assess the effectiveness of tax...
Along with several other African countries, Zambia has introduced a withholding system for value-added tax (VAT) to improve revenue collection and compliance. Even though VAT withholding policies are applied in several countries in Africa and similar industry-specific policies in Europe, empirical...
Working Paper
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Improving tax collection is essential if developing economies are to avoid over-reliance on external donor funds and loans. Revenue authorities in the Global South have recently adopted new policy tools to improve domestic revenue mobilization through taxes.One such new policy is a withholding...
Working Paper
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– Policy options for a sustainable fiscal regime
Zambia has changed its mineral tax regime repeatedly during the past decades in a bid to raise mineral revenue, but with only modest success. This paper looks at what the country needs to do to create a mining fiscal regime that could sustain operations, boost output, and raise revenues without...
Blog
– Challenging the conventional wisdom
It is widely accepted in recent work in economics and political science that ethnic diversity has a negative impact on the provision of public goods such as health and education. Indeed, the conventional wisdom holds that a negative relationship is so well-established empirically that research...
Journal Article
This peer-reviewed research is available free of charge. UNU-WIDER believes that research is a global public good and supports Open Access.
– Evidence of a Subnational “Diversity Dividend”
The “diversity debit” hypothesis – that ethnic diversity has a negative impact on social, economic, and political outcomes – has been widely accepted in the literature. Indeed, with respect to public goods provision – the focus of this article – the conventional wisdom holds that a negative...
Working Paper
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– Further Evidence of a Subnational ‘Diversity Dividend’
The hypothesis that ethnic diversity has a negative impact on public goods provision is widely accepted. Notably, most work on this issue fails to distinguish adequately between national versus subnational governance. We find that subnational empirical evidence in particular is inconclusive, and...
Research Brief
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Democracy assistance and donor support have been key in fostering a new type of civil society, dominated by NGOs, the legal community and churches. The bulk of donor funding to Zambia is channelled to the executive through budget support, this has the potential to increase the concentration of power...
Working Paper
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– Implementation of the New Aid Effectiveness Agenda in Health and Education in Zambia
There is a growing interest in the debate on aid effectiveness for assessing the impact of aid not only on economic growth and poverty reduction, but also on intermediate outcomes such as health and education. This paper reviews evidence from recent in-depth country work on the impact of government...
Book Chapter
From the book:
Democratic Trajectories in Africa
Working Paper
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The study examines Zambia’s evolving aid relationship in relation to the country’s democratic trajectory. The impact of aid in terms of democratic consolidation is linked to the development of the party system, the efficacy of key democratic institutions, and accountability in relation to tolerance...
Book Chapter
– Micro-Level Investigations in Three African Countries
From the book:
Food Insecurity, Vulnerability and Human Rights Failure
Working Paper
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– Micro-Level Investigations in Three African Countries
HIV/AIDS has a severe impact on food security, affecting all of its dimensions: availability, stability, access, utilization. FAO recognizes that HIV/AIDS is a determining factor for, as well as a consequence of, food insecurity. Although the relationships among gender, food security and rural...
Displaying 14 of 14 results