The rise and fall of the mining royalty regime in Zambia
Zambia has a long history of disputed changes of the mining tax regime with damaging effects on the working relations between the Government and the mining sector. A shared assumption has been that profit-related taxes such as the corporate income tax (CIT) should be a main component of the mining tax regime. In the 2014/15 Budget, the Government abolished the CIT and instead increased the royalty rates substantially. A few months later the new tax regime was reversed, the CIT was reintroduced and royalty rates reduced. In this Brief we examine these dramatic changes in mining taxation. We argue that a more constructive public-private dialogue is essential to ensure a sustainable tax framework and taxpayers’ trust in the tax system.
Capital flight, tax policy and lobbyists in Africa
Lifting the veil of secrecy: Perspectives on international taxation and capital flight from Africa
Lifting the Veil of Secrecy: Perspectives on International Taxation and Capital Flight from Africa
Odd-Helge Fjeldstad, Sigrid Klæboe Jacobsen, Peter Henriksen Ringstad, Honest Prosper Ngowi
Counter-mobilization against child marriage reform in Africa
Ragnhild Louise Muriaas, Liv Tønnessen, Vibeke Wang
Tax bargains in unlikely places: The politics of Zambian mining taxes
The Extractive Industries and Society
Local Content in Tanzania’s Gas and Minerals Sectors: Who regulates?
Jesse Salah Ovadia
Taxing the urban boom in Tanzania: Central versus local government property tax collection
Odd-Helge Fjeldstad, Merima Ali, Lucas Katera
Theory and practise of decentralization by devolution: Lessons from a research programme in Tanzania (2002-13)
Odd-Helge Fjeldstad and Lucas Katera
Research and policy nexus: Perspectives from twenty years of policy research in Tanzania.