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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:The revenue elasticity of the Zimbabwean individual income tax 1967-1981
Authors:Lambert, Peter J.
Suckling, John R.
Periodical:The Zimbabwe Journal of Economics
Geographic term:Zimbabwe
Subject:income tax
Abstract:Analysis of the Zimbabwean individual income tax, based entirely upon the annually published report on tax collections, incomes and abatements, and a method of analysis first explored in Hutton and Lambert (1980) and Fries, Hutton and Lambert (1982) and applied to the UK and USA respectively. This paper makes a new theoretical contribution to tax analysis, extending previously established methodology to a tax credit scheme, and illustrates that a detailed anatomy of the income tax can be drawn up from a fairly minimal, aggregative data set, without the use of computers. The authors develop, and apply to Zimbabwe, an approach to the analysis of the macro properties of an individual income tax which draws only upon commonly available distributional data on tax payments and abatements. Ref.