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Contributor: Evaristo Mwale

Tax Expenditures Country Report: Zambia

 Evaristo Mwale | 18 December 2025
Fiscal, Discussion Notes | Tags: GTED, GTETI, Tax Expenditures, Zambia
Over the years, Zambia has adopted a range of tax incentives through rate adjustments, exemptions, and deferrals—to encourage investment, promote industrial growth, and stimulate trade. These policy tools reflect the government’s broader commitment ... ... continue reading

Evaristo Mwale

Evaristo Mwale is a Research Fellow in the Department of Economics at the University of South Africa (UNISA). He is also a Senior Economist in the Research and Policy Unit of the Zambia Revenue Authority. His work focuses on tax policy, revenue forecasting, and empirical research on taxation and economic development. He holds a Ph.D. in Economics from the University of South Africa and has led several national studies on domestic resource mobilisation, firm-level productivity, and the redistributive effects of taxation. He has collaborated extensively with international institutions, including the IMF, World Bank, USAID, the Economic Commission for Africa (ECA), and UNU-WIDER, where he is a Research Fellow alumnus.
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