Zambian 2013 Budget Reviewed by Kampamba Shula

On 12 October 2012, the Minister of Finance, Hon. Alexander Bwalya Chikwanda, MP, announced the 2013 National Budget. Budget highlights and taxation and other changes as contained in the Budget speech and the Zambia Revenue Authority (“ZRA”) publication.

Friday, October 5, 2018

The Tokota Theorem – A Sociological and Economic Approach to Youth Crime

It is Russian Novelist, Fyodor Dostoevsky, who once said “The degree of civilization in a society is judged by entering its prisons”. Following this rationale my latest paper operates on the assertion that the state of youth in a nation is reflected by youth in prison. A nation’s youth in prison constitutes those who are deviantly criminal and those who are criminally deviant....

The John Mwanza Formula – Comparative static analysis of tax revenue, compliance and evasion in Zambia by Kampamba Shula

The Private Sector in Zambia and the Government have for a long time been at loggerheads with regards to tax rates and revenue. Government wants more revenue which usually tends to support suggestions for increasing tax rates. This tendency can best be explained by the “Law of the instrument” a phrase from Abraham Maslow’s The Psychology of Science, published in 1966...

Rebasing GDP: The Bossano Example

In the 2019 budget announced by the Hon Mwanakatwe, she announced that Government will rebase the GDP in 2019. Now I could explain rebasing relates to the nominal and real GDP of a country which would honestly be unnecessary fancy English so let me just use a normal example. Imagine a household far away in a land called Chambia (I know, I couldn’t resist) lives a man called...