Sales tax vs VAT – A review

In 2019 a proposed Government intervention reopened a policy debate over which consumption tax is more efficient – sales tax or VAT? This research paper by Kampamba Shula delved into the implications of switching from the VAT system to the Sales tax system and served as part of the advocacy material that swayed the decision.

You can download the paper below

https://www.academia.edu/40876314/Sales_Tax_vs_VAT

https://www.researchgate.net/publication/337110653_Sales_Tax_vs_VAT

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