Malawi, Selected Issues and Statistical Appendix, Issues 2-182

20 percent agricultural alcoholic beverages allowances arrears Bank of Malawi benefits broadening the tax budget capital CCA system cointegrating commercial banks consumption corporate income tax debt relief dividend tax dividend withholding tax domestic efficiency equity concerns ERER excise duty exempt expenditure management exports fiscal funds growth HIPC incentives income brackets income tax rate indirect taxes International Monetary Fund levy Lilongwe line ministries Malawi kwacha Malawi Revenue Authority manufacturing marginal tax rates millions of Malawi Ministry of Finance motor vehicles national roads authority optimal tax payments percent of GDP personal income tax petroleum policymaker poverty pro-poor expenditure progressive tax real exchange rate reduce REER social Source spending Standard error surtax T-statistics Table tariff tax administration tax base tax burden tax collections tax policy tax system taxable taxation tobacco trade U.S. dollars Ultra-poor Poor Non-poor variables withholding tax Zambia zero-rated