Policy Notes for Finance Bill 2025
Date
2025
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
AERC
Abstract
Description
The policy notes in this document are compiled based on guidance from the National Treasury and key stakeholders in the GOK-AERC-UCPH-DERG Collaborative Research Project including members of the steering committee. Some policy notes are reflective of research undertaken in both year 1 and year 2 of the project. Those policy notes that stem directly from a single research project (i.e. Policy Note 3.2 regarding the excise tax on petroleum products) are identified by their project identifying number. Other policy notes contained in this document are compiled with a view to responding to the requests from the National Treasury for input on specific questions relating to various projects in the collaboration. It is important to note that research contained in these policy notes is preliminary, much of it is based on theoretical considerations, qualitative evidence and literature reviews, and further data analysis is necessary to produce full technical papers. Accordingly, these policy notes should be seen as guiding documents for ideas/debates and discussion in policy and research spheres but not as policy proposals or technical papers.