Twivwe Siwale

Twivwe Siwale is a Country Economist for the IGC in Zambia. She is a Commonwealth Scholar who holds an MSc in Public Economics from the University of York. She has over six years of experience in the field of public finance and management with an emphasis in taxation. Prior to joining the IGC, Twivwe worked at the Zambia Revenue Authority as a Policy and Legislation Officer where she worked on policy implementation in the Domestic Taxes Division. She is also a Mandela Washington Fellow who studied Public Management at the Andrew Young School of Public Policy in Atlanta, Georgia. Twivwe’s research interests lie in public sector reform, taxation, inequality, and artisanal and small scale mining in Africa.

Content by Twivwe Siwale
  • Publication - Project Report

    The social dimensions of tax compliance: A conjoint experiment among small enterprises in Zambia

    8 Nov 2019 | Dan Pemstein, Brigitte Seim, Twivwe Siwale

  • Blog post

    The current state of artisanal and small-scale mining in Zambia

    Zambia’s development trajectory has been shaped by mining.  For close to a hundred years, the extraction of copper has dominated the economy. Without exception, the firms that have controlled the sector have been large-scale, mostly foreign – albeit with periods of national ownership – had access to huge capital outlays, and have focused on copper mining. Relatively...

    6 Nov 2019 | Twivwe Siwale

  • Blog post

    Can paying taxes be social? Lessons on the social dimensions of tax compliance among MSMEs in Zambia

    Zambia’s open-air markets bustle with commercial activity. Over time, bonds have formed among operators, creating social networks, shared social norms, and, in some cases, social organisations capable of articulating the needs and aspirations of those who work in these communities. As one walks through Kalingalinga market—one of approximately 80 markets in...

    16 Sep 2019 | Dan Pemstein, Brigitte Seim, Twivwe Siwale

  • Blog post

    Mining taxation policy in Zambia: The tyranny of indecision

    Instability, massive increases and novel taxes not seen anywhere in the world’. That is the way the outgoing Zambia Chamber of Mines President, Nathan Chishimba, described the new tax measures targeted at the mining sector in the 2019 budget. The Zambian government has charged that these new measures will ensure that the sector is paying its fair share of taxes, but the...

    13 Jun 2019 | Twivwe Siwale, Benjamin Chibuye

  • Blog post

    Rethinking VAT: Making sense of Zambia’s policy U-turn on VAT

    On 28 September 2018, the Zambian Minister of Finance, Margaret Mwanakatwe, in her maiden budget address to Parliament, announced a major policy change set to turn the Zambian tax system on its head. Effective April 2019, Zambia will abolish Value Added Tax (VAT) and replace it with a non-refundable sales tax. This move re-opened a policy debate: Which consumption tax is...

    4 Feb 2019 | Twivwe Siwale

  • Project

    Exploring scalable, efficient innovations to improve tax compliance among MSMEs

    In Zambia, tax compliance rates are very low, especially among the Micro, Small and Medium Enterprises (MSMEs). Concerns have been raised by some MSMEs that the current institutions, modes, and approaches employed in taxing MSMEs are outdated, costly, or otherwise cumbersome. The objective of this research project is to explore the possible barriers to and solutions for...

    25 Sep 2018 | Dan Pemstein, Brigitte Seim, Twivwe Siwale

  • Blog post

    Evidence-based tax policy: A policymaker’s perspective

    Collaborative research can play an important role in addressing the challenges that tax authorities in Africa face. IGC’s regional tax conference in Lusaka brought together tax authorities from several African countries to share their experiences and insights on using evidence in tax policy design and enforcement. Tax collection agencies across the world are facing...

    13 Aug 2018 | Twivwe Siwale