CMI Insight 3

Reforming the personal income tax legislation in Angola has been under preparation since 2011. There are many challenges related to creating an effective and fair tax system in a highly unequal society that the Angolan Government will have to take into consideration. This Insight examines the proposal for personal income tax reform in light of the current government’s campaign slogan of growing more and distribute better, which are two areas that can be directly influenced through the tax system. The purpose of this Insight is to contribute to the public debate about the tax reform in Angola.


Odd-Helge Fjeldstad

Odd-Helge Fjeldstad is a Research Professor at the Chr. Michelsen Institute, an Extraordinary Professor at the African Tax Institute, and a Senior Fellow of the International Centre for Tax and Development.

Søren Kirk Jensen

Francisco Miguel Paulo

Download (PDF)