Chapter 4 | Page 172 others, such as Malta, provided details of reforms in taxation laws that address macroeconomic and resource maximisation concerns.140 Some States also emphasised their taxation policy, highlighting key areas of State revenue, and identified their efforts to increase the efficiency of the customs service in order to increase import duty collection, which resulted in an increase in total revenue.141 Increased revenue collection associated with the introduction of Sales Tax, Service Tax, VAT and excise tax, profit tax and corporate taxes was also highlighted.142 Tax reforms and developments in tax policies are referred to in some States reports. A number of States identified these changes in tax regimes as a measure for achieving development, employment and other socio-economic policy goals. For example, Guyana identified the changes it had made to income tax policy through an increase in the income tax threshold for low income earners, which resulted in increased disposable income for a large population and a reduction in overall government revenue.143 A number of States also used tax policies, such as tax breaks, to promote social goals including participation of disabled people in the workforce,144 tax relief for purchase of houses,145 and job creation and training.146 The Solomon Islands highlighted changes in the Income Tax Act which provided additional incentives to the private sector as a means of increasing investment and employment.147 In response to the ESCR Committee’s previous recommendation, Mexico identified its commitment to re-orient the macroeconomic environment and strengthen policy discipline in the 140 CESCR, State Report: Malta, E/1990/5/Add.58 (26 May 2003), [515]. 141 CESCR, State Report: Kosovo, E/C.12/UNK/1 (15 January 2008), [18]. 142 Ibid., [19]. 143 CESCR, State Report: Guyana, E/C.12/GUY/2-4 (03 September 2012), 36-37. 144 CESCR, State Report: Spain, E/C.12/4/Add.11 (14 January 2003), [145]. 145 Ibid., [390]. 146 CESCR, State Report: Malta, E/1990/5/Add.58 (26 May 2003), [89]. 147 CESCR, State Report: Solomon Islands, E/1990/5/Add.50 (30 July 2001), [50].