Blar i CMI Open Research Archive på forfatter "Fjeldstad, Odd-Helge"
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Tax Reform and State Building in a Globalized World
Fjeldstad, Odd-Helge; Moore, Mick (Taxation and State Building in Developing Countries Chapter 10, Chapter, 2008-01-01)How far has the recent global wave of tax reform contributed to state building in poorer countries? This chapter concludes that there are a large number of good things to report, but worrying problems in the poorest and ... -
Tax research at CMI - Annual Report 2023
Fjeldstad, Odd-Helge; Sjursen, Ingrid Hoem (Others, 2024-01-01)The Annual Report 2023 provides an overview of key people, research projects, publications, seminar contributions and organization of other activities by CMI’s Tax Research Group. -
Taxation and development: a review of donor support to strengthen tax systems in developing countries
Fjeldstad, Odd-Helge (Working paper 2013/010, Research report, 2013-02-01)Recent years have seen a growing interest among donors on taxation in developing countries. This reflects a concern for domestic revenue mobilization to finance public goods and services, as well as recognition of the ... -
Taxation and State Building in Developing Countries
Bräutigam, Deborah; Fjeldstad, Odd-Helge; Moore, Mick (Book, 2008-01-01)Developing countries face new and pressing challenges as they strive to build more effective and accountable public institutions. These difficulties differ from those experienced historically by OECD countries, yet patterns ... -
Taxation and state-building: Lessons from tax reforms in poor countries
Fjeldstad, Odd-Helge (Conference object, 2008-04-22) -
Taxation and State-Building: Poor Countries in a Globalised World
Fjeldstad, Odd-Helge; Moore, Mick (CMI Working paper, Working paper, 2007)How far has the recent global wave of tax reform contributed to state building in poorer countries? Our conclusion mirrors other general globalisation arguments: there are good things to report, but worrying problems in ... -
Taxation and state-building: Poor countries in a globalised world
Fjeldstad, Odd-Helge; Moore, Mick (Conference object, 2007-01-01)How far has the recent global wave of tax reform contributed to state building in poorer countries. Our conclusion mirrors other arguments about globalization more generally: there are a large number of good things to ... -
Taxation and tax reforms in Africa: Lessons from and for Tanzania
Fjeldstad, Odd-Helge (Conference object, 2019-04-01) -
Taxation and tax reforms in developing countries: Illustrations from sub-Saharan Africa
Fjeldstad, Odd-Helge; Rakner, Lise (Research report, Research report, 2003)Many low income countries face a trilemma with respect to taxation: (1) There is an urgent and obvious need for more revenues to enable resource poor states to provide and maintain even the most basic public services. (2) ... -
Taxation and Tax Reforms in Tanzania: A Survey
Fjeldstad, Odd-Helge (CMI Working paper, Working paper, 1995)This paper reviews the tax system in Tanzania, and gives particular attention to the tax reform proposals presented in the Report of the Presidential Commission on Taxation. In considering the effects of the "low-rate, ... -
Taxation, aid and democracy. An agenda for research in African countries
Fjeldstad, Odd-Helge; Therkildsen, Ole; Rakner, Lise; Semboja, Joseph (CMI Working paper, Working paper, 2000)Taxation, aid and democracy are closely related in poor aid-dependent African countries. The way they tackle the issue of domestic revenue mobilisation significantly influences their potential for economic growth and ... -
Taxation, aid and democracy. Research programme 2000-2003. Final report.
Fjeldstad, Odd-Helge; Therkildsen, Ole (Research report, 2004-01-01)Taxation, aid and democracy are closely related in poor aid-dependent African countries. The way they tackle the issue of domestic revenue mobilisation significantly influences their potential for economic growth and ... -
Taxation, aid and democracy: The evolution of tax systems in Africa.
Fjeldstad, Odd-Helge (Conference object, 2008-04-22) -
Taxation, coercion and donors. Local government tax enforcement in Tanzania
Fjeldstad, Odd-Helge (CMI Working paper, Working paper, 2000)This paper presents three propositions about tax collection in local authorities in Tanzania. First, revenue performance depends on the degree of coercion involved in tax enforcement. Second, the extent of coercion depends ... -
Taxation, coercion and donors. Local government tax enforcement in Tanzania
Fjeldstad, Odd-Helge (The Journal of Modern African Studies vol. 39 no. 2, Journal article; Peer reviewed, 2001-01-01)This paper presents three propositions about tax collection by local authorities in Tanzania. First, revenue performance depends on the degree of coercion involved in tax enforcement. Reciprocity does not seem to be an ... -
Taxation, governance and state-building: Concepts and issues
Fjeldstad, Odd-Helge (Conference object, 2008-04-22) -
Taxation, Institutions and Participation: What is the best way to tax natural resources?
Fjeldstad, Odd-Helge; Fundanga, Caleb (Conference object, 2015-01-01) -
Taxing the urban boom in Tanzania: Central versus local government property tax collection
Fjeldstad, Odd-Helge; Ali, Merima; Katera, Lucas (CMI Insight 2017:3, Report, 2017-06-01)Effective collection of property taxes requires constructive working relations between the central government revenue authority and the municipalities, independent of the mode of administration. Clear division of function ... -
Taxing the urban boom: property taxation in Africa
Fjeldstad, Odd-Helge; Ali, Merima; Goodfellow, Tom (CMI Insight 2017:1, Report, 2017-03-01)The growth of Africa’s towns and cities has outpaced local governments’ capacity for service delivery in terms of management, infrastructure, and financing. As a result, many African towns and cities are now faced with a ... -
The Added Value of Value Added Tax: People are more willing to pay tax
Fjeldstad, Odd-Helge; Iversen, Thor Olav (CMI Brief vol. 14 no. 2, Report, 2015-04-21)Raising domestic tax revenues is a priority for most sub-Saharan African countries. But the tax bases in most African countries are undermined by widespread tax avoidance and evasion. A new study from CMI supports the claim ...