Blar i CMI Open Research Archive på forfatter "Fjeldstad, Odd-Helge"
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Local government taxation in Sub-Saharan Africa: A review and an agenda for research
Fjeldstad, Odd-Helge; Chambas, Gérard; Brun, Jean-Francois (CMI Working Paper WP 2014:2, Working paper, 2014-03-01)This paper reviews the state of knowledge on local government revenue systems in Africa, with a particular focus on commonalties and differences between Francophone and Anglophone countries in Sub-Saharan Africa. The ... -
Local revenue mobilization in urban settings
Fjeldstad, Odd-Helge (Conference object, 2005-01-01)Paper presented at the Workshop on Local Governance and Poverty Alleviation in Africa, African Development Bank, Tunis, 21-24 June 2005 -
Local Revenue Mobilization in Urban Settings in Africa
Fjeldstad, Odd-Helge (CMI Working paper, Working paper, 2006)The growth of Africa’s towns and cities has outpaced local authority capacity in terms of management, infrastructure, and financing. Many African towns and cities are now facing a governance crisis. Accordingly, the ... -
Long-term effects of the COVID-19 pandemic on domestic resource mobilisation in sub-Saharan Africa
Fjeldstad, Odd-Helge; Gopsill, Anna; Sjursen, Ingrid Hoem; Therkildsen, Ole (CMI Brief no. 2021: 4, Report, 2021-08-01)Since late 2019, the COVID-19 pandemic has been spreading globally. The pandemic has affected all aspects of global society and has caused specific challenges for both the government and private sectors in most countries. ... -
Mass Taxation and State-Society Relations in East Africa
Fjeldstad, Odd-Helge; Therkildsen, Ole (Taxation and State Building in Developing Countries Chapter 5, Chapter, 2008-01-01)Poll (‘head'''') tax has been the most common form of direct mass taxation in many sub-Saharan African countries since colonial times. Until very recently it was a dominant source of revenue for local governments. It has ... -
Maybe we should pay tax after all? Citizens' changing views on taxation in local government authorities
Fjeldstad, Odd-Helge; Katera, Lucas; Ngalewa, Erasto (Conference object, 2008-04-22) -
Most people are not economists: Citizen preferences for corporate taxation
Fjeldstad, Odd-Helge; Kolstad, Ivar; Wiig, Arne (CMI Working Paper WP 2018:11, Working paper, 2018-11-01)On what bases should corporations be taxed? This article presents evidence from a series of discrete choice experiments designed to elicit the tax preferences of ordinary citizens. We find that respondents favour higher ... -
Multiple inflasjonslikevekter og deres stabilitet: En drøfting av stabiliseringsprogrammene i Argentina, Brasil og Israel på midten av 1980-tallet
Fjeldstad, Odd-Helge (Arbeidsnotat, Working paper, 1992)Notatet gir en oversikt over diskusjonen bak stabiliseringsprogrammene i Argentina, Brasil og Israel på midten av 1980, der den årlige inflasjonsraten ble redusert fra over 500% til mellom 20% og 30%. Den underliggende ... -
New study hints on country's business barriers
Gumbo, Perege; Fjeldstad, Odd-Helge; Kolstad, Ivar; Nygaard, Knut (Others, 2007-08-01) -
Non-resource taxation in a resource rich setting: A broader tax base will enhance tax compliance in Tanzania
Fjeldstad, Odd-Helge; Jahari, Cornel; Mmari, Donald; Sjursen, Ingrid Hoem (CMI Brief vol. 14 no. 8, Report, 2015-12-01)Huge reservoirs of natural gas have been discovered offshore the southern coast of Tanzania. The country might become a large producer of gas, and a potential exporter of liquefied natural gas (LNG) during the next decades. ... -
Not so great expectations: Gas revenue, corruption and willingness to pay tax in Tanzania
Cappelen, Alexander Wright; Fjeldstad, Odd-Helge; Jahari, Cornel; Mmari, Donald; Sjursen, Ingrid Hoem; Tungodden, Bertil (CMI Brief vol. 15 no. 4, Report, 2016-02-01)Huge reservoirs of natural gas have been discovered offshore the southern coast of Tanzania. There are high expectations that exploitation of natural resources will substantially increase Tanzania’s national income. This ... -
Outsourcing revenue collection to private agents: Experiences from local authorities in Tanzania
Fjeldstad, Odd-Helge; Katera, Lucas; Ngalewa, Erasto (REPOA Special Paper 28, Research report, 2009-04-20)This paper examines recent experiences with outsourced revenue collection to private agents in local government authorities in Tanzania. Based on evidence from four urban and three rural councils, the study examines how ... -
Outsourcing Revenue Collection: Experiences from Local Government Authorities in Tanzania
Fjeldstad, Odd-Helge; Katera, Lucas; Ngalewa, Erasto (REPOA Brief 10, Research report, 2008-04-10)Many local government authorities in Tanzania have reformed their tax collection systems in recent years in order to increase their revenue. This brief examines recent experiences with privatised revenue collection in seven ... -
Participation, representation and taxation: why collect taxes in oil rich Angola
Fjeldstad, Odd-Helge (Conference object, 2011-06-01) -
Peoples' views of taxation in Africa: A review of research on determinants of tax compliance
Fjeldstad, Odd-Helge; Schulz-Herzenberg, Collette; Sjursen, Ingrid Hoem (CMI Working Paper WP 2012:7, Working paper, 2012-10-10)What are the key determinants of taxpayer compliance? And which features of citizen-state relations govern attitudes and behaviour regarding taxation? This paper examines the analytical foundation, methodological approaches ... -
Policy implementation under stress: Central-local government relations in property tax administration in Tanzania
Fjeldstad, Odd-Helge; Ali, Merima; Katera, Lucas (Journal of Financial Management of Property and Construction vol. 26 no. 2, Journal article; Peer reviewed, 2019-03-01)Inter-organisational cooperation in revenue collection has received limited attention in the tax administration literature. Recent experiences from Tanzania offer a unique opportunity to examine opportunities and challenges ... -
Policy implementation under stress: Central-local government relations in property tax collection in Tanzania
Fjeldstad, Odd-Helge; Ali, Merima; Katera, Lucas (CMI Working Paper WP 2018:1, Working paper, 2018-01-01)Inter-organisational cooperation in revenue collection has received limited attention in the tax administration literature. Recent experiences from Tanzania offer a unique opportunity to examine opportunities and challenges ... -
Poor revenue forecasting: A major challenge for sound fiscal policy in Angola
Fjeldstad, Odd-Helge; Jensen, Søren Kirk; Paulo, Francisco Miguel (Angola Brief vol. 4 no. 1, Report, 2014-02-01)Fiscal policy is the use of government revenue collection (taxation) and expenditure (spending) to monitor and influence the nation’s economy. A major challenge facing fiscal policy and implementation of the ongoing non-oil ... -
Porquê cobrar impostos locais em Angola? ... e os desafios de o fazer
Fjeldstad, Odd-Helge; Orre, Aslak Jangård (Angola Brief vol. 1 no. 14, Report, 2011-06-03)É necessário um sistema tributário eficaz para implementar e financiar as actuais políticas de governo relativas à diversificação da economia Angolana e para providenciar qualidade nos serviços públicos, aos cidadãos de ... -
Pre-colonial centralization and tax compliance norms in contemporary Uganda
Ali, Merima; Fjeldstad, Odd-Helge (WIDER Working Paper 188, Research report, 2021-12-01)The paper examines the legacy of pre-colonial centralization on tax compliance norms of citizens in contemporary Uganda. By combining geo-referenced anthropological data on pre-colonial ethnic homelands with survey data ...