• Beneficial openness? Weighing the costs and benefits of financial transparency 

      Forstater, Maya (CMI Working Paper WP 2017:3, Working paper, 2017-03-01)
      Public financial transparency is increasingly advocated as a solution to concerns over legal tax planning by multinational corporations, and illegal tax evasion, fraud and money laundering. Caution is warranted since ...
    • Building Tax Capacity in Developing Countries 

      Moore, Mick; Fjeldstad, Odd-Helge; Isaksen, Jan; Lundstøl, Olav; McCluskey, Rhiannon; Prichard, Wilson (Others, 2015-10-01)
      The agenda for the Third International Conference on Financing for Development suggests there will be less focus on aid, and more on how developing countries can generate their own financial resources for development. ...
    • Business people’s views of paying taxes in Ethiopia 

      Yesegat, Wollela; Fjeldstad, Odd-Helge (ICTD Working Paper 43, Research report, 2016-01-01)
      This study examines factors that determine business people’s attitudes towards paying taxes in Ethiopia. Based on data obtained from a survey of business taxpayers in Addis Ababa, the study finds a statistically significant ...
    • Colonial legacy, state-building and the salience of ethnicity in Sub-Saharan Africa 

      Ali, Merima; Fjeldstad, Odd-Helge; Jiang, Boqian; Shifa, Abdulaziz B. (CMI Working Paper WP 2015:16, Working paper, 2015-01-01)
      Ethnicity has received increased attention in studies of Africa's economic and institutional development. We present evidence on the long-term effects of Britain's "divide-and-rule" colonial strategy that deliberately ...
    • Comment to CMI insight number 5: Illicit Flows and Trade Misinvoicing: Are we looking under the wrong lamppost? 

      Salomon, Matthew (CMI Insight 2016:5 (comment), Report, 2016-11-01)
      This is a comment to the CMI Insight number 5, published November 2016. The Insight can be found here. Comment by Matthew Salomon, 12 October 2016 Senior Economist, Global Financial Integrity Broad ...
    • Illicit Flows and Trade Misinvoicing: Are we looking under the wrong lamppost? 

      Forstater, Maya (CMI Insight 2016:5, Report, 2016-11-01)
      Illicit financial flows (IFFs) have become a high profile issue in recent years. The Sustainable Development Goals include a target (16.4: significantly reduce illicit financial and arms flows, strengthen the recovery and ...
    • 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. ...
    • Property Taxation in Developing Countries 

      Ali, Merima; Fjeldstad, Odd-Helge; Katera, Lucas (CMI Brief vol. 16 no. 1, Report, 2017-03-01)
      Property tax (PT) raises on average revenues of less than 1% of GDP in developing countries. In many African countries it contributes far less than 0.5%. Following such low contribution, there is a growing eagerness among ...
    • Protected tax havens: Cornering the market through international reform? 

      Kolstad, Ivar (CMI Working Paper WP 2017:7, Working paper, 2017-10-01)
      Since the year 2000, an international reform process has been underway to reduce the negative impacts of tax havens. This paper analyzes whether the reform period has favoured protected tax havens, i.e. havens with strong ...
    • 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 ...
    • The Customer is King: Evidence on VAT Compliance in Tanzania 

      Fjeldstad, Odd-Helge; Kagoma, Cecilia; Mdee, Ephraim; Sjursen, Ingrid Hoem; Somville, Vincent (ICTD Working Paper 83, Research report, 2018-10-01)
      Like governments in many other African countries, the Government of Tanzania has been striving to improve the effectiveness of its value added tax (VAT) regime by reducing tax evasion through a combination of measures, ...
    • Theory and practise of decentralization by devolution: Lessons from a research programme in Tanzania (2002-13) 

      Fjeldstad, Odd-Helge; Katera, Lucas (Research and policy nexus: Perspectives from twenty years of policy research in Tanzania., Chapter, 2017-06-01)
      What impact did Tanzania’s decentralization reform have on local governance, finances and service delivery? To what extent are the central-local government relationships changed with respect to resource allocation and ...