Blar i CMI Open Research Archive på emneord "Tax Evasion"

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    • 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 ...

    • 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 ...

    • Corruption in Tax Administration: Lessons from Institutional Reforms in Uganda 

      Fjeldstad, Odd-Helge (International Handbook on the Economics of Corruption, Chapter, 2006-01-01)
      Over the past two decades many developing countries have implemented comprehensive reforms of their tax administrations in order to increase revenue and curb corruption. This chapter examines recent experiences in the fight ...

    • Factors affecting tax compliant attitude in Africa: Evidence from Kenya, Tanzania, Uganda and South Africa 

      Fjeldstad, Odd-Helge; Sjursen, Ingrid Hoem; Ali, Merima (Conference object, 2013-02-28)
      In this study, we explore factors that determine citizens’ tax compliance behavior in Kenya, Tanzania, Uganda and South Africa using attitude and perception data from the new round 5 of Afrobarometer surveys. The study ...

    • Fighting fiscal corruption: Lessons from the Tanzania Revenue Authority 

      Fjeldstad, Odd-Helge (Public Administration and Development vol. 23 no. 2, Journal article; Peer reviewed, 2003-01-01)
      Over the last decade several African countries have undertaken comprehensive reforms of their tax administration to increase revenue and curb corruption. This paper examines recent experiences in the fight against corruption ...

    • 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 ...

    • Le secteur de l’or à Madagascar : au cœur des pratiques illicites. Le cas de Dabolava et Betsiaka 

      Rabenandrasana, Clément; Harris, Ignace; Rabemazava, Daniel (U4 Report 2022:2, Research report, 2022-11-01)
      À Madagascar, l’exploitation aurifère pourrait constituer une source de développement majeure pour le gouvernement et la population. Cependant, chaque année, l’État malgache ...

    • Preventing the misuse of shell companies by regulating corporate service providers 

      Sharman, Jason (U4 Brief 2013:7, Report, 2013-10-28)
      Corporate service providers supply the shell companies that are commonly used to launder illicit funds, including the proceeds of corruption. Effectively regulating these service providers is one important way to limit ...

    • Tax havens and development 

      Norwegian Government Commission on Capital Flight from Poor Countries (Conference object, 2009-10-01)
      Tax havens harm both industrialised and developing countries, but the damaging impacts are largest in developing countries. This is partly because these countries are poor and thereby have more need to protect their ...