Now showing items 1-20 of 130

    • Análise do processo de reforma fiscal em Angola... e porque incentivos fiscais devem ser evitados 

      Fjeldstad, Odd-Helge; Jensen, Søren Kirk; Orre, Aslak (Angola Brief vol. 2 no. 2, Report, 2012-06-06)
      Angola está actualmente a implementar uma reforma tributária. O principal objectivo da reforma é aumentar as receitas fiscais não petrolíferas pelo alargamento da base tributária, racionalizar incentivos, aumentar o controlo ...
    • Anti-corruption: Diagnosis and strategies 

      Fjeldstad, Odd-Helge (Others, 2007-08-16)
      Within the ‘good governance' strategies of the World Bank and the International Monetary Fund initiatives to curb corruption are given priority. Improving governance and reducing corruption are considered essential to ...
    • Anti-corruption Reforms: Challenges, Effects and Limits of World Bank Support 

      Fjeldstad, Odd-Helge; Isaksen, Jan (IEG Working Paper 7:2008, Research report, 2008-09-01)
      This study compares the evolution of the state-of-the-art in research and analysis of anticorruption and transparency with World Bank practice. The first part of the paper reviews the theoretical and empirical approaches ...
    • A reforma tributária do sector não petrolífero em Angola: No caminho certo ou a perder o dinamismo? 

      Fjeldstad, Odd-Helge; Jensen, Søren Kirk; Paulo, Francisco Miguel (Angola Brief vol. 4 no. 4, Report, 2014-04-08)
      Desde 2010, Angola está a implementar uma reforma tributária que visa aumentar as suas receitas fiscais não petrolíferas. Este brief aborda os principais feitos da reforma à partir do segundo semestre de 2012 quanto à ...
    • Autonomy, Incentives and Patronage. A Study of Corruption in the Tanzania and Uganda Revenue Authorities 

      Fjeldstad, Odd-Helge; Kolstad, Ivar; Lange, Siri (Research report, Research report, 2003)
      The report explores factors that explain the observed patterns of corruption within the Tanzania Revenue Authority (TRA) and the Uganda Revenue Authority (URA). In particular, the study discusses the key assumptions behind ...
    • Between Oslo and al-Aqsa. Taxation and state formation in Palestine 1994-2000 

      Fjeldstad, Odd-Helge; Zagha, Adel (Research report, Research report, 2002)
      The state formation process in Palestine during the period 1994-2000, in contrast to the European experience, was not related to inter-state war but to insurgency against and negotiation with Israeli occupation. This ...
    • Bistand og næringsutvikling. Noen kommentarer til St. meld. nr. 19 (1995-96) 

      Fjeldstad, Odd-Helge (CMI Working paper, Working paper, 1996)
      St. meld. nr. 19 (1995-96) tar til orde for en sterkere binding av bistandsmidlene til norske eksportleveranser og norske investeringer i u-land. Meldingen tar videre til orde for at bistandssamarbeidet skal utvides til ...
    • Bribes, taxes and regulations: Business constraints for micro enterprises in Tanzania 

      Fjeldstad, Odd-Helge; Kolstad, Ivar; Nygaard, Knut (CMI Working paper, Working paper, 2006)
      This paper analyses the business environment for micro enterprises in Tanzania based on survey data. The primary objective of the study is to identify major constraints facing the firms’ business operations. Taxation, ...
    • 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. ...
    • Building taxpayer culture in Mozambique, Tanzania and Zambia: Achievements, challenges and policy recommendations 

      Fjeldstad, Odd-Helge; Heggstad, Kari K. (CMI Report R 2012:1, Research report, 2012-07-05)
      The study examines measures that aim to encourage taxpayer compliance through taxpayer education and constructive engagement between the government and citizens over taxation issues in Mozambique, Tanzania and Zambia. ...
    • Building tax systems in fragile states. Challenges, achievements and policy recommendations 

      Fjeldstad, Odd-Helge; Bøås, Morten; Bjørkheim, Julie Brun; Kvamme, Frida Margrethe (CMI Report R 2018:03, Research report, 2018-03-01)
      The purpose of this study is to systematise and analyse existing knowledge on taxation in fragile states. Efforts to support domestic revenue mobilisation in conflict situations require a different approach and other means ...
    • 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 ...
    • Capital flight, tax policy and lobbyists in Africa 

      Fjeldstad, Odd-Helge (Lifting the veil of secrecy: Perspectives on international taxation and capital flight from Africa, Chapter, 2017-11-01)
      This article examines how the use of tax havens affects tax moral and lobbying, and how tax havens form elites’ and other actors’ incentives to block or promote tax reforms in African countries. A particlar focus is on the ...
    • Capital flight from Africa - with a little help from the banks 

      Fjeldstad, Odd-Helge; Heggstad, Kari K. (Fuga de Capitais E a Política de Desenvolvimento a Favor dos Mais Pobres em Angola [Capital Flight and Pro-Poor Development Policy in Angola], Chapter, 2014-01-01)
      Africa is a source of large-scale capital flight. The purpose of this paper is to shed light on how banks facilitate capital flight from Africa. There is growing evidence that subsidiaries of the world’s major banks have ...
    • Changes in Citizens' Perceptions of the Local Taxation System in Tanzania 

      Fjeldstad, Odd-Helge; Ngalewa, Erasto; Katera, Lucas (REPOA Brief 12, Research report, 2008-08-22)
      This brief examines changes in citizens' perceptions of local taxation over time in Tanzania based on survey data from 2003 and 2006. It investigates why people do or do not pay taxes, their perceptions of misuse of tax ...
    • Citizens Demand Tougher Action on Corruption 

      Fjeldstad, Odd-Helge; Ngalewa, Erasto; Katera, Lucas (REPOA Brief 11, Research report, 2008-05-10)
      This brief examines the extent of corruption perceived by residents of six councils in Tanzania; identifying the sectors worst affected. It also presents recommendations on measures to address local corruption based upon ...
    • 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 ...
    • Combating corruption: A transparency index for donors? 

      Fjeldstad, Odd-Helge (Development Today vol. 9 no. 6, Journal article; Peer reviewed, 1999-01-01)
      For decades the international donor community has turned a blind eye to corruption in developing countries. This attitude appears to have changed. There is now a remarkable consensus among aid organisations on the importance ...
    • Controlling fiscal corruption. Theoretical approaches and illustrations from Tanzania 

      Fjeldstad, Odd-Helge (CMI Working paper, Working paper, 1999)
      The primary concern of this paper is to discuss the role of various economic factors in explaining corruption in tax administration. The emphasis is on how the incentive structure of the tax system affects the decisions ...
    • Corruption: A selected and annotated bibliography 

      Amundsen, Inge; Fjeldstad, Odd-Helge (Research report, 2000-01-01)