• Accountability and taxation: Experimental evidence 

      Sjursen, Ingrid Hoem (Journal of Economic Behavior and Organization vol. 216, Journal article; Peer reviewed, 2023-01-01)
      The Rentier State Hypothesis states that taxation promotes government accountability. The argument is that citizens demand more accountability for spending of tax revenue than for spending of windfall revenue (e.g., natural ...
    • Angola health survey: Opportunities to reduce maternal and newborn mortality 

      Sjursen, Ingrid Hoem (Angola Brief vol. 2 no. 3, Report, 2012-06-01)
      In Angola, every tenth child dies before the age of one. 40% of these deaths happen within 28 days of birth. Angola has among the highest maternal and child mortality rates in the world. To reduce the number of deaths is ...
    • Customers play an important role in shaping firms’ VAT compliance 

      Fjeldstad, Odd-Helge; Kagoma, Cecilia; Mdee, Ephraim; Sjursen, Ingrid Hoem; Somville, Vincent (Others, 2021-01-01)
      Value added tax (VAT) is one of the main modes of raising tax revenue worldwide but has significantly underperformed as a revenue collection tool in Africa. Non-compliance by taxpayers is a major challenge. This Misum ...
    • 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 ...
    • Household Bargaining and Spending on Children: Experimental Evidence from Tanzania 

      Ringdal, Charlotte; Sjursen, Ingrid Hoem (Economica vol. 88, Journal article; Peer reviewed, 2021-04-01)
      This paper studies whether an increase in women's intrahousehold bargaining power causes couples to allocate more resources to their child's education, and, if so, what the underlying mechanisms for this might be. We conduct ...
    • 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. ...
    • 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 ...
    • 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 ...
    • 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, ...
    • The role of trust and norms in tax compliance in Africa 

      Fjeldstad, Odd-Helge; Sjursen, Ingrid Hoem (Human Development Report 2023-2024 "Breaking the gridlock: Reimagining cooperation in a polarized world", Chapter, 2024-03-01)
      The tax system is a key formal institution with a unique role in the social contract between people and governments, as an essential source of revenue for governments to fund public services and programmes that benefit ...
    • To pay or not to pay? Citizens' attitudes towards taxation in Kenya, Tanzania, Uganda and South Africa 

      Ali, Merima; Fjeldstad, Odd-Helge; Sjursen, Ingrid Hoem (Afrobarometer Working Paper 143, Research report, 2013-01-01)
      This paper examines factors that determine citizens’ tax-compliance attitude in Kenya, Tanzania, Uganda and South Africa. Using the 2011/12 Afrobarometer survey data, we find that tax-compliance attitude is positively ...
    • Understanding Inequality Within Households 

      Almås, Ingvild; Ringdal, Charlotte; Sjursen, Ingrid Hoem (Handbook of Labor, Human Resources and Population Economics, Chapter, 2022-12-01)
      To describe and understand the economic inequality in a given society, it is necessary to understand intra-household inequality. This chapter gives an overview of within-household distributions in different settings, both ...
    • Understanding the resource curse: A large-scale experiment on corruption in Tanzania 

      Cappelen, Alexander W.; Fjeldstad, Odd-Helge; Mmari, Donald; Sjursen, Ingrid Hoem; Tungodden, Bertil (CMI Working Paper WP 2018:5, Working paper, 2018-01-01)
      Corruption appears to be an important driver of the resource curse in developing countries. We report from a large-scale field experiment in Tanzania that provides causal evidence on how expectations about future natural ...
    • Understanding the resource curse: A large-scale experiment on corruption in Tanzania 

      Cappelen, Alexander; Fjeldstad, Odd-Helge; Mmari, Donald; Sjursen, Ingrid Hoem; Tungodden, Bertil (Journal of Economic Behavior & Organization vol. 183, Journal article; Peer reviewed, 2021-03-01)
      Corruption is considered an important driver of the resource curse in developing countries. Based on a large-scale field experiment in Tanzania, this paper studies how the salience of future natural resource revenues shapes ...
    • VAT receipt lotteries: Can they increase tax revenues in Sub-Saharan Africa? 

      Fjeldstad, Odd-Helge; Hellar, George; Mdee, Ephraim; Sjursen, Ingrid Hoem; Somville, Vincent (CMI Insight 2021:8, Report, 2021-09-01)
      Value Added Tax accounts for about a fourth of all tax revenues in Sub-Saharan Africa (SSA), but studies show that there is potential to collect substantially more revenues from the VAT in most countries in the region. ...