Now showing items 1-6 of 6
Understanding the resource curse: A large-scale experiment on corruption in Tanzania
(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 ...
Building tax systems in fragile states. Challenges, achievements and policy recommendations
(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 ...
Policy implementation under stress: Central-local government relations in property tax collection in Tanzania
(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 ...
The Customer is King: Evidence on VAT Compliance in Tanzania
(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, ...
Most people are not economists: Citizen preferences for corporate taxation
(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 ...
Property owners’ knowledge and attitudes towards property taxation in Tanzania
(CMI Insight 2018:01, Report, 2018-08-01)
Property taxation (PT) is high on the political agenda in Tanzania and considered a cornerstone of the Government’s efforts to strengthen broad based direct taxation. Because it is visible to taxpayers, and in principle ...