Now showing items 1-5 of 5
Mass Taxation and State-Society Relations in East Africa
(Taxation and State Building in Developing Countries Chapter 5, Chapter, 2008-01-01)
Poll (‘head'''') tax has been the most common form of direct mass taxation in many sub-Saharan African countries since colonial times. Until very recently it was a dominant source of revenue for local governments. It has ...
(Encyclopedia of Women & Islamic Cultures. Practices, Interpretations and Representations., Chapter, 2007-01-01)
Capital flight, tax policy and lobbyists in Africa
(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 ...
When Per Diems Take Over: Training and Travel as Extra Pay
(Corruption, Grabbing and Development: Real World Challenges, Chapter, 2014-03-01)
Weak access to basic services and poor framework conditions for the private sector impede development. Low-quality service provision for example in health, education, utility supply, industry regulation or law enforcement ...
Theory and practise of decentralization by devolution: Lessons from a research programme in Tanzania (2002-13)
(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 ...