Now showing items 1-5 of 5
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 ...
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 ...
Taxing the urban boom: property taxation in Africa
(CMI Insight 2017:1, Report, 2017-03-01)
The growth of Africa’s towns and cities has outpaced local governments’ capacity for service delivery in terms of management, infrastructure, and financing. As a result, many African towns and cities are now faced with a ...
Taxing the urban boom in Tanzania: Central versus local government property tax collection
(CMI Insight 2017:3, Report, 2017-06-01)
Effective collection of property taxes requires constructive working relations between the central government revenue authority and the municipalities, independent of the mode of administration. Clear division of function ...
Property Taxation in Developing Countries
(CMI Brief vol. 16 no. 1, Report, 2017-03-01)
Property tax (PT) raises on average revenues of less than 1% of GDP in developing countries. In many African countries it contributes far less than 0.5%. Following such low contribution, there is a growing eagerness among ...