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Why people pay taxes. The case of the development levy in Tanzania
(CMI Working paperWP 1998: 5, Working paper, 1998)
This study sheds some light on some of the factors underlying tax compliance in local authorities in Tanzania with the help of original survey data. We use the experience of the poll tax (locally named "development levy" ...
Local government taxation and tax administration in Tanzania
(Research reportR 1999: 3, Research report, 1999)
Local taxes represent less than 5 per cent of total tax revenues in Tanzania. However, the large number of these taxes, together with their unsatisfactory nature, means that their economic, political and social impacts are ...
Taxation, aid and democracy. An agenda for research in African countries
(CMI Working paperWP 2000: 4, Working paper, 2000)
Taxation, aid and democracy are closely related in poor aid-dependent African countries. The way they tackle the issue of domestic revenue mobilisation significantly influences their potential for economic growth and ...