Now showing items 11-20 of 25
Local government finances and financial management in Tanzania. Empirical evidence of trends 2000-2007
(Special paper 10/2, Research report, 2010-11-15)
The paper examines local government capacity with respect to financial management and revenue enhancement, and analyses trends in financial accountability and efficiency for the period 2000–2006/07. The study covers six ...
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 ...
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 ...
Tanzania as a future petro-state: Prospects and challenges
(Conference object, 2014-11-04)
Not so great expectations: Gas revenue, corruption and willingness to pay tax in Tanzania
(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 ...
Non-resource taxation in a resource rich setting: A broader tax base will enhance tax compliance in Tanzania
(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. ...
Shaping the tax agenda: Public engagement, lobbying and tax reform in Tanzania
(CMI Brief vol. 14 no. 5, Report, 2015-07-01)
Tax reforms are no longer the exclusive domain of the International Monetary Fund, external experts, and the Ministry of Finance. Increasingly, interest groups across Africa shape the tax agenda. Business associations and ...
The tax systems in Mozambique, Tanzania and Zambia: capacity and constraints
(CMI Report R 2011:3, Research report, 2011-06-01)
The purpose of this study is to systematise and analyse existing knowledge of the capacity and constraints of the tax systems in selected African countries, and to advice Norwegian authorities on how this knowledge can be ...
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 ...