Now showing items 1534-1553 of 1916

    • Tax bargains in unlikely places: The politics of Zambian mining taxes 

      Rakner, Lise (The Extractive Industries and Society vol. 4 no. 3, Journal article; Peer reviewed, 2017-04-01)
      In developed nations, issues of taxation rank high on the agendas of political parties. In Africa’s new democracies taxation does not figure as a central campaign issue. Lack of attention to issues of taxation reflects the ...
    • Tax evasion and corruption in local governments in Tanzania: Alternative economic approaches 

      Fjeldstad, Odd-Helge (CMI Working paper, Working paper, 1996)
      The primary concern of the paper is to discuss the role of various economic factors in explaining the mechanisms and degree of fiscal corruption and tax evasion in local governments in Tanzania. The emphasis is on how the ...
    • Tax haven or international financial centre? The case of Kenya 

      Waris, Attiya (U4 Brief 2014:8, Report, 2014-09-17)
      International financial centres are geared to provide optimal conditions for the financial services industry. They encourage activities that can improve a country’s economy, but they may also facilitate money laundering, ...
    • Tax havens and development 

      Norwegian Government Commission on Capital Flight from Poor Countries (Conference object, 2009-10-01)
      Tax havens harm both industrialised and developing countries, but the damaging impacts are largest in developing countries. This is partly because these countries are poor and thereby have more need to protect their ...
    • Tax Reform and State Building in a Globalized World 

      Fjeldstad, Odd-Helge; Moore, Mick (Taxation and State Building in Developing Countries Chapter 10, Chapter, 2008-01-01)
      How far has the recent global wave of tax reform contributed to state building in poorer countries? This chapter concludes that there are a large number of good things to report, but worrying problems in the poorest and ...
    • Tax research at CMI - Annual Report 2023 

      Fjeldstad, Odd-Helge; Sjursen, Ingrid Hoem (Others, 2024-01-01)
      The Annual Report 2023 provides an overview of key people, research projects, publications, seminar contributions and organization of other activities by CMI’s Tax Research Group.
    • Tax-motivated illicit financial flows: A guide for development practitioners 

      Hearson, Martin (U4 Issue 2014:2, Research report, 2014-01-06)
      Tax revenue can help governments finance development and decrease reliance on foreign aid. But tax-motivated illicit financial flows – tax evasion, tax avoidance and aggressive tax planning – undermine these efforts. ...
    • Taxation and development: a review of donor support to strengthen tax systems in developing countries 

      Fjeldstad, Odd-Helge (Working paper 2013/010, Research report, 2013-02-01)
      Recent years have seen a growing interest among donors on taxation in developing countries. This reflects a concern for domestic revenue mobilization to finance public goods and services, as well as recognition of the ...
    • Taxation and State Building in Developing Countries 

      Bräutigam, Deborah; Fjeldstad, Odd-Helge; Moore, Mick (Book, 2008-01-01)
      Developing countries face new and pressing challenges as they strive to build more effective and accountable public institutions. These difficulties differ from those experienced historically by OECD countries, yet patterns ...
    • Taxation and state-building: Lessons from tax reforms in poor countries 

      Fjeldstad, Odd-Helge (Conference object, 2008-04-22)
    • Taxation and State-Building: Poor Countries in a Globalised World 

      Fjeldstad, Odd-Helge; Moore, Mick (CMI Working paper, Working paper, 2007)
      How far has the recent global wave of tax reform contributed to state building in poorer countries? Our conclusion mirrors other general globalisation arguments: there are good things to report, but worrying problems in ...
    • Taxation and state-building: Poor countries in a globalised world 

      Fjeldstad, Odd-Helge; Moore, Mick (Conference object, 2007-01-01)
      How far has the recent global wave of tax reform contributed to state building in poorer countries. Our conclusion mirrors other arguments about globalization more generally: there are a large number of good things to ...
    • Taxation and tax reforms in Africa: Lessons from and for Tanzania 

      Fjeldstad, Odd-Helge (Conference object, 2019-04-01)
    • Taxation and tax reforms in developing countries: Illustrations from sub-Saharan Africa 

      Fjeldstad, Odd-Helge; Rakner, Lise (Research report, Research report, 2003)
      Many low income countries face a trilemma with respect to taxation: (1) There is an urgent and obvious need for more revenues to enable resource poor states to provide and maintain even the most basic public services. (2) ...
    • Taxation and Tax Reforms in Tanzania: A Survey 

      Fjeldstad, Odd-Helge (CMI Working paper, Working paper, 1995)
      This paper reviews the tax system in Tanzania, and gives particular attention to the tax reform proposals presented in the Report of the Presidential Commission on Taxation. In considering the effects of the "low-rate, ...
    • Taxation, aid and democracy. An agenda for research in African countries 

      Fjeldstad, Odd-Helge; Therkildsen, Ole; Rakner, Lise; Semboja, Joseph (CMI Working paper, 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 ...
    • Taxation, aid and democracy. Research programme 2000-2003. Final report. 

      Fjeldstad, Odd-Helge; Therkildsen, Ole (Research report, 2004-01-01)
      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 ...
    • Taxation, aid and democracy: The evolution of tax systems in Africa. 

      Fjeldstad, Odd-Helge (Conference object, 2008-04-22)
    • Taxation, coercion and donors. Local government tax enforcement in Tanzania 

      Fjeldstad, Odd-Helge (The Journal of Modern African Studies vol. 39 no. 2, Journal article; Peer reviewed, 2001-01-01)
      This paper presents three propositions about tax collection by local authorities in Tanzania. First, revenue performance depends on the degree of coercion involved in tax enforcement. Reciprocity does not seem to be an ...
    • Taxation, coercion and donors. Local government tax enforcement in Tanzania 

      Fjeldstad, Odd-Helge (CMI Working paper, Working paper, 2000)
      This paper presents three propositions about tax collection in local authorities in Tanzania. First, revenue performance depends on the degree of coercion involved in tax enforcement. Second, the extent of coercion depends ...