Browsing Chr. Michelsens Institutt by Subject "JEL classification codes: H26, H71, K34, O18"
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Why people pay taxes. The case of the development levy in Tanzania
(CMI Working paper, 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" ...