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Browsing Chr. Michelsens Institutt by Subject "Tax Behaviour"

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    • Peoples' views of taxation in Africa: A review of research on determinants of tax compliance 

      Fjeldstad, Odd-Helge; Schulz-Herzenberg, Collette; Sjursen, Ingrid Hoem (CMI Working Paper WP 2012:7, Working paper, 2012-10-10)
      What are the key determinants of taxpayer compliance? And which features of citizen-state relations govern attitudes and behaviour regarding taxation? This paper examines the analytical foundation, methodological approaches ...
    • To pay or not to pay? Citizens' attitudes towards taxation in Kenya, Tanzania, Uganda and South Africa 

      Ali, Merima; Fjeldstad, Odd-Helge; Sjursen, Ingrid Hoem (Afrobarometer Working Paper 143, Research report, 2013-01-01)
      This paper examines factors that determine citizens’ tax-compliance attitude in Kenya, Tanzania, Uganda and South Africa. Using the 2011/12 Afrobarometer survey data, we find that tax-compliance attitude is positively ...

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