Browsing Chr. Michelsens Institutt by Subject "Tax Policy"
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Lobbying and the shaping of tax policies in Tanzania
(CMI Working Paper WP 2021:07, Working paper, 2021-11-01)This paper explores the role of interest groups in shaping tax policies in Tanzania. Tracing the various stages behind the VAT Act 2014 in Tanzania, weighing the various interests, lobbyists and political actors, the study ... -
Taxation and development: a review of donor support to strengthen tax systems in developing countries
(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 ...