• Between Oslo and al-Aqsa. Taxation and state formation in Palestine 1994-2000 

      Fjeldstad, Odd-Helge; Zagha, Adel (Research report, Research report, 2002)
      The state formation process in Palestine during the period 1994-2000, in contrast to the European experience, was not related to inter-state war but to insurgency against and negotiation with Israeli occupation. This ...
    • Bribes, taxes and regulations: Business constraints for micro enterprises in Tanzania 

      Fjeldstad, Odd-Helge; Kolstad, Ivar; Nygaard, Knut (CMI Working paper, Working paper, 2006)
      This paper analyses the business environment for micro enterprises in Tanzania based on survey data. The primary objective of the study is to identify major constraints facing the firms’ business operations. Taxation, ...
    • Fiscal decentralisation in Tanzania: For better or for worse? 

      Fjeldstad, Odd-Helge (CMI Working paper, Working paper, 2001)
      Tanzania is currently implementing a local government reform aimed at improving public service delivery. An important component of the reform is to increase the fiscal autonomy of local authorities. This policy is encouraged ...
    • Local government taxation and tax administration in Tanzania 

      Fjeldstad, Odd-Helge; Semboja, Joseph (Research report, Research report, 1999)
      Local taxes represent less than 5 per cent of total tax revenues in Tanzania. However, the large number of these taxes, together with their unsatisfactory nature, means that their economic, political and social impacts are ...
    • Revenue Authorities and State Capacity in Anglophone Africa 

      Fjeldstad, Odd-Helge; Moore, Mick (CMI Working paper, Working paper, 2008)
      Since the early 1990s, many countries in Anglophone Africa have established (semi-) autonomous revenue authorities (ARAs), organisationally distinct from ministries of finance, with some real operational autonomy, and with ...
    • 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, 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 ...
    • The pursuit of integrity in customs: Experiences from sub-Saharan Africa 

      Fjeldstad, Odd-Helge (CMI Working Paper, Working paper, 2009)
      This paper examines recent experiences from sub-Saharan Africa in combating corruption in customs. It argues that integrity reforms have been too focused on reforming formal institutions, and too little attention has been ...
    • To pay or not to pay? Citizens' views on taxation in local authorities in Tanzania 

      Fjeldstad, Odd-Helge (CMI Working paper, Working paper, 2004)
      Widespread tax evasion reflected in persistent public resistance to pay is seen as part of the problem of raising local government revenues in Tanzania. Dealing with the policy problem of revenue enhancement and tax evasion ...
    • Value-Added Taxation in Tanzania? 

      Fjeldstad, Odd-Helge (CMI Working paper, Working paper, 1995)
      Is Tanzania ready for a value-added tax (V AT)? The purpose of this paper is to answer this and other related questions that are often asked about value-added taxation in developing countries, to consider how a V AT might ...
    • When women grow wings: Gender relations in the informal economy of Kampala 

      Lange, Siri (Research report, Research report, 2003)
      In urban Africa, informal employment constitutes 90 per cent of all new jobs. Informal work is characterised by being unrecognised, unprotected or unrecorded by the public authorities, and a larger percentage of women than ...
    • Why people pay taxes. The case of the development levy in Tanzania 

      Fjeldstad, Odd-Helge; Semboja, Joseph (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" ...