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Tax-motivated illicit financial flows: A guide for development practitioners
(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
(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
(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
(Conference object, 2008-04-22) -
Taxation and state-building: Poor countries in a globalised world
(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
(Conference object, 2019-04-01) -
Taxation, aid and democracy. Research programme 2000-2003. Final report.
(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.
(Conference object, 2008-04-22) -
Taxation, coercion and donors. Local government tax enforcement in Tanzania
(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, governance and state-building: Concepts and issues
(Conference object, 2008-04-22) -
Taxation, Institutions and Participation: What is the best way to tax natural resources?
(Conference object, 2015-01-01) -
Taxing the urban boom in Tanzania: Central versus local government property tax collection
(CMI Insight 2017:3, Report, 2017-06-01)Effective collection of property taxes requires constructive working relations between the central government revenue authority and the municipalities, independent of the mode of administration. Clear division of function ... -
Taxing the urban boom: property taxation in Africa
(CMI Insight 2017:1, Report, 2017-03-01)The growth of Africa’s towns and cities has outpaced local governments’ capacity for service delivery in terms of management, infrastructure, and financing. As a result, many African towns and cities are now faced with a ... -
Teachers and Taxis: Corruption in the Education Sector in Honduras
(U4 Brief 2008:16, Report, 2008-05-29)Honduras invests large sums in education,but powerful teachers' unions and political appointments hinder reforms in a sector vulnerable to corruption and lacking in civil society monitoring. For current decentralisation ... -
Teaching ethics in highly corrupt societies: Concerns and opportunities
(U4 Brief 2009:5, Report, 2009-04-27)This U4 Brief explores why a traditional approach to teaching ethics is ill-suited in highly corrupt societies, and outlines key considerations with respect to timing, content, and method when designing and implementing ... -
Temporal governance, protection elsewhere and the ‘good’ refugee: a study of the shrinking scope of asylum within the UK
(CMI Report 2021:06, Research report, 2021-11-01)In recent years European countries have introduced increasingly temporary terms of asylum for people with a recognized need for protection. This study traces the temporary turn in the UK, where asylum policies have ... -
Ten challenges in public construction. CEIC-CMI public sector transparency study
(Angola Brief vol. 1 no. 19, Report, 2011-11-30)Nobody questions Angola’s need for infrastructure and housing – and compared to many other countries in the region, the level and outputs of the country’s investment in construction activities are impressive. What we ... -
Terre, normes de propriété et litiges à Kaboul
(Revue des mondes musulmans et de la Méditerranée vol. 133, Journal article; Peer reviewed, 2013-01-01) -
The Absence of Freedom
(Journal of Global Slavery vol. 2 no. 1-2, Journal article; Peer reviewed, 2017-05-01)Central and South Asian brick kilns have long attracted the attention of both humanitarian agencies and scholars as sites of slavery-like forms of labor exploitation. They represent both an important case study for ... -
The absolute basics of corruption
(Others, 2015-02-01)ISFiT is the bi-annual International Student Festival in Trondheim. ISFiT 2015 aims for a solution-oriented approach to the challenge corruption represents, and places corruption on the agenda to create a better future for ...