Browsing Publications by Title
Now showing items 1234-1253 of 1547
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Tax Reform and State Building in a Globalized World
(Taxation and State Building in Developing Countries Chapter 10, Chapter, 2008-01-01)How far has the recent global wave of tax reform contributed to state building in poorer countries? This chapter concludes that there are a large number of good things to report, but worrying problems in the poorest and ... -
Tax research at CMI - Annual Report 2023
(Others, 2024-01-01)The Annual Report 2023 provides an overview of key people, research projects, publications, seminar contributions and organization of other activities by CMI’s Tax Research Group. -
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 Governance in Post-Apartheid South Africa: Prospects for a Fiscal Social Contract
(CMI Working Paper WP 2025-1, Working paper, 2025-01-01)Historical evidence from state-building processes in Western countries suggests that a substantial governancdividend can be gained from mobilizing domestic financial resources through the tax system. Democratic South ... -
Taxation and Governance in Post-Apartheid South Africa: Prospects for a Fiscal Social Contract
(CMI Working Paper WP 2025:01, Working paper, 2025-01-01)Historical evidence from state-building processes in Western countries suggests that a substantial governance dividend can be gained from mobilizing domestic financial resources through the tax system. Democratic South ... -
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 ...