• Capital flight, tax policy and lobbyists in Africa 

      Fjeldstad, Odd-Helge (Lifting the veil of secrecy: Perspectives on international taxation and capital flight from Africa, Chapter, 2017-11-01)
      This article examines how the use of tax havens affects tax moral and lobbying, and how tax havens form elites’ and other actors’ incentives to block or promote tax reforms in African countries. A particlar focus is on the ...
    • Lobbying and the shaping of tax policies in Tanzania 

      Fjeldstad, Odd-Helge; Rakner, Lise (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 ...
    • Shaping the tax agenda: Public engagement, lobbying and tax reform in Tanzania 

      Fjeldstad, Odd-Helge; Ngowi, Prosper; Rakner, Lise (CMI Brief vol. 14 no. 5, Report, 2015-07-01)
      Tax reforms are no longer the exclusive domain of the International Monetary Fund, external experts, and the Ministry of Finance. Increasingly, interest groups across Africa shape the tax agenda. Business associations and ...
    • The rise and fall of the mining royalty regime in Zambia 

      Fjeldstad, Odd-Helge; Fundanga, Caleb; Rakner, Lise (Lifting the veil of secrecy: Perspectives on international taxation and capital flight from Africa, Chapter, 2017-11-01)
      Zambia has a long history of disputed changes of the mining tax regime with damaging effects on the working relations between the Government and the mining sector. A shared assumption has been that profit-related taxes ...