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Dr Odd-Helge Fjeldstad

Senior Researcher, Coordinator: Public Finance Management

E-mail: odd.fjeldstad@cmi.no

Phone: +47 47938080

Mob: +47 40450010

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Economist focusing on public sector reforms, mainly related to taxation and revenue administration; including tax evasion, fiscal corruption, capital flight, intergovernmental fiscal relations, and local government tax reform.

Fjeldstad has extensive experience from research and policy analysis in Eastern and Southern Africa and the Middle East. He has considerable experience in research management and has served as director of major multidisciplinary research and training programmes. He has also been advisor for several African governments on public financial management, and has worked as consultant for bilateral and multilateral development organisations, including DFID, Norad, the Norwegian Ministry of Foreign Affairs, OECD, IFC and the World Bank.

His experience also covers teaching and training in economic policy analysis, fiscal reforms, political economy and the economics of corruption. Fjeldstad is Research Director of the International Centre for Tax and Development (www.ICTD.ac).

Odd-Helge Fjeldstad's publications in Cristin

Books and Anthologies

Taxation and State Building in Developing Countries
Deborah Brautigam, Odd-Helge Fjeldstad and Mick Moore (Eds.) (2008)
Cambridge: Cambridge University Press

Journal Articles

Tax and development: Donor support to strengthen tax systems in developing countries
Odd-Helge Fjeldstad (forthcoming)
in Public Administration and Development

Vers plus d'éthique dans les douanes en Afrique subsaharienne; The pursuit of integrity in customs: experiences from sub-Saharan Africa
Odd-Helge Fjeldstad (2009)
in Afrique Contemporaine vol. 230 no. 2 pp. 33-54

Revenue authorities and public authority in sub-Saharan Africa
Odd-Helge Fjeldstad and Mick Moore (2009)
in Journal of Modern African Studies vol. 47 no. 1 pp. 1-18

Private Tax Collection - Remnant of the Past or a Way Forward? Evidence from Rural Uganda
Vegard Iversen, Odd-Helge Fjeldstad, Godfrey Bahiigwa, Frank Ellis and Robert James (2006)
in Public Administration and Development vol. 26 no. 4 September pp. 317-328

Taxation during state formation. Lessons from Palestine, 1994-2000
Odd-Helge Fjeldstad and Adel al-Zagha (2004)
in Forum for Development Studies vol. 31 no. 1 pp. 89-113

What's trust got to do with it? Non-payment of service charges in local authorities in South Africa
Odd-Helge Fjeldstad (2004)
in The Journal of Modern African Studies vol. 42 no. 4 pp. 539-562

Fiscal decentralisation in Tanzania. For better or for worse?
Odd-Helge Fjeldstad (2003)
in Journal of Public Administration vol. 38 no. 2 June pp. 133-149

'Fiscal corruption: a vice or virtue': a reply
Odd-Helge Fjeldstad and Bertil Tungodden (2003)
in World Development vol. 31 no. 8 pp. 1473-1475

Fiscal corruption: A vice or virtue?
Odd-Helge Fjeldstad and Bertil Tungodden (2003)
in World Development vol. 31 no. 8 pp. 1459-1467

Fighting fiscal corruption: Lessons from the Tanzania Revenue Authority
Odd-Helge Fjeldstad (2003)
in Public Administration and Development vol. 23 no. 2 pp. 165-175

Taxation, coercion and donors. Local government tax enforcement in Tanzania
Odd-Helge Fjeldstad (2001)
in The Journal of Modern African Studies vol. 39 no. 2 pp. 289-306

La décentralisation fiscale en Tanzania: Pour le meilleur ou pour le pire?
Odd-Helge Fjeldstad (2001)
in Afrique contemporaine no. 199 pp. 128-142

Why people pay taxes: The case of the development levy in Tanzania
Odd-Helge Fjeldstad and Joseph Semboja (2001)
in World Development vol. 29 no. 12 pp. 2059-2074

Dilemmas of fiscal decentralisation: A study of local government taxation in Tanzania
Odd-Helge Fjeldstad and Jospeh Semboja (2000)
in Forum for Development Studies vol. 27 no. 1 pp. 7-41

Hvorfor folk betaler skatt: En studie av skatteadferd i kommuner i Tanzania
Odd-Helge Fjeldstad (2000)
in Den Ny Verden vol. 33 no. 4 pp. 45-61

Combating corruption: A transparency index for donors?
Odd-Helge Fjeldstad (1999)
in Development Today vol. 9 no. 6

Martin Paldam: "Dansk u-landshjelp. Altruismens politiske økonomi"
Odd-Helge Fjeldstad (1998)
in Sosialøkonomen vol. 52 no. 3 pp. 24-28

Growth, sustainability and development
Arild Angelsen, Odd-Helge Fjeldstad and Ussif Rashid Sumaila (1994)
in Development Matters vol. 2 no. 1

U-hjelp, norsk næringsliv og blandede kreditter
Odd-Helge Fjeldstad (1993)
in Idegruppen om Nord/Sør: Informasjonsheft no. 1 pp. 105-117

The World Bank's world view: Survival of the optimists?
Arild Angelsen and Odd-Helge Fjeldstad (1993)
in Development Today vol. 3 no. 3 pp. 11-0

Verdensbankens verdensbilde: Noen kommentarer til World Development Report 1990, 1991 og 1992
Turid Bøe and Odd-Helge Fjeldstad (1992)
in Sosialøkonomen vol. 46 no. 11 pp. 2-8

Susan George: A fate worse than debt, or A faith with no doubt?
Odd-Helge Fjeldstad and Geir-Helge Sjøtrø (1989)
in Sosialøkonomen vol. 43 no. 6 pp. 12-17

Book Chapters

Capital flight from Africa - with a little help from the banks
Odd-Helge Fjeldstad and Kari K. Heggstad (forthcoming)
in Alves da Rocha : Fuga de Capitais e a Política de Desenvolvimento a Favor do Mais Pobres em Angola [Capital Flight and Pro-Poor Development Policy in Angola] . Luanda: CEIC/NCA

Bankenes rolle i kapitalflukt fra fattige land
Kari K. Heggstad og Odd-Helge Fjeldstad (2012)
in Skjult - et hefte om skatteparadis, kapitalflukt og hemmelighold. Oslo: Changemaker og Tax Justice Network - Norge pp. 56-57

Broadening the tax base : Reflections on taxation and state-building in Africa
Odd-Helge Fjeldstad (2012)
in Finansiell åpenhet: Grep for å styrke demokrati og rettferdig fordeling. Forslag fra samarbeidspartnere til Dialogprosjektet kapital for utvikling. Oslo: Utenriksdepartementet pp. 36-49

Tax Reform and State Building in a Globalized World
Odd-Helge Fjeldstad and Mick Moore (2008)
in Deborah Brautigam, Odd-Helge Fjeldstad and Mick Moore: Taxation and State Building in Developing Countries. Cambridge : Cambridge University Press pp. 235-260

Mass Taxation and State-Society Relations in East Africa
Odd-Helge Fjeldstad and Ole Therkildsen (2008)
in Deborah Brautigam, Odd-Helge Fjeldstad and Mick Moore: Taxation and State Building in Developing Countries. Cambridge : Cambridge University Press pp. 114 - 134

Local Revenue Mobilization in Urban Settings in Africa
Odd-Helge Fjeldstad (2006)
in Karin Millett, Dele Olowu & Robert Cameron: Local Governance and Poverty Reduction in Africa. Joint Africa Institute, Chapter 5 pp. 105-126

Corruption in Tax Administration: Lessons from Institutional Reforms in Uganda
Odd-Helge Fjeldstad (2006)
in Susan Rose-Ackerman, ed.: International Handbook on the Economics of Corruption. Cheltenham: Edward Elgar pp. 484-511

Entitlement, Affordability or a Matter of Trust? Reflections on the Non-payment of Service Charges in Local Authorities
Odd-Helge Fjeldstad (2005)
in Steinar Askvik and Nelleke Bak, eds.: Trust in Public Institutions in South Africa. Aldershot/Burlington: Ashgate pp. 85-100

Taxation and state formation in Palestine 1994-2000
Odd-Helge Fjeldstad and Adel Zagha (2004)
in Inge Amundsen, Mushtaq Husain Khan and George Giacaman (eds.): State formation in Palestine: Viability and governance during a social transformation. Lond./N.Y.: RoutledgeCurzon pp. 192-214

Who levies what taxes?
Odd-Helge Fjeldstad (2001)
in Alta Folscher & Joachim Wehner (eds.): Budget watch. Cape Town: Institute for Democracy in South Africa (IDASA) pp. 4-5

Intergovernmental fiscal relations in the developing world: A review of issues
Odd-Helge Fjeldstad (2001)
in Norman Levy & Chris Tapscott (eds.): Intergovernmental relations in South Africa: The challenges of co-operative government. Cape Town: Institute for Democracy in South Africa (IDASA) pp. 143-162

Korrupsjon
Odd-Helge Fjeldstad (1999)
in Rune Jansen Hagen og Karl Rolf Pedersen (red.): Fordeling og vekst i fattige land. Bergen: Fagbokforlaget pp. 295-321

Reports

To pay or not to pay? Citizens' attitudes towards taxation in Kenya, Tanzania, Uganda and South Africa
Merima Ali, Odd-Helge Fjeldstad and Ingrid Hoem Sjursen (2013)
East Lansing: Afrobarometer (Afrobarometer Working Paper no. 143) 33 p.

Taxation and development: a review of donor support to strengthen tax systems in developing countries
Odd-Helge Fjeldstad (2013)
Helsinki: UNU-Wider (Working paper no. 2013/010) 28 p.

Local government revenue mobilization in Anglophone Africa
Odd-Helge Fjeldstad and Kari Heggstad (2012)
Brighton: International Centre for Tax and Development at IDS (ICTD Working Paper no. ICTD WP 7) 30 p.

Peoples' views of taxation in Africa: a review of research on determinants of tax compliance
Odd-Helge Fjeldstad, Collette Schulz-Herzenberg and Ingrid Hoem Sjursen (2012)
Brighton: International Centre for Tax and Development at IDS (ICTD Working Paper no. WP 2012:8) 50 p.

Linking procurement and political economy: a guide
Mona Frøystad, Kari Heggstad and Odd-Helge Fjeldstad (2010)
Washington DC: World Bank Institute and DFID

Good tax governance in Africa
Joseph Ayee, Odd-Helge Fjeldstad, Lincoln Marais and Aidan Keanly (2010)
Pretoria: African Tax Administration Forum (Towards an African Declaration on the Good Financial Governance)

Local government finances and financial management in Tanzania. Empirical evidence of trends 2000-2007
Odd-Helge Fjeldstad, Lucas Katera, Jamal Msami and Erasto Ngalewa (2010)
Dar es Salaam: REPOA (Special paper no. 10/2) 48 p.

Planning in local government authorities in Tanzania: Bottom-up meets top-down
Odd-Helge Fjeldstad, Lucas Katera and Erasto Ngalewa (2010)
Dar es Salaam: REPOA (REPOA Brief no. 18) 8 p.

Maybe we should pay tax after all? Citizens' views on taxation in Tanzania
Odd-Helge Fjeldstad, Lucas Katera and Erasto Ngalewa (2009)
Dar es Salaam: Mkuni Na Nyota Publishers (REPOA Special Paper no. 29) 38 p.

Outsourcing revenue collection to private agents: Experiences from local authorities in Tanzania
Odd-Helge Fjeldstad, Lucas Katera and Erasto Ngalewa (2009)
Dar es Salaam: Mkuni Na Nyota Publishers (REPOA Special Paper no. 28) 28 p.

Disparities in Citizens' Perceptions of Service Delivery by Local Government Authorities in Tanzania
Odd-Helge Fjeldstad, Lucas Katera and Erasto Ngalewa (2008)
REPOA Brief no. 13 pp. 1-8

Anti-corruption Reforms: Challenges, Effects and Limits of World Bank Support
Odd-Helge Fjeldstad and Jan Isaksen (2008)
Washington DC: Independent Evaluation Group (IEG), World Bank (IEG Working Paper no. 7) 78 p.

Crime, Poverty and Police Corruption in Non-Rich Countries
Jens Chr. Andvig and Odd-Helge Fjeldstad (2008)
Oslo: Norwegian Institute of International Affairs (NUPI Working Paper no. 738) 43 p.

Changes in Citizens' Perceptions of the Local Taxation System in Tanzania
Odd-Helge Fjeldstad, Erasto Ngalewa and Lucas Katera (2008)
REPOA Brief no. 12 pp. 1-4

Public Sector Reform: What Works and Why?
S. Webb (team leader), M. Casanegra (tax adm), A. Evans (civil service reform), O.-H. Fjeldstad & J. Isaksen (anticorruption), I. Funke (ass team leader), R. Webb (history), C. Wescott (public financial management) (2008)
Washington DC: World Bank (IEG Evaluation Report) 90 p.

Citizens Demand Tougher Action on Corruption
Odd-Helge Fjeldstad, Erasto Ngalewa and Lucas Katera (2008)
REPOA Brief no. 11 pp. 1-8

Outsourcing Revenue Collection: Experiences from Local Government Authorities in Tanzania
Odd-Helge Fjeldstad, Lucas Katera and Erasto Ngalewa (2008)
REPOA Brief no. 10 pp. 1-7

Local Government Reform in Tanzania 2002 - 2005: Summary of Research Findings on Governance, Finance and Service Delivery
Odd-Helge Fjeldstad, Einar Braathen and Amon Chaligha (2006)
Dar es Salaam: REPOA (Brief no. 6) 4 p.

To Pay or not to Pay? Citizens' Views on Taxation by Local Authorities in Tanzania
Odd-Helge Fjeldstad (2006)
Dar es Salaam: Mkuni Na Nyota Publishers (REPOA Special Paper no. 18) 36 p.

Corruption in Revenue Administration: Challenges and Policy Responses
Odd-Helge Fjeldstad (2005)
Bergen: Chr. Michelsen Institute (U4 Issue no. 2:2005)

Local Governance, Finances and Service Delivery in Tanzania. A Summary of Findings from Six Councils
Einar Braathen, Amon Chaligha and Odd-Helge Fjeldstad (2005)
Oslo: Norwegian Institute for Urban and Regional Research (NIBR Working Paper) 39 p.

Trust in public finance: Citizens' view on taxation by local authorities in Tanzania
Odd-Helge Fjeldstad (2004)
Dar es Salaam: REPOA (Formative process research on the local government reform in Tanzania. Project Brief no. 12) 4 p.

Budgetary processes and economic governance in Southern and Eastern Africa. Literature review.
Odd-Helge Fjeldstad, Dirk Hansohm, Jan Isaksen and Erwin Naimhwaka (2004)
Windhoek: NEPRU (Working Paper no. 95) 38 p.

Citizens' access to information on local government finances.
Odd-Helge Fjeldstad (2004)
Dar es Salaam: REPOA (Formative process research on the local government reform in Tanzania.. Project Brief no. 7) 3 p.

Local government finances and financial management in Tanzania. Observations from six councils, 2000-2003
Odd-Helge Fjeldstad, with Florida Henjewele, Geoffrey Mwambe, Erasto Ngalewa and Knut Nygaard (2004)
Dar es Salaam: Mkuni Na Nyota Publishers: (REPOA Special Paper no. 16) 40 p.

Taxation, aid and democracy. Research programme 2000-2003. Final report.
Odd-Helge Fjeldstad and Ole Therkildsen (2004)
Bergen: Chr. Michelsen Institute 19 p.

Low awareness amongst citizens of local government reforms
Odd-Helge Fjeldstad and Knut Nygaard (2004)
Dar es Salaam: REPOA (Project Brief no. 6) 4 p.

Rural taxation in Uganda: Implications for growth, income distribution, local government revenue and poverty reduction
Odd-Helge Fjeldstad, Godfrey Bahiigwa, Frank Ellis and Vegard Iversen (2004)
Kampala: Economic Policy Research Centre (EPRC Research Series no. 35) 37 p. (Commissioned study for DFID)

Formative process research on the local government reform programme in Tanzania. Summary of findings
Odd-Helge Fjeldstad, Einar Braathen, Amon Chaligha, Siri Lange, Deo Mushi and Erasto Ngalewa (2003)
Bergen: Tanzania. Presidents Office. Regional Administration and Local Government (Fieldreport no. 2) 11 p.

Formative process research on the local government reform programme in Tanzania. Summary of findings
Odd-Helge Fjeldstad, Einar Braathen, Amon Chaliga, Siri Lange, Deo Mushi and Erasto Ngalewa (2003)
Dar es Salaam: Tanzania. Presidents Office. Regional Administration and Local Government (Fieldreport no. 1) 15 p.

New challenges for local government revenue enhancement. Formative process research on the local government reform in Tanzania
Odd-Helge Fjeldstad (2003)
Dar es Salaam: Research on Poverty Alleviation (REPOA) (Project Brief no. 2)

Formative process research on the local government reform in Tanzania. About the project
Odd-Helge Fjeldstad, Amon Chaligha and Einar Braathen (2003)
Dar es Salaam: Research on Poverty Alleviation (REPOA) (Project brief no. 1)

Collectors, councillors and donors: Local government taxation and state-society relations in Tanzania
Odd-Helge Fjeldstad (2002)
(IDS Bulletin vol. 33 no. 3) pp. 21-29

'What, who and where'. Research on corruption in Bangladesh, Nepal, Sri Lanka, Tanzania and Uganda
Odd-Helge Fjeldstad, with Jens Andvig (2001)
Bergen: Chr. Michelsen Institute

Taxation, aid and democracy. An agenda for research in Africa
Odd-Helge Fjeldstad, with Lise Rakner and Joseph Semboja (2000)
Copenhagen: Centre for Development Research

Corruption: A selected and annotated bibliography
Inge Amundsen and Odd-Helge Fjeldstad (2000)
Oslo: Norad (Commissioned Report) 140 p.

Corruption: Critical assessment of contemporary research
Odd-Helge Fjeldstad, with Jens Chr. Andvig and Amit Shrivastan (2000)
Bergen

Taxation, coercion and donors. A study of local government tax enforcement in Tanzania
Odd-Helge Fjeldstad (1999)
Bergen

Samfunnsøkonomiske aspekter ved planlegging og vurdering av vannforsyningsprosjekter i u-land
Odd-Helge Fjeldstad (1990)
Bergen: Senter for Anvendt Forskning, NHH (SAF Report no. 11/1990)

Kostnadsgjenvinning og prissetting i vannforsyningsprosjekter i u-land
Odd-Helge Fjeldstad (1990)
Bergen: Senter for Anvendt Forskning, NHH (SAF Report no. 24/1990)

Norwegian assistance to agricultural and rural development in Northern Province, Zambia: Programme review May-June 1990
Odd-Helge Fjeldstad, E. Kang'ombe, N. Mukutu, K. Samset, S. Stevenson and E. Whist (1990)
Oslo: NORAD

Skuggeprisar for prosjektvurdering i u-land
Odd-Helge Fjeldstad (1989)
Bergen: Senter for Anvendt Forskning, NHH (SAF Report no. 19/1989)

Prosjektvurdering i u-land: Innføring i samfunnsøkonomisk nytte-/kostnadsanalyse
Odd-Helge Fjeldstad (1989)
Bergen: Senter for Anvendt Forskning, NHH (SAF Report no. 31/1989)

Sør-sør samarbeid - med hovedvekt på tiltak for å støtte næringslivsamarbeidet i SADCC-regionen
Odd-Helge Fjeldstad (1988)
Bergen: Senter for Anvendt Forskning (SAF Working Paper no. 36/1988)

Norad's provisions for investment support
Odd-Helge Fjeldstad, K.A. Hagen, K.R. Pedersen and L.O. Vaagen (1987)
Oslo: The Royal Norwegian Ministry of Development Cooperation (Evaluation Report no. 4a.87) 159 p.

NORADs investerings-støtteordninger
Odd-Helge Fjeldstad, K.A. Hagen, K.R. Pedersen and L.O. Vaagen (1987)
Oslo: Departementet for Utviklingshjelp (Evaluation Report no. 4.87)

CMI Reports

Tax administrations working together
Odd-Helge Fjeldstad, Kari K. Heggstad (2012)
Bergen: Chr. Michelsen Institute (CMI Report R 2012:3) 54 p.

Building taxpayer culture in Mozambique, Tanzania and Zambia: Achievements, challenges and policy recommendations
Odd-Helge Fjeldstad, Kari K. Heggstad (2012)
Bergen: Chr. Michelsen Institute (CMI Report R 2012:1) 62 p.

The tax systems in Mozambique, Tanzania and Zambia: capacity and constraints
Odd-Helge Fjeldstad and Kari K. Heggstad (2011)
Bergen: Chr. Michelsen Institute (CMI Report R 2011:3) 124 p.

How banks assist capital flight from Africa: A literature review
Kari Heggstad, Odd-Helge Fjeldstad (2010)
Bergen: Chr. Michelsen Institute (CMI Report R 2010: 6) 24 p.

Local Governance, Urban Poverty and Service Delivery in Namibia
Odd-Helge Fjeldstad, Gisela Geisler et al. (2005)
Bergen: Chr. Michelsen Institute (CMI Report R 2005: 12) 111 p.

Autonomy, incentives and patronage: a study of corruption in the Tanzania and Uganda Revenue Authorities
Odd-Helge Fjeldstad, Ivar Kolstad, Siri Lange (2003)
Bergen: Chr. Michelsen Institute (CMI Report R 2003:9) 84 p.

Taxation and tax reforms in developing countries: Illustrations from sub-Saharan Africa
Odd-Helge Fjeldstad, Lise Rakner (2003)
Bergen: Chr. Michelsen Institute (CMI Report R 2003:6) 34 p.

Between Oslo and al-Aqsa. Taxation and state formation in Palestine 1994-2000
Odd-Helge Fjeldstad and Adel Zagha (2002)
Bergen: Chr. Michelsen Institute (CMI Report R 2002:13) 42 p.

Corruption: A review of contemporary research
Odd-Helge Fjeldstad and Jens Chr. Andvig, with Inge Amundsen, Tone Sissener and Tina Søreide (2001)
Bergen: Chr. Michelsen Institute (CMI Report R 2001:7) 122 p.

Local government taxation and tax administration in Tanzania
Odd-Helge Fjeldstad and Joseph Semboja (1999)
Bergen: Chr. Michelsen Institute (CMI Report R 1999:3) 74 p.

Project appraisal and sustainability in less developed countries
Arild Angelsen, Odd-Helge Fjeldstad and Ussif Rashid Sumaila (1994)
Bergen: Chr. Michelsen Institute (CMI Report R 1994:1) 136 p.

Verdensbankens verdensbilde
Odd-Helge Fjeldstad (ed.) (1992)
Bergen: Chr. Michelsen Institute (CMI Report R 1992:7) 70 p.

Økonomisk velferdsteori og fordelingsaspektet
Odd-Helge Fjeldstad (1992)
Bergen: Chr. Michelsen Institute (CMI Report D 1992:4) 22 p.

Multiple inflasjonslikevekter og deres stabilitet: En drøfting av stabiliseringsprogrammene i Argentina, Brasil og Israel på midten av 1980-tallet
Odd-Helge Fjeldstad (1992)
Bergen: Chr. Michelsen Institute (CMI Report D 1992:5) 21 p.

CMI Working Papers

Local government taxation in Sub-Saharan Africa: A review and an agenda for research
Odd-Helge Fjeldstad, Gérard Chambas, Jean-Francois Brun (2014)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 2014:2) 42 p.

Peoples' views of taxation in Africa: A review of research on determinants of tax compliance
Odd-Helge Fjeldstad, Collette Schulz-Herzenberg, Ingrid Hoem Sjursen (2012)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 2012:7) 50 p.

Local government revenue mobilisation in Anglophone Africa
Odd-Helge Fjeldstad, Kari Heggstad (2012)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 2012:6) 38 p.

The pursuit of integrity in customs: Experiences from sub-Saharan Africa
Odd-Helge Fjeldstad (2009)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 2009: 8) 14 p.

Crime, Poverty and Police Corruption in Developing Countries
Jens Chr. Andvig and Odd-Helge Fjeldstad (2008)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 2008: 7) 32 p.

Revenue Authorities and State Capacity in Anglophone Africa
Odd-Helge Fjeldstad, Mick Moore (2008)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 2008: 1) 13 p.

Taxation and State Building: Poor Countries in a Globalised World
Odd-Helge Fjeldstad and Mick Moore (2007)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 2007: 11) 22 p.

Local Revenue Mobilization in Urban Setttings in Africa
Odd-Helge Fjeldstad (2006)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 2006: 15) 18 p.

Bribes, Taxes and Regulations: Business Constraints for Micro Enterprises in Tanzania
Odd-Helge Fjeldstad, Ivar Kolstad and Knut Nygaard (2006)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 2006: 2) 17 p.

Corruption in Tax Administration: Lessons from Institutional Reforms in Uganda
Odd-Helge Fjeldstad (2005)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 2005: 10) 22 p.

To pay or not to pay? Citizens' views on taxation in local authorities in Tanzania
Odd-Helge Fjeldstad (2004)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 2004: 8) 25 p.

Local government finances and financial management in Tanzania
Odd-Helge Fjeldstad with Florida Henjewele, Geoffrey Mwambe, Erasto Ngalewa and Knut Nygaard (2004)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 2004: 7) 31 p.

What has trust got to do with it? Non-payment of service charges in local authorities in South Africa
Odd-Helge Fjeldstad (2003)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 2003:12) 26 p.

Fighting fiscal corruption: The case of the Tanzania Revenue Authority
Odd-Helge Fjeldstad (2002)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 2002:3) 15 p.

The fight against corruption and the role of parliamentarians
Odd-Helge Fjeldstad (2002)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 2002:6) 10 p.

Fiscal corruption: A vice or a virtue?
Odd-Helge Fjeldstad and Bertil Tungodden (2001)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 2001:13) 12 p.

Fiscal decentralisation in Tanzania: For better or for worse?
Odd-Helge Fjeldstad (2001)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 2001:10) 15 p.

Intergovernmental fiscal relations in developing countries. A review of issues
Odd-Helge Fjeldstad (2001)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 2001:11) 15 p.

Research on corruption in Bangladesh, Nepal, Sri Lanka, Tanzania and Uganda. What, who and where?
Odd-Helge Fjeldstad, Jens Chr. Andvig (eds.) (2001)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 2001:18) 19 p.

Corruption: Critical assessments of contemporary research. Report from a multidisciplinary workshop
Odd-Helge Fjeldstad, Jens Chr. Andvig and Amit Shrivastava (2001)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 2001:17) 29 p.

Taxation, aid and democracy. An agenda for research in African countries
Odd-Helge Fjeldstad and Ole Therkildsen, with Lise Rakner and Joseph Semboja (2000)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 2000:4)

Taxation, coercion and donors. Local government tax enforcement in Tanzania
Odd-Helge Fjeldstad (2000)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 2000:7)

Controlling fiscal corruption. Theoretical approaches and illustrations from Tanzania
Odd-Helge Fjeldstad (1999)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 1999:6) 35 p.

Why people pay taxes. The case of development levy in Tanzania
Odd-Helge Fjeldstad (1998)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 1998:5)

Korrupsjon
Odd-Helge Fjeldstad (1998)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 1998:8)

Tax evasion and corruption in local governments in Tanzania: Alternative economic approaches
Odd-Helge Fjeldstad (1996)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 1996:14)

Bistand og næringsutvikling. Noen kommentarer til St.meld. Nr. 19 (1995-96)
Odd-Helge Fjeldstad (1996)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 1996:4)

Valued-added taxation in Tanzania?
Odd-Helge Fjeldstad (1995)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 1995:5) 27 p.

Taxation and tax reforms in Tanzania: A survey
Odd-Helge Fjeldstad (1995)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 1995:4) 35 p.

Land reforms and land degradation in Tanzania. Alternative economic approaches
Arild Angelsen and Odd-Helge Fjeldstad (1995)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 1995:3)

CMI Briefs

A reforma tributária do sector não petrolífero em Angola: No caminho certo ou a perder o dinamismo?
Odd-Helge Fjeldstad, Søren Kirk Jensen and Francisco Miguel Paulo (2014)
Bergen: Chr. Michelsen Institute (Angola Brief vol. 4 no. 4) 4 p.

Fraca previsão de receitas: Um grande desafio para uma política fiscal sólida em Angola
Odd-Helge Fjeldstad, Søren Kirk Jensen and Francisco Miguel Paulo (2014)
Bergen: Chr. Michelsen Institute (Angola Brief vol. 4 no. 3) 4 p.

The non-oil tax reform in Angola: On track or losing momentum?
Odd-Helge Fjeldstad, Søren Kirk Jensen and Francisco Miguel Paulo (2014)
Bergen: Chr. Michelsen Institute (Angola Brief vol. 4 no. 2) 4 p.

Poor revenue forecasting: A major challenge for sound fiscal policy in Angola
Odd-Helge Fjeldstad, Søren Kirk Jensen and Francisco Miguel Paulo (2014)
Bergen: Chr. Michelsen Institute (Angola Brief vol. 4 no. 1) 4 p.

Análise do processo de reforma fiscal em Angola... e porque incentivos fiscais devem ser evitados
Odd-Helge Fjeldstad, Søren Kirk Jensen, Aslak Orre (2012)
Bergen: Chr. Michelsen Institute (Angola Brief vol. 2 no. 2) 4 p.

Taking stock of the tax reform process in Angola, and why tax incentives should be avoided
Odd-Helge Fjeldstad, Søren Kirk Jensen, Aslak Orre (2012)
Bergen: Chr. Michelsen Institute (Angola Brief vol. 2 no. 1) 4 p.

Porquê cobrar impostos locais em Angola? ... e os desafios de o fazer
Odd-Helge Fjeldstad, Aslak Jangård Orre (2011)
Bergen: Chr. Michelsen Institute (Angola Brief vol. 1 no. 14) 4 p.

Why collect local taxes in oil rich Angola? ... and the challenges of doing so
Odd-Helge Fjeldstad, Aslak Jangård Orre (2011)
Bergen: Chr. Michelsen Institute (Angola Brief vol. 1 no. 13) 4 p.

Overloaded Planning Systems, Limited Fiscal Autonomy, but some Improvements in Service Delivery: Lessons from the Local Government Reform in Tanzania 2002 - 2005
Odd-Helge Fjeldstad, Einar Braathen and Amon Chaligha (2007)
Bergen: Chr. Michelsen Institute (CMI Brief) 4 p.

Revenue Administration and Corruption: What works?
Odd-Helge Fjeldstad (2005)
Bergen: Chr. Michelsen Institute (CMI Brief no. 2)

U4 Publications

Fiscal Decentralisation and Corruption - A Brief Overview of the Issues
Ivar Kolstad and Odd-Helge Fjeldstad (2006)
Bergen: Chr. Michelsen Institute (U4 Issue 2006:3)

Revenue administration and corruption
Odd-Helge Fjeldstad (2005)
Bergen: Chr. Michelsen Institute (U4 Issue 2005:2)

Theses

Tax Evasion and Fiscal Corruption. Essays on Compliance and Tax Administrative Practices in East and South Africa
Odd-Helge Fjeldstad (2006)
Bergen: Norwegian School of Economics and Business Administration (NHH) 126 p.

Other External Publications

Local government revenue mobilisation in Anglophone Africa
Odd-Helge Fjeldstad and Kari K. Heggstad (2013)
Brighton: International Centre for Tax and Development (ICTD Research in Brief vol. 2013 no. 5) 2 p.

Taxation and development in Africa. How aid can strengthen tax systems
Odd-Helge Fjeldstad (2013)
in NAI Forum. The Nordic Africa Development Policy Forum

Tax in developing countries: Increasing resources for development
International Development Committee, House of Commons (2012)
International Development Committee, House of Commons, London

Skatt og statsbygging i utviklingsland: Hvordan skatt kan bidra til å ansvarliggjøre myndighetene overfor egne borgere
Odd-Helge Fjeldstad (2011)
in Ligningskontakt no. 1 pp. 6-8

Preaching tax morality, practicing tax avoidance
Odd-Helge Fjeldstad (2009)
in Development Today vol. 19 no. 9-10. p.11

Broadening the Base
Fjeldstad, Odd-Helge (2007)
in D+C Development and Cooperation. International Journal vol. 34 no. 5 pp. 202-203

Die steuerbasis verbreitern
Odd-Helge Fjeldstad (2007)
in E+Z Entwicklung und Zusammenarbeit. Internationale Zeitschrift vol. 48 no. 5 pp. 202-204

Donors turn blind eye to extortion in tax collection in Africa
Odd-Helge Fjeldstad (2001)
in Development Today vol. 11 no. 8

Korrupsjon og skatteunndragelse i Tanzania: En studie av Tanzania Revenue Authority
Odd-Helge Fjeldstad and Bertil Tungodden (2001)
in Den Ny Verden vol. 34 no. 3 pp. 55-78

Why taxes matter for development.
Odd-Helge Fjeldstad (2001)
in Republikein, Windhoek, Namibia vol. 15 November 2001

Conference Papers/ Presentations

Fiscal decentralisation in developing countries: challenges and prospects
Odd-Helge Fjeldstad (2013)
Presented at: High Level Dialogue, Centre for Policy Dialogue (CPD), Dhaka, Bangladesh, 5 October 2013

The role of banks in capital flight from developing countries
Odd-Helge Fjeldstad (2013)
Presented at: CAPITAL FLIGHT AND PRO-POOR DEVELOPMENT IN ANGOLA. International conference organized by the Centro de Estudos e Investigação Científica (CEIC) of the Catholic University of Angola (UCAN) and the Norwegian Church Aid (NCA). Luanda 18 June 2013

Approaches and effects of tax incentive systems: International experiences
Odd-Helge Fjeldstad (2013)
Presented at: Conferência Internacional sobre Tributação Projecto Executivo para a Reforma Tributária (PERT), Ministry of Finance, Luanda, Angola, 14 May 2013

Illicit financial flows, tax havens and development: International perspectives and initiatives
Odd-Helge Fjeldstad (2013)
Presented at: Annual Conference Relatório Económico de Angola. Centro de Estudos e Investigação Científica (CEIC), Universidade Católica de Angola (UCAN), Luanda, Angola, 11 June 2013

Factors affecting tax compliant attitude in Africa: Evidence from Kenya, Tanzania, Uganda and South Africa
Odd-Helge Fjeldstad,Ingrid Hoem Sjursen,Merima Ali (2013)
Presented at: Centre for the Study of African Economies (CSAE) Conference, Oxford 18 March 2013

The new Afrobarometer survey of taxpayer perceptions: Some preliminary results
Odd-Helge Fjeldstad, Merima Ali, Collette Schulz-Herzenberg and Ingrid Hoem Sjursen (2012)
Presented at: ICTD Annual Research Conference, Cape Town, 11 December 2012

The tax reform in Angola
Odd-Helge Fjeldstad (2012)
Presented at: IESE's III International Conference, Maputo, 5 September 2012

Reflections on the tax reform process in Angola. and why tax incentives should be avoided
Odd-Helge Fjeldstad (2012)
Presented at: Annual Conference Relatório Económico de Angola. Centro de Estudos e Investigação Científica (CEIC), Universidade Católica de Angola (UCAN), Luanda, 6 June, 2012

Why taxes matter for development: building the tax base in natural rich countries
Odd-Helge Fjeldstad (2012)
Presented at: Nordic-Mozambique Conference on Inclusive Growth and Political and Social Dialogue. Maputo, May 23-24, 2012

Natural resource tax administration
Odd-Helge Fjeldstad (2012)
Presented at: Workshop on natural gas and petroleum management, organised by Ministério de Recursos Minerais de Moçambique and the Norwegian Embassy, Maputo 21 May 2012

Building taxpayer cultures in Mozambique, Tanzania and Zambia: Achievements, challenges and recommendations for donor support
Odd-Helge Fjeldstad (2012)
Presented at: Conference on Building the Domestic Revenue Base: Natural Resource Taxation and Tax Morale in Mozambique, Tanzania and Zambia, Lusaka, Zambia, 18-19 April 2012

Domestic resource mobilisation: from taxes to spending
Odd-Helge Fjeldstad (2012)
Presented at: OECD Global Forum on Development, Paris, 28-29 February 2012

Does cooperation improve implementation? Central-local government relations in property tax collection in Tanzania
Odd-Helge Fjeldstad (2011)
Presented at: Tax and Development: Reforming Tax Policy, What Way Ahead? CERDI (Centre d'études et de recherches sur le développement international), Université d'Auvergne, Clermont-Ferrand, France

Local government taxation in Africa
Jean-Francois Brun, Gerard Chambas and Odd-Helge Fjeldstad (2011)
Presented at: International Centre for Tax and Development (ICTD) Annual Conference, IDS-Sussex, Brighton, 23 June 2011

The political economy of property tax collection in Tanzania
Odd-Helge Fjeldstad, Mujtaba Piracha and Joanita Magongo (2011)
Presented at: International Centre for Tax and Development (ICTD) Annual Conference, IDS-Sussex, Brighton, 22 June 2011

Citizens perceptions of taxation in Africa
Odd-Helge Fjeldstad and Collette Schulz-Herzenberg (2011)
Presented at: International Centre for Tax and Development (ICTD) Annual Conference, IDS-Sussex, Brighton, 21 June 2011

Participation, representation and taxation: why collect taxes in oil rich Angola
Odd-Helge Fjeldstad (2011)
Presented at: CMI - CEIC Annual Conference; Centro de Estudos e Investigação Científica (CEIC), Universidade Católica de Angola (UCAN), Luanda, 6 June 2011

Taxation for development: myths, facts and challenges for African countries
Odd-Helge Fjeldstad (2011)
Presented at: Addressing Inequality, Conference organised by the Trust Fund for Environmentally and Socially Sustainable Development (World Bank), Norad and the Norwegian Ministry of Foreign Affairs; Oslo 31 May

The tax systems in Mozambique, Tanzania and Zambia: achievements, challenges and recommendations for Norwegian support
Odd-Helge Fjeldstad (2011)
Presented at: 'Towards fiscal self‐reliance: Capacity building for domestic revenue enhancement in Mozambique, Tanzania and Zambia.' Maputo, 30‐31 March 2011

Taxation and state-building in Africa: the role of civil society
Odd-Helge Fjeldstad (2011)
Presented at: Civil society conference organised by the Center for Public Integrity (CIP). Maputo, 1 April 2011.

The tax systems in Mozambique, Tanzania and Zambia: capacity and constraints
Odd-Helge Fjeldstad (2011)
Presented at: Joint ATAF - Korea Conference on Domestic Resource Mobilisation: Challenges to African Tax Policy and Administration

Perspectives on taxation and state building in Africa
Odd-Helge Fjeldstad (2010)
Presented at: Conference at Centro de Estudos e Investigação Científica (CEIC), Universidade Católica de Angola (UCAN), Luanda, 4 November 2010

Taxation in Africa: Myths, facts and challenges
Odd-Helge Fjeldstad (2010)
Presented at: Norad's Annual Conference on Poverty and Development, Oslo, 15 October 2010

Building a taxpaying culture: Issues and approaches
Odd-Helge Fjeldstad (2010)
Presented at: Workshop organised by the Mozambique Revenue Authority, Maputo, 25 May 2010

Building revenue authorities in Africa: Experiences and challenges
Odd-Helge Fjeldstad (2010)
Presented at: Seminar for the Mozambique Revenue Authority, Maputo, 25 May 2010.

Taxation and governance: Perspectives on state-building in Africa
Odd-Helge Fjeldstad (2010)
Presented at: Seminar for bi- and multilateral donors organised by the Royal Norwegian Embassy, Maputo, 24 May 2010

Political economy analysis of procurement reform and capacity building
Odd-Helge Fjeldstad (2010)
Presented at: Conference of the OECD Task Force on Procurement, Nairobi, 3 May 2010

Taxation and state-building in Africa.
Odd-Helge Fjeldstad (2010)
Presented at: Research seminar at the School of Development Studies, University of Kwazulu-Natal, Durban, 7 April 2010

Illicit financial flows, tax havens and development
Odd-Helge Fjeldstad (2010)
Presented at: Research seminar at the Institute for Security Studies (ISS), Cape Town, 28 January 2010

Taxation and state-building in developing countries
Odd-Helge Fjeldstad (2009)
Presented at: Conference on 'Taxation and development to fight against poverty', organised by the European Parliament and the European Commission, Brussels, 9 December 2009

Tax administration - an entry point for reforms
Odd-Helge Fjeldstad (2009)
Presented at: International conference "From curse to development: Natural resources, institutions and public revenues", Oslo, 8 September 2009

Tax havens and development
Norwegian Government Commission on Capital Flight from Poor Countries (2009)
Presented at: The Annual Conference of the Task Force on Financial Integrity and Economic Development, Washington DC, 16-17 September 2009

Local government finances and financial management in Tanzania: empricial evidence of trends 2000-2007
Odd-Helge Fjeldstad, Lucas Katera, Jamal Msami and Erasto Ngalewa (2009)
Presented at: REPOA Annual Research Workshop, White Sands Hotel, Dar es Salaam, 1-2 April

Crime, poverty and police corruption: a review of issues
Jens Chr. Andvig and Odd-Helge Fjeldstad (2008)
Annual Bank Conference on Development Economics (ABCDE). World Bank/National Treasury, Cape Town, South Africa, 9-11 June 2008

Taxation and state-building: Lessons from tax reforms in poor countries
Odd-Helge Fjeldstad (2008)
Presented at: Seminar on 'Taxation and development: Why taxes matter and the role of donors', Norad, Oslo, 12 March

Taxation, governance and state-building: Concepts and issues
Odd-Helge Fjeldstad (2008)
Presented at: Seminar on 'Taxation and development: Why taxes matter and the role of donors', Norad, Oslo, 12 March

Taxation, aid and democracy: The evolution of tax systems in Africa.
Odd-Helge Fjeldstad (2008)
Presented at: Final conference of the research programme Development Paths in the South. Research Council of Norway, Oslo, 10 March

Maybe we should pay tax after all? Citizens' changing views on taxation in local government authorities
Odd-Helge Fjeldstad, Lucas Katera, Erasto Ngalewa (2008)
Presented at: REPOA Annual Research Workshop

Revenue authorities: Experiences from sub-Saharan Africa
Odd-Helge Fjeldstad (2007)
Presented at: SEAPREN Conference on Poverty Policies and Budgetary Processes. Safari Court Conference Centre. Windhoek, 5 - 6 July 2007.

Taxation and state-building: Poor countries in a globalised world
Odd-Helge Fjeldstad and Mick Moore (2007)
Presented at: Annual Bank Conference on Development Economics (ABCDE), Bled, Slovenia, 17-18 May

Local revenue mobilisation in urban authorities: Lessons from Africa
Odd-Helge Fjeldstad (2006)
Presented at: REPOA's 11th Annual Research Workshop. Dar es Salaam, 4 April

Resourcing Development: Opportunities for Fiscal Self-reliance in Tanzania
Odd-Helge Fjeldstad (2006)
Presented at: Ministry of Natural Resources and Tourism, Workshop, Paradise Resort Hotel, Bagamoyo 2-3 October 2006

Tax Reform in Developing Countries - How can we establish Accountable Resource Mobilisation? Issues for Debate
Odd-Helge Fjeldstad (2006)
Presented at: GTZ Public Finance Conference, Eschborn, 7 September 2006

Monitoring Performance of Revenue Authorities
Odd-Helge Fjeldstad (2006)
Presented at: SATI Workshop on 'Tax Policy and Administration', Southern Africa Tax Institute, University of Pretoria, 19-20 June 2006.

Independent Revenue Authorities: Successes and Failures
Odd-Helge Fjeldstad (2006)
Presented at: SATI Workshop on 'Tax Policy and Administration', Southern Africa Tax Institute, University of Pretoria, 19-20 June 2006.

Anti- Corruption and Anti-Corruption Agencies: The Utstein Approach
Odd-Helge Fjeldstad (2006)
Presented at: 'European Anti-Corruption Agencies: Protecting the Community's Financial Interests in a Knowledge-Based, Innovative and Integrated Manner'. Centro de Investigação e Estudos de Sociologia - CIES/ISCTE, Lisbon, 17-19 May 2006.

Bribes, taxes and property rights: Business constraints for microenterprises in Tanzania
Odd-Helge Fjeldstad (2005)
Presented at: the Development Economics Seminar Series (with Ivar Kolstad & Knut Nygaard). Bergen, 21 January 2005

Local revenue mobilization in urban settings
Odd-Helge Fjeldstad (2005)
Presented at: the Workshop on Local Governance and Poverty Alleviation in Africa, African Development Bank, Tunis, 21-24 June 2005

Poll taxation and state-society relations in Tanzania and Uganda
Odd-Helge Fjeldstad (2005)
Presented at: the African Studies Association's (ASA) Annual Meeting. (with Ole Therkildsen). Washington DC, 20 November 2005

Non-payment of service charges in South Africa
Odd-Helge Fjeldstad (2004)
Presented at: Namibian Economic Policy Research Unity (NEPRU), Windhoek. 29 January 2004

To pay or not to pay? Tax compliance in local authorities in Tanzania
Odd-Helge Fjeldstad (2004)
Presented at: REPOA's 9th Annual Research Workshop, Dar es Salaam, 26 March 2004

Bribes, taxes and property rights: Business constraints for small enterprises in Tanzania
Odd-Helge Fjeldstad (2004)
Presented at: Annual Bank Conference on Development Economics (ABCDE)-Europe (with Ivar Kolstad & Knut Nygaard). Brussels 10 May 2004

Taxation and state formation in Palestine, 1994-2000
Odd-Helge Fjeldstad (2004)
Presented at: CMI-MUWATIN Symposium on Palestinian state formation: prospects and challenges. Bergen, 24-25 May 2004

Taxation and accountability. Lessons from sub-Saharan Africa
Odd-Helge Fjeldstad (2004)
Presented at: Paper presented at the Eschborn Dialogue Conference, GTZ, Eschborn, 16 June 2004

Privatised tax collection: Experiences from local authorities in Tanzania
Odd-Helge Fjeldstad (2004)
Presented at: workshop on the Formative Process Research on the Local government Reform in Tanzania, REPOA, Dar es Salaam, 30-31 August 2004

Between a rock and a hard place: Challenges for enhanced public integrity in local authorities in East Africa
Odd-Helge Fjeldstad (2003)
Presented at: Conference Towards a New Type of Local Government - an Uphill Battle? Association for Law and Administration in Developing and Transitional Countries (ALADIN), Utrecht School of Governance, Utrecht, 26 September 2003

The birth, demise and resurrection of the private tax collector. Tax farming in rural Uganda
Odd-Helge Fjeldstad (2003)
Presented at: Annual Conference of the Norwegian Association for Development Research (NFU) 'Politics and poverty' (with Vegard Iversen & Frank Ellis). Oslo, 23-24 October 2003

What has trust got to do with it? Non-payment of service charges in local authorities in South Africa
Odd-Helge Fjeldstad (2003)
Presented at: Annual Conference of the Norwegian Association for Development Research (NFU) 'Politics and poverty', Oslo, 23-24 October 2003

Tax compliance and trust in local governments [in Norwegian: Skatt og betalingsvillighet: betydningen av tillit til lokale myndigheter]
Odd-Helge Fjeldstad (2002)
Presented at: the seminar Power and trust in South Africa [Makt og tillit i Sør-Afrika]. Department of Administration and Organisation Theory, University of Bergen, Bergen, 12 February 2002

Controlling fiscal corruption: The case of Tanzania Revenue Authority
Odd-Helge Fjeldstad (2002)
Presented at: Annual Workshop on 'Taxation, aid and democracy: The evolution of tax systems in Namibia, Tanzania and Uganda'. NEPRU, Windhoek, 4-5 April 2002

User fee financed local authorities: Does Namibia point the way for poor African countries?
Odd-Helge Fjeldstad (2002)
Presented at: Annual Workshop on 'Taxation, aid and democracy: The evolution of tax systems in Namibia, Tanzania and Uganda' (with Ole Therkildsen). NEPRU, Windhoek, 4-5 April 2002

TAXMOD. A revenue projection model for Tanzania
Odd-Helge Fjeldstad (2002)
Presented at: 2nd National Workshop on Macroeconomic Modelling in Tanzania (with Ussi Hussein & Bedason Shallanda). Dar es Salaam, 29-30 April 2002

The fight against corruption and the role of parliamentarians
Odd-Helge Fjeldstad (2002)
Presented at: Third Annual Conference of the Parliamentary Network on the World Bank (PnoWB), Bern Switzerland, 9-11 May 2002

Getting ideas right: Public management, corruption and development', by Martin Minogue
Odd-Helge Fjeldstad (2002)
Presented at: Workshop on New Public Management: Challenges for Improved Accountability and Corruption Control; Annual Bank Conference on Development Economics-Europe. World Bank, Oslo 25 June 2002.

Fighting fiscal corruption. Lessons from the Tanzania Revenue Authority
Odd-Helge Fjeldstad (2002)
Presented at: the conference Taxation Perspectives: A Democratic Approach to Public Finance in Developing Countries', Institute of Development (IDS), Sussex, 28 - 29 October 2002

What has trust got to do with it? Reflections on the non-payment of service charges in local authorities in South Africa
Odd-Helge Fjeldstad (2002)
Presented at: Annual Meeting of the Adm-in-South Africa Research Programme. Cape Town, 2-4 December 2002

Tax compliance in Uganda. Preliminary findings from two surveys
Odd-Helge Fjeldstad (2001)
Presented at: Annual Workshop on 'Taxation, aid and democracy: The evolution of tax systems in Namibia, Tanzania and Uganda' (with Adam Mugume & Caiphas Chekwoti). EPRC, Makerere University, Kampala, 7-8 April 2001

Tax compliance in Tanzania. Preliminary findings from two surveys
Odd-Helge Fjeldstad (2001)
Presented at: Annual Workshop on 'Taxation, aid and democracy: The evolution of tax systems in Namibia, Tanzania and Uganda' (with Deo Mushi & Joseph Semboja). EPRC, Makerere University, Kampala, 7-8 April 2001

Decentralisation, corruption and local politics
Odd-Helge Fjeldstad (2001)
Presented at: Donor seminar on How to Prevent Corruption in Sector Programmes (SWAP), NORAD, Voksenåsen, Oslo, 31 May - 1 June 2001

Tax compliance: Theory and findings from Eastern and Southern Africa
Odd-Helge Fjeldstad (2001)
Presented at: Namibian Economic Policy Research Unit (NEPRU), Windhoek, 23 October 2001

Fiscal decentralisation: Experiences from Eastern and Southern Africa
Odd-Helge Fjeldstad (2001)
Presented at: Institute for Democracy in South Africa (IDASA), Cape Town, 21 November 2001

Why people pay taxes. Theory and findings from Eastern and Southern Africa
Odd-Helge Fjeldstad (2001)
Presented at: Annual Meeting of the Adm-in-South Africa Research Programme, School of Government, University of Western Cape, Cape Town, 3-5 December 2001

To pay or not to pay? Reflections on tax compliance in South Africa
Odd-Helge Fjeldstad (2000)
Presented at: Annual Meeting of the Adm-in-South Africa Research Programme. Cape Town, 3-7 December 2000

Newspaper Op-Eds

New study hints on country's business barriers
Perege Gumbo, Odd-Helge Fjeldstad, Ivar Kolstad and Knut Nygaard (2007)
The Guardian (Tanzania) 7 August 2007

New Challenges Face Local Government Revenue
Odd-Helge Fjeldstad (2005)
Daily Times (Dar es Salaam, Tanzania) August 23

Citizens Negative on Tanzania's Local Government Taxation Practice
Odd-Helge Fjeldstad (2005)
Daily Times (Dar es Salaam, Tanzania) August 16

Newspaper Articles

Bankene kan stoppe kapitalflukt fra fattige land
Kari Heggstad and Odd-Helge Fjeldstad (2013)
Forskning

Popular Presentations and Lectures

Bankenes rolle i kapitalflukt fra fattige land
Odd-Helge Fjeldstad (2013)
Seminar: "Skjult: Skatteparadis, kapitalflukt og hemmelighold." Co-organised by the Bergen Resource Centre for International Development, CMI, University of Bergen and Tax Justice Network - N

Taxation and development: donor support to strengthen tax systems in developing countries
Odd-Helge Fjeldstad (2013)
Research seminar, Gothenburg Centre of Globalization and Development (GCGD). Gothenburg, 12 February 2013

Capacity building in tax administration
Odd-Helge Fjeldstad (2012)
Norad-seminar on Tax for Development, Oslo 22 October 2012

Illicit financial flows: Tax havens and development
Odd-Helge Fjeldstad (2012)
Open Lecture, Universidade Politécnica de Mozambique, Maputo 25 May 2012

Challenges facing the Parliament with respect to the development of an effective domestic revenue system in Mozambique
Odd-Helge Fjeldstad (2012)
Session between Nordic experts and the Parliament of Mozambique in relation to control with the exploration and management of natural resources, Maputo 22 May 2012

Participation, representation and taxation: Why collect taxes in natural resource rich Mozambique
Odd-Helge Fjeldstad (2012)
Open lecture at Universidade Eduardo Mondlane, Maputo 9 May 2012

Ensuring transparent tax rules for developing countries: how governments and civil society can work together
Odd-Helge Fjeldstad (2012)
PWYP Eastern and Southern Africa Meeting, Maputo

Ensuring international tax rules work for developing countries: Is there a common agenda for governments and citizens?
Odd-Helge Fjeldstad (2012)
Conference organised by the Zambia Tax Platform (ZTP), Lusaka 20 April 2012

Taxation and state-building in Africa
Odd-Helge Fjeldstad (2011)
Taxation and development: Tanzanian perspectives. Conference organised by the Norwegian Church Aid in Collaboration with the Norwegian Embassy Tanzania, Dar es Salaam 18 November 2011

Financial secrecy, international taxation and development: an introduction
Odd-Helge Fjeldstad (2011)
Follow the money: Financial secrecy, international taxation and development 17 October 2011

The tax systems in Mozambique, Tanzania and Zambia
Odd-Helge Fjeldstad (2011)
Tax seminar organised by the Norwegian Embassy in Mozambique, Maputo 29 March 2011

How taxation can make the authorities more accountable
Odd-Helge Fjeldstad (2011)
Presentation at the launch of the Norwegian Government's programme Tax for Development Oslo, 11 March 201

Human rights and corruption
Odd-Helge Fjeldstad (2009)
The Norwegian University of Life Sciences, 28 and 29 April

Corruption in natural resource management
Odd-Helge Fjeldstad (2009)
The Norwegian University of Life Sciences, 17 and 19 March

Corruption in Africa
Odd-Helge Fjeldstad (2008)
'The use and abuse of power: Cultures of corruption in the modern world.' Viadrina Summer University, Frankfurt am Oder, 23 June 2008

Anti-corruption: Diagnosis and strategies
Odd-Helge Fjeldstad (2007)
World Bank - Independent Evaluation Group 6 June 2007

Study of the Effective Tax Impact in five Priority Sectors in Tanzania
Odd-Helge Fjeldstad (2006)
Aide Memoire presented for Senior Officials from the Tanzania Revenue Authority and the Ministry of Finance, and donor representatives (joint with IFC staff and international experts). Dar es Salaam, 3 February 2006

Local governance, urban poverty and service delivery in Namibia
Odd-Helge Fjeldstad (2005)
Presentation of the study, including findings, at the University of Namibia-Northern Campus, involving researchers, representatives from Outapi Town Council, NGOs and civil based organisations. Oshakati, Namibia, 23 February 2005

Local governance, urban poverty and service delivery in Namibia
Odd-Helge Fjeldstad (2005)
Presentation of the study, including findings, at Ondangwa Town Council involving council staff, councillors and representatives from informal settlements (with Gisela Geisler, Selma Nangulah & Albertina Shifotoka). Ondangwa, Namibia, 24 February

Corruption in developing countries [in Norwegian: Korrupsjon i utviklingsland]
Odd-Helge Fjeldstad (2004)
Lecture at Bergen Rotaryklubb, Bergen, 27 October 2004

Local governance, urban poverty and service delivery in Namibia
Odd-Helge Fjeldstad (2004)
Presentation at the National Habitat Committee Meeting (with Selma Nangulah, Akiser Pomuti & Albertina Shifotoka). Windhoek, 24 November 2004

Taxation and tax reforms in developing countries. Illustrations from sub-Saharan Africa
Odd-Helge Fjeldstad (2003)
Paper presented at donor seminar on Taxation and Development [in Norwegian: Skatt og utvikling. Skattefaglig bistand i utviklingssamarbeid]. NORAD, Oslo, 24 March 2003

Controlling fiscal corruption: Lessons from the Tanzania Revenue Authority
Odd-Helge Fjeldstad (2003)
Lecture for visiting master students from NLH/Noragric. Chr. Michelsen Institute, Bergen, 25 April 2003

Research on corruption. A policy oriented survey
Odd-Helge Fjeldstad (2001)
Presentation of report to NORAD-staff (with Jens Andvig). Oslo, 4 May 2001

Taxation and tax administration in developing countries. Illustrations from Tanzania
Odd-Helge Fjeldstad (2000)
Presentation at NORAD seminar. Oslo, 13 April 2000

From curse to development: Natural resources, institutions and public revenues
Start: May. 2009 (Completed)
Keywords: Natural resources, public revenues, taxation

Taxation, Institutions and Participation (TIP): The dynamics of capital flows from Africa
Start: Feb. 2014 (Current)
Keywords: Capital flight, tax havens, taxation, institutions, lobbying, citizen participation
Geography: Angola, Tanzania, Zambia

The political-economy of property tax collection in Tanzania
Start: Jan. 2011 (Current)
Keywords: Taxation, property tax
Geography: Tanzania

Taxation and local democracy under the oil state
Start: Jun. 2011 (Current)
Geography: Angola

Eval. of coop. between Office of Auditor General of Norway and National Audit Office in Malawi
Start: May. 2013 (Completed)
Keywords: Supreme audit institutions, accountability, integrity
Geography: Norway Malawi

Revenue mobilization at sub-national levels in Sudan
Start: Feb. 2013 (Completed)
Keywords: Intergovernmental fiscal relations, state and local government revenues, taxes, business licenses, user fees
Geography: Sudan

Peoples' views of taxation in Africa
Start: Nov. 2010 (Current)
Keywords: Taxation, tax evasion, compliance, fiscal contract, trust
Geography: Benin, Ghana, Kenya, Malawi, Mali, Mozambique, Senegal, Sierra Leone, South Africa, Tanzania, Uganda, Zambia, Zimbabwe

Local government taxation and tax administration in Africa
Start: Nov. 2010 (Current)
Keywords: Taxation, local government, fiscal decentralisation
Geography: Sub-Saharan Africa

International Centre for Tax and Development (ICTD)
Start: Nov. 2010 (Current)
Keywords: Taxation, tax reform, tax administration, local government, informal sector, aid, state building

The tax systems in Mozambique, Tanzania and Zambia: capacity and constraints
Start: Aug. 2010 (Completed)
Keywords: Taxation, tax reform, tax administration, natural resources, mining
Geography: Mozambique, Tanzania, Zambia

Allowances and Per Diems in Sub-Saharan Africa
Start: May. 2011 (Completed)
Keywords: incentive problems - corruption - public institutions

Recent publications

Capital flight from Africa - with a little help from the banks
Odd-Helge Fjeldstad and Kari K. Heggstad (forthcoming)

Local government taxation in Sub-Saharan Africa: A review and an agenda for research
Odd-Helge Fjeldstad, Gérard Chambas, Jean-Francois Brun (2014)

A reforma tributária do sector não petrolífero em Angola: No caminho certo ou a perder o dinamismo?
Odd-Helge Fjeldstad, Søren Kirk Jensen and Francisco Miguel Paulo (2014)

Fraca previsão de receitas: Um grande desafio para uma política fiscal sólida em Angola
Odd-Helge Fjeldstad, Søren Kirk Jensen and Francisco Miguel Paulo (2014)

CMI
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