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4 May 2016 | CMI Field Notes
The new Marriage Act in Malawi has been hailed for raising the legally prescribed age of marriage to 18, yet the truth is that there is no absolute minimum age of marriage in Malawi and that legal inconsistencies threaten the enforcement of the law.
16 Mar 2016
Does self-serving elite behaviour make citizens more politically active? If we inform voters about the elite’s use of tax havens, are they more likely to take part in elections and other political processes? And does the form on the information matter, are voters more inclined to respond to information that stokes their moral indignation?
27 Nov 2015
Legislation is a widely used tool for increasing the number of women in politics. But laws seeking to promote gender parity come short in facing the ‘sociological realities’ in Senegal, as the case of the holy city of Touba shows.
24 Nov 2015
-A 'good' natural resource tax regime is one that does not undermine - or strangle - the development of the ordinary tax system, says CMI researcher Odd-Helge Fjeldstad. Different segments of the tax system 'interfere' with each other. If the most resourceful companies and individuals do not contribute with tax revenue due to tax avoidance and exemptions, this will affect the taxpaying behaviour of others.
10 Nov 2015
The US military strike that devastated the MSF hospital in Kunduz in northern Afghanistan on 3 October generated profound, if short-lived, outrage in much of the world. The US government promised an investigation, and in late October appointed a military panel to do so. Yet its investigation is unlikely to address the more fundamental questions this attack raises: Why have US-airstrikes repeatedly produced catastrophic cases of “collateral damage” in Afghanistan?
4 Oct 2015
High environmental risks and questionable development outcomes characterise the mining industry. A myriad of small companies operate in competitive, high-risk, high-reward settings with weak institutions that fail to enforce regulations. Such conditions are highly conducive to corruption, violence, and environmental destruction.
2 Oct 2015
The U4 Anti-Corruption Resource Centre´s call for more EU action to curb corruption in non-EU partner countries hit a European nerve.
20 Jul 2015
Hawala networks can be useful partners in the work against money laundering of corruption gains, rather than the obstacle they are often considered to be.
23 Jan 2015
Big accounting firms advice multinational companies on tax loopholes and lobby for tax exemptions. At the same time they advice governments in developing countries on tax reforms and engage in government task forces. A new research project delve deeper into the dual role of multinational accounting firms.
10 Nov 2014
». I look forward to contribute to a research agenda that can provide policymakers with concrete and context specific advice in collaboration with colleagues at the African Tax Institute, says Odd-Helge Fjeldstad, senior researcher at CMI.
29 Oct 2014 | Seminar
If African economies are to transform, they need more than growth - they need growth with depth.
25 Sep 2014
The separation of Sudan and South Sudan has caused severe problems for the pastoralists living in the borderlands between the two nations. What used to be common land is now subject to border disputes and strict regulations, but cattle and goats do not respect international borders.
23 Sep 2014 | The Angola Conference 2014
LIVE STREAMING NOW Angola is Norway's "biggest and most important economic partner in Africa" says the Norwegian Ministry of Foreign Affairs. Does Norway's activity in Angola contribute to Angola's stability and development over time?
30 Jun 2014
- Policy makers and their decisions matter much more than a supposed resource curse, says Ricardo Soares de Oliveira. As East Africa booms with oil, he urges international actors and donors to repoliticise the international reform and financial agenda.
2 Jun 2014 | Behind the News
The military has seized power under the banner of 'unity and harmony' to defend the constitutional monarchy. In the short term, they have won. In the longer run, the outcome is much less certain.
13 Feb 2014 | Book launch in Oslo
Grabbing is a major obstacle to development. It takes different forms in different countries, and standardised anti-corruption efforts fail. Experienced practitioners and researchers present corrupt practices from around the world challenging anti-corruption efforts and explaining why they have failed.
28 Jan 2014
Taxpayer compliance in Sub-Saharan Africa is closely linked to peoples' views of the government's ability to deliver on important services, the fairness of the system, and consequences of tax evasion shows findings from the recent Afrobarometer survey.
19 Dec 2013
How can donors strengthen tax systems in developing countries? By complementing their technical approach with measures to build a taxpayer culture, and challenging development countries to take the lead, says CMI researcher Odd-Helge Fjeldstad.
28 Nov 2013
How can Supreme Audit Institutions engage and involve citizens at all stages of the audit cycle? This question was top of the agenda at the Open Government Partnership's Annual Summit in early November.
27 Nov 2013 | BreakfastForum
Senior Researcher Gunnar M. Sørbø (CMI) and Professor of law Terje Einarsen (UiB) in conversation with Åse Gilje Østensen.
26 Nov 2013
Ghana discovered oil in 2010. The country now produces 100 000 barrels a day, amounting to an income of 1 billion dollars a year. Are the country's institutions strong enough to withstand the resource curse? -Yes, says Inge Amundsen, senior researcher at the Chr. Michelsen Institute.
27 Sep 2013 | CMISeminar
What are the links between NGO's finances, development workers' motivations and NGO's achievements?
20 Sep 2013
"Litigation may be an effective means to secure economic, social and cultural rights," says Camila Gianella. As a result of numerous health rights litigations, the Colombian Constitutional Court ordered extensive structural reforms of the country's health system.
15 Jul 2013
As the Millennium Development Goals are coming to an end, international actors have started working on a new set of development goals for the global community. Last time around, the majority of the inputs came from institutions in the North. Will the voice of Southern actors be heard this time?
4 Oct 2012 | Odd-Helge Fjeldstad's tax blog
The government's ability to collect taxes depends on people's and businesses' willingness to pay them. How do you convince them to pay their fair share?
26 Sep 2012
With the support of NATO and the US, Afghan warlords are regaining strength. -The international community has chosen a dangerous path, warns researcher Akbar Sarwari.
17 Sep 2012
Developing countries could raise substantial domestic revenues by strengthening tax legislation and administration, but a lack of global regulations to address cross-border tax evasion is slowing down the process.
14 Jun 2012 | Odd-Helge Fjeldstad's tax blog:
There is political will to strengthen the tax system in Angola. If properly designed and implemented, the new tax system can improve the efficiency and responsiveness of the public sector. One of the main challenges, however, will be to convince the citizens of Angola about the value of paying taxes. This will require not only reforms, but a major cultural shift.
11 Jun 2012
Many African states could raise substantial tax revenues. Instead they race to offer foreign investors the most favorable tax treatment.
15 May 2012 | Application deadline 1 June
CMI offers private working space in an inspiring and challenging environment with dedicated development researchers and a specialized development studies library.
18 Jan 2012
Current efforts to combat money laundering in the informal financial sector have had very limited effects. Informal money transfer systems cannot be treated and controlled like formal banks, says CMI advisor Jesper Johnsøn in a newly published article.
9 Jan 2012
Policies for diversification should focus on international regulation that affects elite incentives, rather than on domestic industrial policy in countries where the economy is in the hands of a few, concludes researchers.
17 Oct 2011 | Seminar
Illegal money flows from developing countries exceeds development assistance. Tax havens are used to facilitate these illegal flows through money laundering, tax avoidance and tax evasion. Many of the major tax havens are European.
1 Oct 2010 | CMI Seminar:
Raymond Baker, head of Global Financial Integrity, discusses how businesspeople, criminals, and kleptocrats perfect the same techniques to shift funds-transfer pricing, false documentation, fake corporations, secrecy jurisdictions, and other tricks -and how these negatively affect developing countries.
8 Sep 2009 | International conference:
The discovery of oil or mineral resources has been associated with devastating political conflict and economic setbacks insted of sustainable economic growth and poverty alleviation. The Oslo conference is aimed at eliciting lessons learned from recent efforts to improve the management of natural resources in developing countries.
24 Nov 2006
On Friday 24 November Research Director Odd-Helge Fjeldstad defended his doctoral thesis (disputas) "Tax evasion and fiscal corruption. Essays on compliance and tax administrative practices in East and South Africa" at NHH.
1 Feb 2005
A major financial problem in many municipalities in South Africa is inadequate collection of revenues, mainly due to widespread non-payment. However, huge variations in compliance exist both within (poor) communities and between communities that have quite similar socio-economic characteristics.