Search in news

Tax to the people

26 Oct 2016

Research results

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?

The best way to tax natural resources

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.

Multinational accounting firms: On both sides of the table

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.

Developing tax advice with colleagues in Pretoria

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.

To pay or not to pay

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.

Strengthening tax systems in developing countries

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.

Africa loses big money on tax breaks

11 Jun 2012
Many African states could raise substantial tax revenues. Instead they race to offer foreign investors the most favorable tax treatment.

Follow the money: Financial secrecy, international taxation and development

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.

From curse to development: Natural resources, institutions and public revenues

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.

People News

28 Jun 2007 | In Brief
Lise Rakner has been appointed professor in Comparative Politics at the University of Bergen. She is the first female professor at the Institute.