Taxation in fragile states
The purpose of this study is to systematise and analyse existing knowledge on taxation in fragile states. Efforts to support domestic revenue mobilisation in conflict situations require a different approach and other means than in the more stable countries. On that basis, the study discusses possible entry points for Norwegian support to domestic revenue mobilisation in ways that may contribute to strengthen state-building and improve government legitimacy.
Building tax systems in fragile states: Challenges, achievements and policy recommendations
Odd-Helge Fjeldstad and Morten Bøås
VAT receipt lotteries: Can they increase tax revenues in Sub-Saharan Africa?
Odd-Helge Fjeldstad, George Hellar, Ephraim Mdee, Ingrid Hoem Sjursen, Vincent Somville
Long-term effects of the COVID-19 pandemic on domestic resource mobilisation in sub-Saharan Africa
Odd-Helge Fjeldstad, Anna Gopsill, Ingrid Hoem Sjursen and Ole Therkildsen
The colonial legacy of corruption among local elites in Africa
Merima Ali, Odd-Helge Fjeldstad and Abdulaziz Shifa