Tax amnesty in Angola: a fresh start or a vicious circle?
The Angolan Parliament has recently approved a comprehensive set of new tax legislation as part of the ongoing non-oil tax reform. An amnesty for taxpayers’ outstanding debt is part of the reform package. Given the lawlessness that has characterised non-oil taxation in Angola since independence, the Government’s position seems to be that the tax amnesty is required to “put the past behind us in order to move forward”. Embarking on a tax amnesty is a challenging path full of potential pitfalls. This brief addresses some of these challenges and discusses how to minimise the potential costs of the amnesty. The purpose is to contribute to the public debate in Angola since the legal and regulatory framework for the tax amnesty still seems to be under development.
Does an economics education produce technocratic paternalists? Experimental evidence from Tanzania
Ivar Kolstad, Arne Wiig and Odd-Helge Fjeldstad
Journal of Development Studies
The Customer is King: Evidence on VAT Compliance in Tanzania
Odd-Helge Fjeldstad, Cecilia Kagoma, Ephraim Mdee, Ingrid Hoem Sjursen, Vincent Somville
The role of ICT in property tax administration: Lessons from Tanzania
William McCluskey, Chyi-Yun Huang
Artificial Intelligence – a promising anti-corruption tool in development settings?
The non-oil tax reform in Angola: Escaping from petroleum dependency?
Odd-Helge Fjeldstad, Aslak Orre and Francisco Paulo
The Extractive Industries and Society
Género e pobreza no periurbano Luandense
Margareth Nangacovie, Iselin Åsedotter Strønen
The political economy of banking in Angola
Manuel Ennes Ferreira and Ricardo Soares de Oliveira
Diversification and democracy
Ivar Kolstad and Arne Wiig
International Political Science Review
European colonization and the corruption of local elites: the case of chiefs in Africa
Merima Ali, Odd-Helge Fjeldstad and Abdulaziz Shifa
Journal of Economic Behavior & Organization
Corruption in customs: Time for a new approach
Odd-Helge Fjeldstad and Gael Raballand
Corruption in customs: How can it be tackled?
Odd-Helge Fjeldstad, Ernani Checcucci Filho and Gaël Raballand
Enhancing Government Effectiveness and Transparency: The Fight Against Corruption