Capital flight, tax policy and lobbyists in Africa
This article examines how the use of tax havens affects tax moral and lobbying, and how tax havens form elites’ and other actors’ incentives to block or promote tax reforms in African countries. A particlar focus is on the role of international accounting and consultancy firms as lobbyists in shaping tax policies.
Non-resource taxation in a resource rich setting: A broader tax base will enhance tax compliance in Tanzania
Shaping the tax agenda: Public engagement, lobbying and tax reform in Tanzania
Odd-Helge Fjeldstad, Prosper Ngowi, Lise Rakner
Taking stock of the tax reform process in Angola, and why tax incentives should be avoided
Odd-Helge Fjeldstad, Søren Kirk Jensen, Aslak Orre
Når kan kvoteringsordninger for kvinner i politikken fjernes?
Most people are not economists: Citizen preferences for corporate taxation
Odd-Helge Fjeldstad,Ivar Kolstad,Arne Wiig
The Customer is King: Evidence on VAT Compliance in Tanzania
Odd-Helge Fjeldstad, Cecilia Kagoma, Ephraim Mdee, Ingrid Hoem Sjursen and Vincent Somville
Globally designed accountability and local social inequality. A case study of two maternal deaths in Tanzania.
Edges of Global Transformation: Ethnographies of Uncertainty
Besteuerung und Kapitalflucht aus Afrika: Die Steuervermeidungsindustrie [The tax avoidance industry: facilitators of capital flight from Africa]
Property owners’ knowledge and attitudes towards property taxation in Tanzania
Merima Ali, Odd-Helge Fjeldstad and Lucas Katera
Taxing Africa: Coercion, Reform and Development
Mick Moore, Wilson Prichard and Odd-Helge Fjeldstad