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CMI Brief | Jun 2019

The role of ICT in property tax administration: Lessons from Tanzania

A key problem facing revenue administrations in many developing countries is that they operate manual paper-based recording systems. This is particularly the case for property taxation. Revenue leakages are common...
William McCluskey, Chyi-Yun Huang (2019)
Bergen: Chr. Michelsen Institute (CMI Brief no. 2019:06) 4 p.
Journal Article | Apr 2019

Colonial legacy, state building and the salience of ethnicity in Sub-Saharan Africa

African colonial history suggests that British colonial rule may have undermined state centralisation due to legacies of ethnic segregation and stronger executive constraints. Using micro-data from anglophone and francophone countries...
Merima Ali, Odd-Helge Fjeldstad, Boqian Jiang and Abdulaziz Shifa (2019)
in The Economic Journal
CMI Working Paper | 2018

Most people are not economists: Citizen preferences for corporate taxation

On what bases should corporations be taxed? This article presents evidence from a series of discrete choice experiments designed to elicit the tax preferences of ordinary citizens. We find that...
Odd-Helge Fjeldstad,Ivar Kolstad,Arne Wiig (2018)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 2018:11)
Impact Series | 2018

Reforming tax systems: The foot soldiers of tax

Inefficiency and corruption used to be a trademark of the tax systems in many African countries. CMI research has influenced the way governments and donors think about taxation and development,...
Åse Johanne Roti Dahl (2018)
Bergen: Chr. Michelsen Institute (CMI Impact Series IS 2018:01)
Journal Article | 2018

The commitment curve: Global regulation of business and human rights

The divide between hard law and soft law approaches to global regulation of corporations in relation to human rights is partly based on empirical assumptions. Taking a step back, we...
Tori Loven Kirkebø and Malcolm Langford (2018)
in Business and Human Rights Journal vol. 3 no. 2
CMI Insight | 2018

Property owners’ knowledge and attitudes towards property taxation in Tanzania

Property taxation (PT) is high on the political agenda in Tanzania and considered a cornerstone of the Government’s efforts to strengthen broad based direct taxation. Because it is visible to...
Merima Ali, Odd-Helge Fjeldstad and Lucas Katera (2018)
Bergen: Chr. Michelsen Institute (CMI Insight 2018:01) 12 p.
Book | 2018

Taxing Africa: Coercion, Reform and Development

It has long been debated whether Africa's lack of growth is best explained by the continent's exploitation by the global system, or by internal failures of domestic political leadership, and...
Mick Moore, Wilson Prichard and Odd-Helge Fjeldstad (2018)
London/New York: Zed Books (African Arguments Book Series,) 216 p.
CMI Working Paper | 2018

Professional Agency in the Ecology of Wrongdoing

This study offers an account of individual agency within a constructivist view of professional wrongdoing. The main contribution is a model in which the neglected role of individual professionals is...
Brooke Harrington, Copenhagen Business School (2018)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 2018:8)
CMI Report | 2018

Building tax systems in fragile states. Challenges, achievements and policy recommendations

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...
Odd-Helge Fjeldstad, Morten Bøås, Julie Brun Bjørkheim, Frida Margrethe Kvamme (2018)
Bergen: Chr. Michelsen Institute (CMI Report R 2018:03) 49 p.
Report in External Series | 2018

Regulatory Burdens in Tax Administration and Firms’ Compliance Costs in Africa

This paper examines the effect of regulatory burdens related to tax administration on firms' compliance costs in Africa. Using cross-country firm-level data, the results show that regulatory burdens related to...
Merima Ali (2018)
ICTD
Journal Article | 2018

Rethinking access. Key methodological challenges in studying energy companies.

Understanding the role of large energy corporations in society is a crucial, yet challenging task for the social science of energy. Ethnographic methods hold potential for plying into corporations' own...
Müftüoglu IB, Knudsen S, Dale RF, Eiken O, Rajak D, Lange S (2018)
in Energy Research & Social Science
Journal Article | 2018

The Other Side of Taxation: Extraction and Social Institutions in the Developing World

The fiscal sociology literature views the state at the heart of development, but in most developing countries, formal taxation is limited. Instead, local residents make substantial contributions outside the state...
Ellen Lust and Lise Rakner (2018)
in Annual review of Political Science vol. 21 pp. 277-294
Journal Article | 2017

Alternatives to local content

This paper discusses whether and to what extent resource-rich developing countries should introduce local content policies, i.e. requirements to include local inputs in petroleum extraction activities of multinational corporations. We...
Ivar Kolstad and Abel Kinyondo (2017)
in Oxford Development Studies
Book Chapter | 2017

With a little help from the banks

Africa is a source of large-scale capital flight. The purpose of this paper is to shed light on how banks facilitate capital flight from Africa. There is growing evidence that...
Kari Heggstad and Odd-Helge Fjeldstad (2017)
in Odd-Helge Fjeldstad, Sigrid Klæboe Jacobsen, Peter Ringstad and Honest Prosper Ngowi : Lifting the veil of secrecy: Perspectives on international taxation and capital flight from Africa. Bergen: Chr. Michelsen Institute pp. 90-92
Book Chapter | 2017

The rise and fall of the mining royalty regime in Zambia

Zambia has a long history of disputed changes of the mining tax regime with damaging effects on the working relations between the Government and the mining sector. A shared assumption...
Odd-Helge Fjeldstad, Caleb Fundanga and Lise Rakner (2017)
in Fjeldstad, Sigrid Klæboe Jacobsen, Peter Ringstad and Honest Prosper Ngowi : Lifting the veil of secrecy: Perspectives on international taxation and capital flight from Africa. Bergen: Chr. Michelsen Institute pp. 120-124
Book Chapter | 2017

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...
Odd-Helge Fjeldstad (2017)
in Odd-Helge Fjeldstad, Sigrid Klæboe Jacobsen, Peter Ringstad and Honest Prosper Ngowi : Lifting the veil of secrecy: Perspectives on international taxation and capital flight from Africa. Bergen: Chr. Michelsen Institute pp. 93-96
Book | 2017

Lifting the veil of secrecy: Perspectives on international taxation and capital flight from Africa

Several African countries are among the fastest growing economies in the world. However, capital flows to tax havens are one factor limiting the benefits of economic growth for ordinary Africans....
Odd-Helge Fjeldstad, Sigrid Klæboe Jacobsen, Peter Henriksen Ringstad, Honest Prosper Ngowi (2017)
Bergen: Chr. Michelsen Institute
U4 Brief | 2017

Proxy indicators for the corrupt misuse of corporations

Winners of the U4 Proxy Challenge 2016 We need more imaginative ways of addressing corruption. It is important to generate indicators that development agencies can use. U4 and DFID developed a...
Mihály Fazekas, Bence Tóth (2017)
Bergen: Chr. Michelsen Institute (U4 Brief 2017:6)
Journal Article | 2017

Tax bargains in unlikely places: The politics of Zambian mining taxes

In developed nations, issues of taxation rank high on the agendas of political parties. In Africa’s new democracies taxation does not figure as a central campaign issue. Lack of attention...
Lise Rakner (2017)
in The Extractive Industries and Society
CMI Working Paper | 2017

Beneficial openness? Weighing the costs and benefits of financial transparency

Public financial transparency is increasingly advocated as a solution to concerns over legal tax planning by multinational corporations, and illegal tax evasion, fraud and money laundering. Caution is warranted since...
Maya Forstater (2017)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 2017:3) 36 p.