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Journal Article | Jun 2020

The non-oil tax reform in Angola: Escaping from petroleum dependency?

  Angola experienced an extraordinary oil boom between 2004 and 2014. During this period, oil revenue accounted for 80% of all government revenue. In 2011, the Government of Angola started implementing...
Odd-Helge Fjeldstad, Aslak Orre and Francisco Paulo (2020)
in The Extractive Industries and Society vol. 7
CMI Working Paper | Jun 2020

Preparing to leave? Household mobility decisions in climate affected areas of coastal Bangladesh

Abstract We present unique survey data on the migration predictions of 400 households in two extremely climate exposed unions of coastal Bangladesh. We have four main findings. First, despite having prospects...
Arne Wiig, Minhaj Mahmud, Ivar Kolstad, Päivi Lujala, Sosina Bezu (2020)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 2020:04) 33 p.
Journal Article | Jun 2020

Does an economics education produce technocratic paternalists? Experimental evidence from Tanzania

When confronted with information that ordinary citizens do not care that strongly about efficiency, do economists change their views of optimal public policy? In a randomized experiment on tax preferences...
Ivar Kolstad, Arne Wiig and Odd-Helge Fjeldstad (2020)
in Journal of Development Studies vol. 56
Journal Article | Jan 2020

The Customer is King: Evidence on VAT Compliance in Tanzania

Value Added Tax (VAT) has emerged as one of the main modes of raising tax revenue worldwide, but has significantly underperformed as a revenue source in African countries. To improve...
Odd-Helge Fjeldstad, Cecilia Kagoma, Ephraim Mdee, Ingrid Hoem Sjursen, Vincent Somville (2020)
in World Development vol. 128
CMI Brief | 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.
U4 Report | 2019

Artificial Intelligence – a promising anti-corruption tool in development settings?

There are relatively few examples of how artificial intelligence has been deployed in anti-corruption work. Such tools are normally deployed by financial institutions or tax-authorities to uncover money-laundering, fraud, or...
Per Aarvik (2019)
Bergen: Chr. Michelsen Institute (U4 Report 2019:1)
Journal Article | 2019

Elite behaviour and citizen mobilization

This paper studies the relation between self-serving elite behaviour and citizen political participation. We use a fixed effects approach to analyze the association between portfolio investment in tax havens and...
Ivar Kolstad and Arne Wiig (2019)
in European Journal of Political Research vol. 58 no. 2 pp. 769-794
Journal Article | 2019

Policy implementation under stress: Central-local government relations in property tax administration in Tanzania

Inter-organisational cooperation in revenue collection has received limited attention in the tax administration literature. Recent experiences from Tanzania offer a unique opportunity to examine opportunities and challenges facing such cooperation...
Odd-Helge Fjeldstad, Merima Ali and Lucas Katera (2019)
in Journal of Financial Management of Property and Construction vol. 26 no. 2 pp. 129-147
Journal Article | 2019

Local power dynamics and petty corruption in Burundi

Based on five months’ field research in two districts of Burundi (Bukeye and Mabayi), this case study analyses tax collectors’ rationales and informal practices during their interactions with citizens. The...
Guillaume Nicaise (2019)
in Journal of Eastern African Studies vol. 13 no. 4 pp. 698-717
Journal Article | 2019

How does information about elite tax evasion affect political participation: Experimental evidence from Tanzania

We present results of a randomized field experiment where voters in Tanzania were given information about elite use of tax havens. Information provided in a neutral form had no effect,...
Ivar Kolstad and Arne Wiig (2019)
in Journal of Development Studies vol. 55 no. 4 pp. 509-526
Journal Article | 2018

Decade of Despair: The Contested Rebuilding of the Nahr al-Bared Refugee Camp, Lebanon, 2007–2017

In mid-2007 the Nahr al-Bared refugee camp near Tripoli was destroyed by the Lebanese Army battling an insurgent Islamist group, Fatah al-Islam. Displacing about 30,000 Palestinian refugees, it was one...
Are John Knudsen (2018)
in Refuge - Canada's Journal on Refugees vol. 34 no. 2 pp. 135-149
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)
Report in External Series | 2018

The Customer is King: Evidence on VAT Compliance in Tanzania

Like governments in many other African countries, the Government of Tanzania has been striving to improve the effectiveness of its value added tax (VAT) regime by reducing tax evasion through...
Odd-Helge Fjeldstad, Cecilia Kagoma, Ephraim Mdee, Ingrid Hoem Sjursen and Vincent Somville (2018)
Brighton: International Centre for Tax and Development (ICTD) (ICTD Working Paper no. 83) 28 p.
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)
Newspaper Op-Ed | 2018

Besteuerung und Kapitalflucht aus Afrika: Die Steuervermeidungsindustrie [The tax avoidance industry: facilitators of capital flight from Africa]

To combat the global problems of tax evasion, corruption and money laundering, it is vital to understand the essential role tax havens play as providers of secrecy. This requires knowledge...
Odd-Helge Fjeldstad (2018)
Afrika-bulletin 171 Entwicklungspolitische Zeitschrift des Afrika-Komitees Basel Sept/Okt 2018
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)
Sudan Working Paper | 2018

Unpleasant homecoming: The predicament of returning pastoralists from South Sudan to Aljabalain Area, White Nile State

In many countries around the world (especially in Africa), the livelihood of pastoralists depends largely on trekking over vast areas of land in constant search of water and pasture for...
Musa Adam Abdul-Jalil (2018)
Bergen: Chr. Michelsen Institute (Sudan Working Paper SWP 2018:1) 20 p.
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.