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Newspaper Op-Ed | Sep 2019

Why fix KPK when it is not broken?

Indonesia’s most promising attempt at controlling corruption and an inspiration for its peers internationally is about to lose a lot of what enabled it to be so effective and trusted...
Sofie Arjon Schütte (2019)
Jakarta Post 27 September
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 | May 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
Journal Article | Mar 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
U4 Issue | Feb 2019

Follow the integrity trendsetter. How to support change in youth opinion and build social trust

In some societies people come to see corruption as the norm. When popular opinion in a country normalises corruption, this results in low trust in public administration. In Nepal, a...
Jenny Bentley, Saul Mullard (2019)
Bergen: Chr. Michelsen Institute (U4 Issue 2019:3)
Journal Article | Jan 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

Introducing post-discharge malaria chemoprevention (PMC) for management of severe anemia in Malawian children: a qualitative study of community health workers’ perceptions and motivation

Background Severe malarial anaemia is one of the leading causes of paediatric hospital admissions in Malawi. Post-discharge malaria chemoprevention (PMC) is the intermittent administration of full treatment courses of antimalarial to...
Thandile Nkosi-Gondwe, Bjarne Robberstad, Björn Blomberg, Kamija S. Phiri, Siri Lange (2018)
in BMC Health Services Research vol. 18 no. 984 pp. 1-15
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)
Journal Article | 2018

Counter-mobilization against child marriage reform in Africa

Legislating a minimum age of marriage at 18 has stirred counter-mobilization in some, but not all, countries where religious or traditional institutions enjoy constitutional authority. To explore differences between states...
Ragnhild L. Muriaas, Liv Tønnessen, Vibeke Wang (2018)
in Political Studies, first published online: December 1, 2017 vol. 66 no. 4 pp. 851-868
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

Life skills in non-formal contexts for adolescent girls in developing countries

Executive summary How can young women in developing countries best be prepared for success in their lives and livelihoods? Life preparation requires learning different types of knowledge and skills in formal,...
Kendra Dupuy, Sosina Bezu, Are Knudsen, Sandra Halvorsen, Christina Kwauk (Brookings Institution), Amanda Braga (Brookings Institution), Helyn Kim (Brookings Institution) (2018)
Bergen: Chr. Michelsen Institute (CMI Report R 2018:5) 115 p.
Report in External Series | 2018

Evaluation of the Sida supported research capacity and higher education development programme in Rwanda, 2013-2017

Research cooperation between Sida and the university sector in Rwanda has been carried out in three phases since 2002, with the current phase (2013-2018) being the main focus of this...
Inge Tvedten, Arthur Byabagambi, Johanna Lindström, Matti Tedre (2018)
Stockholm: Sida (Sida Decentralised Evaluation no. 2018:3)
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