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Journal Article | forthcoming 2020

European colonization and the corruption of local elites: the case of chiefs in Africa

The association between British colonial rule and lower levels of corruption is often emphasized in legal origins literature (La Porta et al., 2008). However, given the historical context of Africa, we hypothesize...
Merima Ali, Odd-Helge Fjeldstad and Abdulaziz Shifa (2020)
in Journal of Economic Behavior & Organization vol. 179
U4 Practitioner Experience Note | Aug 2020

Twenty years with anti-corruption. Part 9. The UK’s changing anti-corruption landscape – new energy, new horizons

Between 2013 and 2018, the UK made unusually rapid progress in improving instruments to address corruption. These advances included legal reforms, such as establishing beneficial ownership registers, Deferred Prosecution Agreements,...
Phil Mason OBE (2020)
Bergen: Chr. Michelsen Institute (U4 Practitioner Experience Note 2020:9)
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
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
Journal Article | 2019

The right to abortion in Tunisia after the revolution of 2011: Legal, medical and social arrangements seen through seven abortion stories

In this article, we explore the effects that Tunisia’s post-revolutionary democratization process has had on the right to abortion, drawing on ethnographic material, interviews, and medical files that we collected...
Irene Maffi and Malika Affes (2019)
in Health and Human Rights Journal vol. 21 no. 2 pp. 69-78
Newspaper Op-Ed | 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 | 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 | 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 vol. 129 no. 617 pp. 1048-1081
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
U4 Issue | 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 | 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 | 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
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.
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
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.
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