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Journal Article | Jan 2020
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...
in World Development vol. 128
Report in External Series | 2018
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...
Brighton: International Centre for Tax and Development (ICTD) (ICTD Working Paper no. 83) 28 p.
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...
Afrika-bulletin 171 Entwicklungspolitische Zeitschrift des Afrika-Komitees Basel Sept/Okt 2018
CMI Brief | 2017
Female genital mutilation (FGM) is still a common practice in Sudan. Nine out of ten women have been subjected to this practice. In 2009, a proposed ban on FGM in the...
Bergen: Chr. Michelsen Institute (CMI Brief vol. 16 no. 7) 4 p.
Sudan Working Paper | 2016
After the war broke out again in the border areas between the Sudans, a trading pattern known earlier as the “peace markets” reemerged. In contrast to previous attempts to use...
Bergen: Chr. Michelsen Institute (Sudan Working Paper SWP 2016:8) 20 p.
CMI Insight | 2016
Reform of family law is considered among the most difficult to achieve since it contests ‘the notion of women and children as property’. There is a continuum ranging from criminalization...
Bergen: Chr. Michelsen Institute (CMI Insight no. 4) 8 p.
Report in External Series | 2016
This study examines factors that determine business people’s attitudes towards paying taxes in Ethiopia. Based on data obtained from a survey of business taxpayers in Addis Ababa, the study finds...
Brighton: Institute of Development Studies (ICTD Working Paper no. 43)
U4 Brief | 2008
Theft, graft, absenteeism and soliciting bribes in the health sector in developing countries is often blamed on low pay. But does low pay actually explain corruption? Several studies of public hospitals...
Bergen: Chr. Michelsen Institute (U4 Brief 2008:13) 2 p.
CMI Report | 1998
The primary concern of this study is to discuss the role of various economic factors in explaining the causes, consequences and scope of fiscal corruption in Tanzania. The emphasis is...
Bergen: Chr. Michelsen Institute (CMI Report R 1998:7) 90 p.