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Book Chapter | Sep 2020

Corruption in customs: How can it be tackled?

This chapter examines recent experiences in combating corruption in customs administration in developing countries. There is no lack of measures, norms, standards or ‘best practices’ to address corruption. Although development...
Odd-Helge Fjeldstad, Ernani Checcucci Filho and Gaël Raballand (2020)
in World Bank (2020): Enhancing Government Effectiveness and Transparency: The Fight Against Corruption. Washington D.C.
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 | 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
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.
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
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 | 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