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Journal Article | forthcoming 2021

Citizens’ preferences for taxation of internationally mobile corporations: Evidence from Tanzania

The legitimacy of the tax system is likely to be compromised in the absence of public support. This article presents evidence from a discrete choice experiment designed to elicit the...
Ivar Kolstad, Arne Wiig & Odd-Helge Fjeldstad (2021)
in Review of Development Economics
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
Book Chapter | Jun 2020

Legislated Candidate Quotas with Reward for Compliance in Cabo Verde: Victory for No One?

Aleida C. Borges, Ragnhild L. Muriaas, Vibeke Wang (2020)
in Ragnhild Louise Muriaas, Vibeke Wang, Rainbow Murray: Gendered Electoral Financing. Money, Power and Representation in Comparative Perspective. London: Routledge
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
Book | 2019

Corruption, évitement fiscal, blanchiment dans le secteur extractif: de l'art de jouer avec le droit

Le pétrole, le gaz et les minerais sont des ressources indispensables pour le bon fonctionnement de nos économies et sont très convoitées. Elles sont ainsi particulièrement propices à l’émergence de...
Sophie Lemaître (2019)
Rennes: Presses Universitaires de Rennes (L'univers des normes)
U4 Issue | 2019

Corruption in universities: Paths to integrity in the higher education subsector

Corruption and fraud in higher education is a global scourge that hinders human capital formation, especially in developing countries. It ranges from political capture of universities to favouritism in admissions,...
Monica Kirya (2019)
Bergen: Chr. Michelsen Institute (U4 Issue 2019:10)
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
Book Chapter | 2019

Introduction: Implementing Child Rights

The UN Convention for the Rights of the Child (CRC) has emerged as a central yardstick in assessing policies and practices concerning children. Norway has incorporated the convention in domestic...
Malcolm Langford, Marit Skivenes, Karl Harald Søvig and Tori Loven Kirkebø (2019)
in Malcolm Langford , Marit Skivenes and Karl Harald Søvig (eds.): Children's Rights in Norway An Implementation Paradox?. Oslo: Universitetsforlaget pp. 15-41
Edited Book | 2019

Children's Rights in Norway

Norway tops international indexes on children’s rights but continues to attract criticism for its level of compliance with the Convention of the Rights of Child. This book is the first...
Malcolm Langford, Marit Skivenes and Karl Harald Søvig (eds.) (2019)
Children's Rights in Norway: An Implementation Paradox?, Universitetsforlaget
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

'Goats eat where they are tied up': illicit and habitual corruption in Mozambique

The article shows that corruption is structural and omnipresent in Mozambican society, effectively legitimising corrupt practices at all levels. Using an anthropological approach, it argues that small-scale corruption has the...
Inge Tvedten and Rachi Picardo (2018)
in Review of African Political Economy vol. 45 no. 158
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