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Book Chapter | 2017

Capital flight, tax policy and lobbyists in Africa

This article examines how the use of tax havens affects tax moral and lobbying, and how tax havens form elites’ and other actors’ incentives to block or promote tax reforms in...
Odd-Helge Fjeldstad (2017)
in Odd-Helge Fjeldstad, Sigrid Klæboe Jacobsen, Peter Ringstad and Honest Prosper Ngowi : Lifting the veil of secrecy: Perspectives on international taxation and capital flight from Africa. Bergen: Chr. Michelsen Institute pp. 93-96
Book | 2017

Lifting the veil of secrecy: Perspectives on international taxation and capital flight from Africa

Several African countries are among the fastest growing economies in the world. However, capital flows to tax havens are one factor limiting the benefits of economic growth for ordinary Africans....
Odd-Helge Fjeldstad, Sigrid Klæboe Jacobsen, Peter Henriksen Ringstad, Honest Prosper Ngowi, Ingvild Hestad, Åse Johanne Roti Dahl (2017)
Bergen: Chr. Michelsen Institute
CMI Working Paper | 2017

Protected tax havens: Cornering the market through international reform?

Since the year 2000, an international reform process has been underway to reduce the negative impacts of tax havens. This paper analyzes whether the reform period has favoured protected tax...
Ivar Kolstad (2017)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 2017:7) 15 p.
U4 Brief | 2017

Proxy indicators for the corrupt misuse of corporations

Winners of the U4 Proxy Challenge 2016 We need more imaginative ways of addressing corruption. It is important to generate indicators that development agencies can use. U4 and DFID developed a...
Mihály Fazekas, Bence Tóth (2017)
Bergen: Chr. Michelsen Institute (U4 Brief 2017:6)
CMI Insight | 2017

Taxing the urban boom in Tanzania: Central versus local government property tax collection

Effective collection of property taxes requires constructive working relations between the central government revenue authority and the municipalities, independent of the mode of administration. Clear division of function and responsibility...
Odd-Helge Fjeldstad, Merima Ali, Lucas Katera (2017)
Bergen: Chr. Michelsen Institute (CMI Insight 2017:3) 8 p.
Book Chapter | 2017

Theory and practise of decentralization by devolution: Lessons from a research programme in Tanzania (2002-13)

What impact did Tanzania’s decentralization reform have on local governance, finances and service delivery? To what extent are the central-local government relationships changed with respect to resource allocation and responsibilities...
Odd-Helge Fjeldstad and Lucas Katera (2017)
in Donald Mmari and Samuel Wangwe : Research and policy nexus: Perspectives from twenty years of policy research in Tanzania. . Dar es Salaam: Mkukui na Nyota Publishers Ltd. pp. 34-56
Journal Article | 2017

Tax bargains in unlikely places: The politics of Zambian mining taxes

In developed nations, issues of taxation rank high on the agendas of political parties. In Africa’s new democracies taxation does not figure as a central campaign issue. Lack of attention...
Lise Rakner (2017)
in The Extractive Industries and Society
CMI Working Paper | 2017

Beneficial openness? Weighing the costs and benefits of financial transparency

Public financial transparency is increasingly advocated as a solution to concerns over legal tax planning by multinational corporations, and illegal tax evasion, fraud and money laundering. Caution is warranted since...
Maya Forstater (2017)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 2017:3) 36 p.
CMI Insight | 2017

Taxing the urban boom: property taxation in Africa

The growth of Africa’s towns and cities has outpaced local governments’ capacity for service delivery in terms of management, infrastructure, and financing. As a result, many African towns and cities...
Odd-Helge Fjeldstad, Merima Ali, Tom Goodfellow (2017)
Bergen: Chr. Michelsen Institute (CMI Insight no. 1) 8 p.
CMI Brief | 2017

Property Taxation in Developing Countries

Property tax (PT) raises on average revenues of less than 1% of GDP in developing countries. In many African countries it contributes far less than 0.5%. Following such low contribution,...
Merima Ali, Odd-Helge Fjeldstad, Lucas Katera (2017)
Bergen: Chr. Michelsen Institute (CMI Brief vol. 16 no. 1) 4 p.
Report in External Series | 2017

Building Fiscal Capacity:The Role of ICT

Weak fiscal capacity for domestic resource mobilization is the hallmark of poor countries. Recently, many developing countries resorted to the application of information technology to consolidate tax mobilization; however, there...
Merima Ali, Abdulaziz B. Shifa, Abebe Shimeles and Firew Woldeyes (2017)
African Development Bank Group (Working Paper, # 290)
CMI Working Paper | 2016

How do voters respond to information on self-serving elite behaviour? Evidence from a randomized survey experiment in Tanzania

Does self-serving elite behaviour make citizens more politically active? This paper presents the results of a randomized field experiment where voters in Tanzania were given information about elite use of...
Ivar Kolstad, Arne Wiig (2016)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 2016:9) 28 p.
CMI Insight | 2016

Illicit Flows and Trade Misinvoicing: Are we looking under the wrong lamppost?

Illicit financial flows (IFFs) have become a high profile issue in recent years. The Sustainable Development Goals include a target (16.4: significantly reduce illicit financial and arms flows, strengthen the...
Maya Forstater (2016)
Bergen: Chr. Michelsen Institute (CMI Insight no. 5) 8 p.
CMI Insight | 2016

Comment to CMI insight number 5: Illicit Flows and Trade Misinvoicing: Are we looking under the wrong lamppost?

This is a comment to the CMI Insight number 5, published November 2016. The Insight can be found here.  Comment byMatthew Salomon, 12 October 2016 Senior Economist, Global Financial Integrity Broad response Noting...
Matthew Salomon (2016)
Bergen: Chr. Michelsen Institute (CMI Insight no. 5) 2 p.
CMI Brief | 2016

Petro-Governance in Tanzania: Opportunities and Challenges

Recent significant natural gas discoveries have pushed Tanzania into the international spotlight as a new petroleum producer. How can the country ensure that its newfound wealth is translated into economic...
Bryan Lee, Kendra Dupuy (2016)
Bergen: Chr. Michelsen Institute (CMI Brief vol. 15 no. 14) 4 p.
Newspaper Op-Ed | 2016

Lessons from Zambia … for a more sustainable mining tax regime

Caleb Fundanga, Odd-Helge Fjeldstad and Lise Rakner (2016)
African Development Bank Annual Meeting, Lusaka, Zambia, 23-27 May 2016. Published by the media house D.E.R. Limited (www.derlimited.com)
Newspaper Op-Ed | 2016

Lessons from Zambia – From a profit-based tax system, to a revenue-based tax system

Caleb Fundanga, Odd-Helge Fjeldstad and Lise Rakner (2016)
African Development Bank Annual Meeting, Lusaka, Zambia, 23-27 May 2016. Published by the media house D.E.R. Limited (www.derlimited.com)
Newspaper Op-Ed | 2016

Lessons from Zambia - Recommendations for a more sustainable mining tax regime

Caleb Fundanga, Odd-Helge Fjeldstad and Lise Rakner (2016)
African Development Bank Annual Meeting, Lusaka, Zambia, 23-27 May 2016. Published by the media house D.E.R. Limited (www.derlimited.com)
Newspaper Op-Ed | 2016

Hemmelighold som symptom

Det fokuseres mye på at hemmelighold er selve problemet med skatteparadiser, blant annet i Aftenpostens leder 5te april. Men at formuer og inntekter unntas innsyn og beskatning gjennom bruk av...
Ivar Kolstad and Arne Wiig (2016)
Aftenposten 09.04.2016
CMI Brief | 2016

Non-resource taxation in a resource rich setting: A broader tax base will enhance tax compliance in Tanzania

CMI Brief December 2015 Volume 14 No.08 Huge reservoirs of natural gas have been discovered offshore the southern coast of Tanzania. The country might become a large producer of gas, and...
(2016)
Bergen: Chr. Michelsen Institute (CMI Brief vol. 14 no. 8) 4 p.