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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
CMI Brief | 2019

Cursed before production?

Big discoveries of high value natural resources can have negative economic, political, and social effects long before full production of a resource begins. While Tanzania has already experienced some tensions...
Kendra Dupuy, Lucas Katera (2019)
Bergen: Chr. Michelsen Institute (CMI Brief no. 2019:01) 4 p.
Newspaper Op-Ed | 2019

Når kan kvoteringsordninger for kvinner i politikken fjernes?

Bruken av kjønnskvotering i politikken skal i utgangspunktet være midlertidig og avskaffes når målet er nådd. Likevel bryr få seg om denne ‘midlertidigheten’. For når er egentlig tiden moden for...
Vibeke Wang (2019)
Bistandsaktuelt 25.02.19
Book Chapter | 2019

The ‘Secret Loans Affair’ and Political Corruption in Mozambique

In 2016, the ‘secret loans affair’ sprung on to the Mozambican political scene with the discovery that three government-owned companies – controlled by the military intelligence – had borrowed around...
Adriano Nuvunga and Aslak Orre (2019)
in Inge Amundsen (ed.): Political Corruption in Africa. Extraction and Power Preservation. Cheltenham, UK and Northampton, MA, USA: Edward Elgar Publishers Ltd.
Newspaper Op-Ed | 2019

Seksualitetsundervisning i motbakke

Det er prisverdig at Norges nye utviklingsminister framhever at å sikre jenter utdanning i afrikanske land ikke bare handler om at de skal komme seg til en skole, men også...
Joar Svanemyr (2019)
Bistandsaktuelt 28.02.19
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 | 2019

The political economy of banking in Angola

From inauspicious beginnings in a post-socialist, highly dysfunctionalfinancial system, Angolan banking grew in less than a decade after theend of the country's long civil war into one of Africa's largest....
Manuel Ennes Ferreira and Ricardo Soares de Oliveira (2019)
in African Affairs vol. 118 no. 470 pp. 49-74
Journal Article | 2018

Maputo: Ethnography of a Divided City

Rapid urbanisation is one of the most dramatic developments on the African continent, often yielding contrasting and shocking images of affluent businesses and residential districts alongside sprawling shantytowns or slums....
Inge Tvedten, Fábio Ribeiro, João Graca, Bjørn Bertelsen (2018)
in Journal of Anthropological Films vol. 2 no. 2
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)
Newspaper Op-Ed | 2018

Bankranet i Mosambik

Mosambiks president Filipe Nyusi er i disse dager på offisielt besøk til Norge. Det er grunn til å bruke dette besøket til å rette søkelyset mot bekymringsfulle politiske og økonomiske...
Aslak Jangård Orre,Helge Rønning (2018)
afrika.no 15.11.2018
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
Book Chapter | 2018

Globally designed accountability and local social inequality. A case study of two maternal deaths in Tanzania.

Siri Lange (2018)
in Håkon Fyhn, Harald Aspen, Anne Kathrine Larsen: Edges of Global Transformation: Ethnographies of Uncertainty. Lanham, Boulder, New York and London: Lexington Books pp. 133-152
Journal Article | 2018

Delivery strategies for malaria chemoprevention with monthly dihydroartemisinin-piperaquine for the post-discharge management of severe anaemia in children aged less than 5 years old in Malawi: a protocol for a cluster randomized trial

Background Children initially hospitalized with severe anaemia in Africa are at high risk of readmission or death within 6 months after discharge. No intervention strategy specifically protects children during the...
Thandile Gondwe, Bjarne Robberstad, Mavuto Mukaka, Siri Lange, Bjørn Blomberg, Kamija S. Phiri (2018)
in BMC Pediatrics vol. 18:238 pp. 1-8
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
CMI Insight | 2018

Property owners’ knowledge and attitudes towards property taxation in Tanzania

Property taxation (PT) is high on the political agenda in Tanzania and considered a cornerstone of the Government’s efforts to strengthen broad based direct taxation. Because it is visible to...
Merima Ali, Odd-Helge Fjeldstad and Lucas Katera (2018)
Bergen: Chr. Michelsen Institute (CMI Insight 2018:01) 12 p.
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.
U4 Issue | 2018

Capacity building for the Nigerian Navy: Eyes wide shut on corruption?

Pervasive corruption in the Nigerian maritime security sector facilitates smuggling, piracy and oil theft. Building capacity while ignoring corruption risks making corruption and related crimes worse. The United States Africa...
Åse Gilje Østensen, Sheelagh Brady, Sofie Arjon Schütte (2018)
Bergen: Chr. Michelsen Institute (U4 Issue 2018:4)
CMI Brief | 2018

Family law reform in Sudan: A never ending story?

The family law in Sudan, legalises child marriage, stipulates a wife’s obedience to her husband, and gives the male guardian veto power on women’s consent to marriage. #JusticeforNoura has shone...
Samia al-Nagar and Liv Tønnessen (2018)
Bergen: Chr. Michelsen Institute (CMI Brief no. 2018:08) 6 p.