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CMI Brief | 2016

Petroleum fund in Tanzania? Other alternatives may be better

The Government of Tanzania is looking for the best policies and institutional designs to turn future petroleum revenues into welfare, development and jobs. This Brief argues that the Tanzanian society...
Ragnar Torvik (2016)
Bergen & Dar es Salaam : Chr. Michelsen Institute & REPOA (CMI Brief vol. 15 no. 10) 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)
CMI Insight | 2016

Ending child marriages – new laws bring progress but hurdles remain

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...
Vibeke Wang (2016)
Bergen: Chr. Michelsen Institute (CMI Insight no. 4) 8 p.
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.
CMI Brief | 2016

Not so great expectations: Gas revenue, corruption and willingness to pay tax in Tanzania

Huge reservoirs of natural gas have been discovered offshore the southern coast of Tanzania. There are high expectations that exploitation of natural resources will substantially increase Tanzania’s national income. This...
Alexander Wright Cappelen, Odd-Helge Fjeldstad, Cornel Jahari, Donald Mmari, Ingrid Hoem Sjursen, Bertil Tungodden (2016)
Bergen: Chr. Michelsen Institute (CMI Brief vol. 15 no. 4) 4 p.
Sudan Report | 2016

Revenue mobilization at sub-national levels in Sudan

Sudan has undertaken decentralization reforms since the early 1990s, in a federal government system with three tiers: federal, state, and local government levels. Fiscal decentralization was fueled by a decade-long...
Odd-Helge Fjeldstad (2016)
Bergen: Chr. Michelsen Institute (Sudan Report SR 2016:1 ) 60 p.
CMI Brief | 2016

The rise and fall of the mining royalty regime in Zambia

Zambia has a long history of disputed changes of the mining tax regime with damaging effects on the working relations between the Government and the mining sector. A shared assumption...
Odd-Helge Fjeldstad, Caleb Fundanga, Lise Rakner (2016)
Bergen: Chr. Michelsen Institute (CMI Brief vol. 15 no.2) 4 p.
Report in External Series | 2016

Business people’s views of paying taxes in Ethiopia

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...
Wollela Yesegat; Odd-Helge Fjeldstad (2016)
Brighton: Institute of Development Studies (ICTD Working Paper no. 43)
CMI Brief | 2015

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

Huge reservoirs of natural gas have been discovered offshore the southern coast of Tanzania. The country might become a large producer of gas, and a potential exporter of liquefied natural...
Odd-Helge Fjeldstad, Cornel Jahari, Donald Mmari, Ingrid Hoem Sjursen (2015)
Bergen: Chr. Michelsen Institute (CMI Brief vol. 14 no. 8) 4 p.
CMI Working Paper | 2015

Building fiscal capacity in developing countries: Evidence on the role of information technology

Limited fiscal capacity poses a significant challenge in developing countries. To mitigate this challenge, the adoption of electronic tax systems has been at the forefront of tax reforms; however, there...
Merima Ali, Abdulaziz B. Shifa, Abebe Shimeles, Firew Woldeyes (2015)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 2015:12)
CMI Working Paper | 2015

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 (2015)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 2015:8) 28 p.
CMI Brief | 2015

Shaping the tax agenda: Public engagement, lobbying and tax reform in Tanzania

Tax reforms are no longer the exclusive domain of the International Monetary Fund, external experts, and the Ministry of Finance. Increasingly, interest groups across Africa shape the tax agenda. Business...
Odd-Helge Fjeldstad, Prosper Ngowi, Lise Rakner (2015)
Bergen: Chr. Michelsen Institute (CMI Brief vol. 14 no. 5) 4 p.
Book Chapter | 2015

Tax reform and state building in a globalized world

How far has the recent global wave of tax reform contributed to state building in poorer countries? This chapter concludes that there are a large number of good things to report, but worrying...
Odd-Helge Fjeldstad and Mick Moore (2015)
in James Alm and Jorge Martinez-Vazquez: Tax Reform In Developing Countries: The International Library of Critical Writings in Economics series. Cheltenham, UK & Northampton MA, USA: Edward Elgar Publisher vol. II (Chapter 20)
CMI Brief | 2015

The Added Value of Value Added Tax: People are more willing to pay tax

Raising domestic tax revenues is a priority for most sub-Saharan African countries. But the tax bases in most African countries are undermined by widespread tax avoidance and evasion. A new...
Odd-Helge Fjeldstad,Thor Olav Iversen (2015)
Bergen: Chr. Michelsen Institute (CMI Brief vol. 14 no. 2) 4 p.
Journal Article | 2015

Steuern: Besser abkassieren. Afrikanische Regierungen braauchen mehr eigene Einnahmen. Auf welche Steuern sollen sie setzen?

There is a growing interest among governments and development agencies to strengthen domestic revenue mobilisation in developing countries. It reflects a concern for financing of public goods and services, as...
Odd-Helge Fjeldstad (2015)
in Welt-Sichten vol. 2015 no. 4 pp. 34-37
Report in External Series | 2015

Information Technology and Fiscal Capacity in a Developing Country: Evidence from Ethiopia

Governments in developing countries are typically constrained by a limited fiscal capacity to finance the provision of essential public goods – a constraint that has been cited as one of...
Merima Ali, Abdulaziz Shifa, Abebe Shimeles and Firew Woldeyes (2015)
(ICTD Working Paper no. 31)
Journal Article | 2015

Land, Property Rules and Disputes in Kabul

Antonio De Lauri (2015)
in Iran Nameh vol. 29(3-4)