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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)
CMI Working Paper | 2015

Colonial legacy, state-building and the salience of ethnicity in Sub-Saharan Africa

Ethnicity has received increased attention in studies of Africa's economic and institutional development. We present evidence on the long-term effects of Britain's "divide-and-rule" colonial strategy that deliberately fostered ethnic rivalries...
Merima Ali, Odd-Helge Fjeldstad, Boqian Jiang, Abdulaziz B. Shifa (2015)
Bergen: Chr. Michelsen Institute (CMI Working Paper WP 2015:16)
Sudan Working Paper | 2015

Informal Cross-Border Trade in Eastern Sudan A Case Study from Kassala and Gedarif States

Informal trade in pre-colonial Africa, sometimes in the form of barter, wasone of the mechanisms of social interaction between various ethnic groupsand jurisdictions. It was an alternative to the state...
ElTayeb Mohamadain and Hassan Ahmed Abdel Ati (2015)
Bergen: Chr. Michelsen Institute (Sudan Working Paper SWP 2015:6) 22 p.
U4 Brief | 2014

Tax haven or international financial centre? The case of Kenya

International financial centres are geared to provide optimal conditions for the financial services industry. They encourage activities that can improve a country’s economy, but they  may also facilitate money laundering,...
Attiya Waris (2014)
Bergen: Chr. Michelsen Institute (U4 Brief 2014:8) 4 p.
Angola Brief | 2014

Tax amnesty in Angola: a fresh start or a vicious circle?

The Angolan Parliament has recently approved a comprehensive set of new tax legislation as part of the ongoing non-oil tax reform. An amnesty for taxpayers’ outstanding debt is part of...
Odd-Helge Fjeldstad, Søren Kirk Jensen, Francisco Miguel Paulo (2014)
Bergen: Chr. Michelsen Institute (Angola Brief vol. 4 no. 9) 4 p.
Journal Article | 2014

To pay or not to pay? Citizens’ attitudes towards taxation in Kenya, Tanzania, Uganda and South Africa

This paper examines factors that determine citizens’ tax-compliance attitude in Kenya, Tanzania, Uganda and South Africa. Using the 2011/2012 Afrobarometer survey data, we find that tax compliance attitude is positively...
Merima Ali, Odd-Helge Fjeldstad and Ingrid Hoem Sjursen (2014)
in World Development vol. 64 pp. 828-842
CMI Insight | 2014

Reforming the personal income tax system in Angola: An alternative proposal

Reforming the personal income tax legislation in Angola has been under preparation since 2011. There are many challenges related to creating an effective and fair tax system in a highly...
Odd-Helge Fjeldstad, Søren Kirk Jensen and Francisco Miguel Paulo (2014)
Bergen: Chr. Michelsen Institute (CMI Insight no. 2014:3) 4 p.
CMI Brief | 2014

Fiscal decentralisation in developing countries: Lessons for Bangladesh

There is an ongoing debate in Bangladesh in civil society and among policymakers, whether the country should move from a highly centralised unitary state to a more devolved entity. Demand...
Odd-Helge Fjeldstad (2014)
Bergen: Chr. Michelsen Institute (CMI Brief vol. 13 no. 2) 4 p.
Angola Brief | 2014

The non-oil tax reform in Angola: On track or losing momentum?

Since 2010, Angola has been implementing a tax reform aiming to increase non-oil tax revenues. This brief addresses main achievements of the reform since mid-2012 on administrative and legislative issues....
Odd-Helge Fjeldstad, Søren Kirk Jensen and Francisco Miguel Paulo (2014)
Bergen: Chr. Michelsen Institute (Angola Brief vol. 4 no. 2) 4 p.