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Associated Senior Researcher
Lawyer focusing on power and exclusion, particularly law and courts in social change, socio-economic rights, access to courts, protest and social movements, property law and gender-based harm.
CMI Working Paper | Jan 1994
This paper studies decision making in shifting cultivation, in particular labour inputs, length of rotation or fallow period (intensity of production), ...
News | 24 Nov 2015
-A 'good' natural resource tax regime is one that does not undermine - or strangle - the development of the ordinary tax system, says CMI researcher Odd-Helge Fjeldstad. Different segments of the tax system 'interfere' with each other. If the most resourceful companies and individuals do not contribute with tax revenue due to tax avoidance and exemptions, this will affect the taxpaying behaviour of others.
News | 11 Jun 2012
Many African states could raise substantial tax revenues. Instead they race to offer foreign investors the most favorable tax treatment.
News | 14 Jun 2012
There is political will to strengthen the tax system in Angola. If properly designed and implemented, the new tax system can improve the efficiency and responsiveness of the public sector. One of the main challenges, however, will be to convince the citizens of Angola about the value of paying taxes. This will require not only reforms, but a major cultural shift.
News | 19 Dec 2013
How can donors strengthen tax systems in developing countries? By complementing their technical approach with measures to build a taxpayer culture, and challenging development countries to take the lead, says CMI researcher Odd-Helge Fjeldstad.
Journal Article | Jan 2005
The general and widely accepted definition of corruption as 'the abuse of public office for private gain' presupposes a definite separation between the ...
News | 28 Jan 2014
Taxpayer compliance in Sub-Saharan Africa is closely linked to peoples' views of the government's ability to deliver on important services, the fairness of the system, and consequences of tax evasion shows findings from the recent Afrobarometer survey.
News | 23 Jan 2015
Big accounting firms advice multinational companies on tax loopholes and lobby for tax exemptions. At the same time they advice governments in developing countries on tax reforms and engage in government task forces. A new research project delve deeper into the dual role of multinational accounting firms.
News | 4 Oct 2012
The government's ability to collect taxes depends on people's and businesses' willingness to pay them. How do you convince them to pay their fair share?
Event | 9 May 2011
The manipulation of archaeology to rationalize exclusive nationalist and ethnic claims of primacy persist. Bert de Vriers presents the case of the creation of the City of David as an archaeological park by the Elad settler organization in the mostly Palestinian community of Silwan.
News | 10 Nov 2014
». I look forward to contribute to a research agenda that can provide policymakers with concrete and context specific advice in collaboration with colleagues at the African Tax Institute, says Odd-Helge Fjeldstad, senior researcher at CMI.
Event | 17 Oct 2011
Illegal money flows from developing countries exceeds development assistance. Tax havens are used to facilitate these illegal flows through money laundering, tax avoidance and tax evasion. Many of the major tax havens are European.
Angola Brief | Jun 2012
Angola is currently implementing a tax reform. The main objective of the reform is to increase non-oil tax revenues by broadening the tax base, rationalize ...
Event | 6 Feb 2007
Chris Maina Peter, Professor of Law at the University of Dar es Salaam and a well known human rights advocate and activist, championing the rights of the marginalised through legal advice and pro bono litigation.
CMI Brief | Apr 2015
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 ...
Sub-Saharan African countries, Value-Added-Tax, VAT, Taxpayer education
Journal Article | Jan 2013
Terre, normes de propriété et litiges à Kaboul Antonio De Lauri Revue des mondes musulmans et de la
Kabul, property, disputes, land
CMI Brief | Jul 2015
Tax reforms are no longer the exclusive domain of the International Monetary Fund, external experts, and the Ministry of Finance. Increasingly, interest ...
Tax reform, lobbying, Tanzania
Project | Sep 2016 - Oct 2017
The fiscal tax burden is often at the center of policy discussions regarding its possible effects on the survival and growth of businesses both in developed ...
CMI Working Paper | Jan 1995
This paper reviews the tax system in Tanzania, and gives particular attention to the tax reform proposals presented in the Report of the Presidential ...