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Associated Senior Researcher
Economist whose current research focuses on the political economy of development, poverty dynamics, and corporate social responsibility
Game theory, ethics, public economics, international economics, social choice, Angola, Bangladesh, Malawi, Tanzania
Event | 22 May 2014
Rather than serving as civilian and humanitarian safe havens, refugee camps are notorious for their insecurity. When a violation occurs, to which actors shall responsibility be allocated?
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.
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 | 17 Sep 2012
Developing countries could raise substantial domestic revenues by strengthening tax legislation and administration, but a lack of global regulations to address cross-border tax evasion is slowing down the process.
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?
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.
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 ...
News | 30 Jun 2014
- Policy makers and their decisions matter much more than a supposed resource curse, says Ricardo Soares de Oliveira. As East Africa booms with oil, he urges international actors and donors to repoliticise the international reform and financial agenda.
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
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 ...
Project | Nov 2010 - Oct 2014
The main objective of the project is to provide better evidence on how to promote effective, efficient and legitimate local government tax systems and ...
Taxation, local government, fiscal decentralisation, Sub-Saharan Africa
Journal Article | Jan 2001
This paper examines factors determining tax compliance behavior in local authorities in Tanzania. The poll tax - locally named "development levy" - is ...
Commissioned Report | Jan 2010
Good Tax Governance (GTG) and more effective tax systems are central for sustainable development because they can: (i) mobilise the domestic tax base ...
Project | Feb - Sep 2017
The purpose of the study is to provide an effective and easily accessible overview of the current state of tax evasion. The study reviews and summarises ...
Tax evasion, tax compliance, economic crime, corruption