1 - 20 of 127 items matching your search:
Project | Apr 2014 - Dec 2018
The Taxation, Institutions and Participation (TIP) project investigates the effects of tax havens on the domestic revenue system, institutions ...
Capital flight, tax havens, taxation, institutions, lobbying, citizen participation, Angola, Tanzania, Zambia
Event | 8 Sep 2009
The discovery of oil or mineral resources has been associated with devastating political conflict and economic setbacks insted of sustainable economic growth and poverty alleviation. The Oslo conference is aimed at eliciting lessons learned from recent efforts to improve the management of natural resources in developing countries.
Angola, DRC, Ghana, Nigeria, Niger, East Timor, Laos, and Mongolia
CMI Working Paper | Nov 2018
On what bases should corporations be taxed? This article presents evidence from a series of discrete choice experiments designed to elicit the ...
Corporate taxation, tax preferences, tax legitimacy, optimal taxation, Tanzania
Project | May - Oct 2009
From curse to development: Natural resources, institutions and public revenues’ Time: 8-11 SeptemberVenue: Holmenkollen Park Hotel, Oslo The ...
Natural resources, public revenues, taxation
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.
CMI Report | Jan 2003
Many low income countries face a trilemma with respect to taxation: (1) There is an urgent and obvious need for more revenues to enable resource ...
Taxation, Tax reform, Democratisation, JEL H20, H30, H71, H77, 023, P45, Africa: Namibia, Tanzania, Uganda, sub-Saharan Africa
Edited Book | Jan 2008
Developing countries face new and pressing challenges as they strive to build more effective and accountable public institutions. These difficulties ...
Taxation, state building, accountability, developing countries, Chile, China, Ghana, Mauritius, Poland, Russia, Tanzania, Uganda
Book Chapter | Jan 2008
Poll (‘head'''') tax has been the most common form of direct mass taxation in many sub-Saharan African countries since colonial times. ...
Taxation, coercion, state building, Tanzania, Uganda
Project | Nov 2010 - Dec 2014
The main objective of the project is to provide new insights into citizen’s attitudes and behaviour with respect to taxation in Africa, ...
Taxation, tax evasion, compliance, fiscal contract, trust, Benin, Ghana, Kenya, Malawi, Mali, Mozambique, Senegal, Sierra Leone, South Africa, Tanzania, Uganda, Zambia, Zimbabwe
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 ...
Taxation, local government, fiscal decentralisation, Sub-Saharan Africa
Journal Article | Jan 2018
The fiscal sociology literature views the state at the heart of development, but in most developing countries, formal taxation is limited. Instead, ...
taxation, social institutions, social extraction, informal taxation, service provision
Book | Jul 2018
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 ...
Tax, coercion, reform, Africa
CMI Insight | Aug 2018
Property taxation (PT) is high on the political agenda in Tanzania and considered a cornerstone of the Government’s efforts to strengthen ...
Property taxation in Tanzania, Tanzania
Project | Jun 2011 - Dec 2014
This project combines research on taxation (upstream) and spending (downstream) at the local level in Angola. It will shed light on ...
Programme | Nov 1999 - Dec 2003
This research programme analysed the evolution and performance of tax systems in three African countries, Namibia, Tanzania and Uganda, in order ...
Africa: Namibia, Tanzania, Uganda
Collectors, councillors and donors: Local government taxation and state-society relations in Tanzania
Report in External Series | Jan 2002
Recent debates on taxation and democratisation in poor countries argue that the more a state earns its income through the operation of a bureaucratic ...
Commissioned Report | Jan 2004
Taxation, aid and democracy are closely related in poor aid-dependent African countries. The way they tackle the issue of domestic revenue mobilisation ...
Taxation, Africa: Namibia, Tanzania, Uganda
Journal Article | Jun 2013
Recent years have seen a growing interest on taxation in developing countries among donors. This reflects a concern for raising domestic revenues ...
Taxation, tax reform, aid, technical assistance
Non-resource taxation in a resource rich setting: A broader tax base will enhance tax compliance in Tanzania
CMI Brief | Mar 2016
CMI Brief December 2015 Volume 14 No.08 Huge reservoirs of natural gas have been discovered offshore the southern coast of Tanzania. The country ...
Journal Article | Apr 2017
In developed nations, issues of taxation rank high on the agendas of political parties. In Africa’s new democracies taxation does not ...