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Autonomy, incentives and patronage: a study of corruption in the Tanzania and Uganda Revenue Authorities

CMI Report | Jan 2003

The report explores factors that explain the observed patterns of corruption within the Tanzania Revenue Authority (TRA) and the Uganda Revenue ...

Corruption, Incentives, Social norms, Tax administration, Tax evasion, Tanzania, Uganda, JEL classification: D73, H26, H30, J33, K42, Z13, Africa: Tanzania

Taking stock of the tax reform process in Angola, and why tax incentives should be avoided

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, ...

Angola

Using incentives to attract nurses to remote areas of Tanzania: a contingent valuation study

Journal Article | Jan 2014

This article analyses (1) how financial incentives (salary top-ups) and non-financial incentives (housing and education) affect nurses’ ...

Tanzania

Taxing the urban boom in Tanzania: Interests, incentives and real estate in Dar

Project | Feb 2016 - Mar 2018

This study focuses on urban property taxation, which is considered to have a substantial unexploited revenue potential for the financing ...

Taxation, property tax, real estate, urbanisation, local government, Tanzania

When incentives work too well: Locally implemented Pay for Performance (P4P) and adverse sanctions towards home birth in Tanzania - a qualitative study

Journal Article | Jan 2014

Background: Despite limited evidence of its effectiveness,performance-based payments (P4P) are seen by leading policymakers as a potential solution ...

P4P, pay for performance, incentives, health, motivation, Tanzania