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<img src="//img.cmi.no/img/150/12714-bill-wegener-601508-unsplash.jpg" alt="Tax and Public Finance" class="list-picture" /> Tax and Public Finance
Main Research Topic
Improved taxation is a key for developing countries to escape from aid or singular natural resource dependency.
Protected tax havens: Cornering the market through international reform?
Protected tax havens: Cornering the market through international reform?CMI Working Paper | Oct 2017
Since the year 2000, an international reform process has been underway to reduce the negative impacts of tax havens. This paper analyzes whether the reform ...
tax, tax havens, UK, EU, United States, China
Illicit Flows and Trade Misinvoicing: Are we looking under the wrong lamppost?
Illicit Flows and Trade Misinvoicing: Are we looking under the wrong lamppost?CMI Insight | Nov 2016
Illicit financial flows (IFFs) have become a high profile issue in recent years. The Sustainable Development Goals include a target (16.4: significantly ...
Trade misinvoicing, tax, tax evasion, illicit flows
Taxing the urban boom in Tanzania: Central versus local government property tax collection
Taxing the urban boom in Tanzania: Central versus local government property tax collectionCMI Insight | Jun 2017
Effective collection of property taxes requires constructive working relations between the central government revenue authority and the municipalities, ...
property tax, tax administration, tax, Tanzania, Kinondoni, Ilala, Temeke, Dar es Salaam
Comment to CMI insight number 5: Illicit Flows and Trade Misinvoicing: Are we looking under the wrong lamppost?
Comment to CMI insight number 5: Illicit Flows and Trade Misinvoicing: Are we looking under the wrong lamppost?CMI Insight | Nov 2016
This is a comment to the CMI Insight number 5, published November 2016. The Insight can be found here.
Comment byMatthew Salomon, 12 October 2016 ...
illicit flows, trade misinvoicing, financial flows, tax, tax evation
Property Taxation in Developing Countries
Property Taxation in Developing CountriesCMI Brief | Mar 2017
Property tax (PT) raises on average revenues of less than 1% of GDP in developing countries. In many African countries it contributes far less than 0.5%. ...
tax, finance, property tax, real estate, Tanzania, Africa
Beneficial openness? Weighing the costs and benefits of financial transparency
Beneficial openness? Weighing the costs and benefits of financial transparencyCMI Working Paper | Mar 2017
Public financial transparency is increasingly advocated as a solution to concerns over legal tax planning by multinational corporations, and illegal tax ...
tax, transparency, tax evasion, beneficial ownership, fraud, money laundering
Preaching tax morality, practicing tax avoidance
Journal Article | Jul 2009
Donors demand that recipient country governments clean up their tax administration systems as a way of expanding state revenues and fighting corruption. ...
Taxation, tax exemptions, donors
Reforming tax systems: The foot soldiers of tax
Reforming tax systems: The foot soldiers of taxImpact Series | Oct 2018
Inefficiency and corruption used to be a trademark of the tax systems in many African countries. CMI research has influenced the way governments and donors ...
Tax, Tanzania
Shaping the tax agenda: Public engagement, lobbying and tax reform in Tanzania
Shaping the tax agenda: Public engagement, lobbying and tax reform in TanzaniaCMI 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
Good tax governance in Africa
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 ...
Taxation, governance
Lessons from Zambia – From a profit-based tax system, to a revenue-based tax system
Newspaper Op-Ed | May 2016
Lessons from Zambia – From a profit-based tax system, to a revenue-based tax system Caleb Fundanga,
Tax, mining, Zambia
Taking stock of the tax reform process in Angola, and why tax incentives should be avoided
Taking stock of the tax reform process in Angola, and why tax incentives should be avoidedAngola 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 ...
Angola
Non-resource taxation in a resource rich setting: A broader tax base will enhance tax compliance in Tanzania
Non-resource taxation in a resource rich setting: A broader tax base will enhance tax compliance in TanzaniaCMI 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 might ...
Tanzania
Non-resource taxation in a resource rich setting: A broader tax base will enhance tax compliance in Tanzania
Non-resource taxation in a resource rich setting: A broader tax base will enhance tax compliance in TanzaniaCMI Brief | Dec 2015
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 ...
Tax, compliance, natural resources, Tanzania
Do tax administrative interventions targeted at small businesses improve tax compliance and revenue collection? Evidence from Ugandan tax data
Event | 17 Nov 2020
This paper evaluates the effects of two tax administrative interventions, which expanded taxpayer register and changed the electronic filing system of ...
Accountability through tax reform? Reflections from Sub-Saharan Africa
Journal Article | Jan 2002
Accountability through tax reform? Reflections from Sub-Saharan Africa Siri Gloppen and Lise Rakner
Africa: sub-Saharan Africa
Taxation and tax reforms in Tanzania: A survey
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 ...
Africa: Tanzania
Local government taxation and tax administration in Tanzania
CMI Report | Jan 1999
Local taxes represent less than 5 per cent of total tax revenues in Tanzania. However, the large number of these taxes, together with their unsatisfactory ...
Local government, Decentralisation, Taxation, Tax administration, Tanzania, Africa: Tanzania
Capital flight, tax policy and lobbyists in Africa
Capital flight, tax policy and lobbyists in AfricaBook Chapter | Nov 2017
This article examines how the use of tax havens affects tax moral and lobbying, and how tax havens form elites’ and other actors’ incentives ...
Tax reform, lobbying, exemptions, Tanzania, Zambia
Taxation, coercion and donors. Local government tax enforcement in Tanzania
CMI Working Paper | Jan 2000
This paper presents three propositions about tax collection in local authorities in Tanzania. First, revenue performance depends on the degree of coercion ...
Africa: Tanzania