Improved taxation is a key for developing countries to escape from aid or singular natural resource dependency.

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 ...

Illicit financial flows (IFFs) have become a high profile issue in recent years. The Sustainable Development Goals include a target (16.4: significantly ...

Effective collection of property taxes requires constructive working relations between the central government revenue authority and the municipalities, ...

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 ...

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%. ...

Public financial transparency is increasingly advocated as a solution to concerns over legal tax planning by multinational corporations, and illegal tax ...

Donors demand that recipient country governments clean up their tax administration systems as a way of expanding state revenues and fighting corruption. ...

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 reforms are no longer the exclusive domain of the International Monetary Fund, external experts, and the Ministry of Finance. Increasingly, interest ...

Good Tax Governance (GTG) and more effective tax systems are central for sustainable development because they can: (i) mobilise the domestic tax base ...

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.

Lessons from Zambia – From a profit-based tax system, to a revenue-based tax system Caleb Fundanga,

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 ...

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 ...

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.

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 ...

Many African states could raise substantial tax revenues. Instead they race to offer foreign investors the most favorable tax treatment.

». 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.

-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.

Accountability through tax reform? Reflections from Sub-Saharan Africa Siri Gloppen and Lise Rakner