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

This paper reviews the tax system in Tanzania, and gives particular attention to the tax reform proposals presented in the Report of the Presidential ...

Since 2010, Angola has been implementing a tax reform aiming to increase non-oil tax revenues. This brief addresses main achievements of the reform since ...

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 ...

Reforming the personal income tax legislation in Angola has been under preparation since 2011. There are many challenges related to creating an effective ...

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 ...

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

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.

Inter-organisational cooperation in revenue collection has received limited attention in the tax administration literature. Recent experiences from Tanzania ...

Recent years have seen a growing interest among donors on taxation in developing countries. This reflects a concern for domestic revenue mobilisation ...

Inter-organisational cooperation in revenue collection has received limited attention in the tax administration literature. Recent experiences from Tanzania ...

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 poor ...

This article examines how the use of tax havens affects tax moral and lobbying, and how tax havens form elites’ and other actors’ incentives ...

The anti-corruption reform in the Tanzanian tax bureaucracy in the mid-1990s was apparently a short-lived success. In the wake of the reform, a number ...

Recent years have seen a growing interest among donors on taxation in developing countries. This reflects a concern for domestic revenue mobilization ...

Market reforms in developing and transition economies have sometimes failed to deliver the desired welfare effects. Corruption may be an important reason ...

This article is about judicial reform in the Southern Cone in the 1990s. It shows that for Argentina and Chile, procedural code reforms were motivated ...

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 ...

How far has the recent global wave of tax reform contributed to state building in poorer countries? This chapter concludes that there are ...