1 - 20 of 56 items matching your search:
Main Research Topic
Improved taxation is a key for developing countries to escape from aid or singular natural resource dependency.
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 ...
tax, tax havens, UK, EU, United States, China
CMI 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?
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 ...
illicit flows, trade misinvoicing, financial flows, tax, tax evation
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
CMI 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 ...
tax, finance, property tax, real estate, Tanzania, Africa
CMI Working Paper | Mar 2017
Public financial transparency is increasingly advocated as a solution to concerns over legal tax planning by multinational corporations, and ...
tax, transparency, tax evasion, beneficial ownership, fraud, money laundering
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 ...
Taxation, tax exemptions, donors
News | 17 Sep 2012
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.
Impact 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 ...
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 ...
News | 11 Jun 2012
Many African states could raise substantial tax revenues. Instead they race to offer foreign investors the most favorable tax treatment.
News | 10 Nov 2014
». 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.
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.
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
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, ...
CMI Brief | Jul 2015
Tax reforms are no longer the exclusive domain of the International Monetary Fund, external experts, and the Ministry of Finance. Increasingly, ...
Tax reform, lobbying, Tanzania
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 ...
Project | Jan 2011 - Oct 2014
In 2008, on a piloting basis, a new system for property tax collection was introduced in some municipalities in Dar es Salaam. While the municipalities ...
Taxation, property tax, Tanzania
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 2002
Accountability through tax reform? Reflections from Sub-Saharan Africa Siri Gloppen and Lise Rakner
Africa: sub-Saharan Africa