This is a comment to the CMI Insight number 5, published November 2016. The Insight can be found here.  Comment byMatthew Salomon, 12 ...

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

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

The purpose of the study is to provide an effective and easily accessible overview of the current state of tax evasion. The study reviews and ...

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.

To combat the global problems of tax evasion, corruption and money laundering, it is vital to understand the essential role tax havens play ...

Tax evasion and corruption in the tax administration hit developing countries hard. The purpose of this thesis is to shed light on these phenomena ...

Taxpayer compliance in Sub-Saharan Africa is closely linked to peoples' views of the government's ability to deliver on important services, the fairness of the system, and consequences of tax evasion shows findings from the recent Afrobarometer survey.

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, ...

Widespread tax evasion reflected in persistent public resistance to pay is seen as part of the problem of raising local government revenues ...

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

We present results of a randomized field experiment where voters in Tanzania were given information about elite use of tax havens. Information ...

Research grant from the United States Institute of Peace. The article is focusing on structures of co-operation and evasion in the international ...

Illegal money flows from developing countries exceeds development assistance. Tax havens are used to facilitate these illegal flows through money laundering, tax avoidance and tax evasion. Many of the major tax havens are European.

The primary concern of the paper is to discuss the role of various economic factors in explaining the mechanisms and degree of fiscal corruption ...

Recent literature on tax administration in poor countries suggests that inducing more fiscal corruption may contribute to reducing tax evasion ...

Widespread tax evasion reflected in persistent public resistance to pay is seen as part of the problem of raising local government revenues ...

On Friday 24 November Research Director Odd-Helge Fjeldstad defended his doctoral thesis (disputas) "Tax evasion and fiscal corruption. Essays on compliance and tax administrative practices in East and South Africa" at NHH.

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

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.