1 - 20 of 73 items matching your search:
News | 24 Nov 2015
-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.
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, interest ...
Tax reform, lobbying, Tanzania
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
News | 23 Jan 2015
Big accounting firms advice multinational companies on tax loopholes and lobby for tax exemptions. At the same time they advice governments in developing countries on tax reforms and engage in government task forces. A new research project delve deeper into the dual role of multinational accounting firms.
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 ...
CMI Brief | Mar 2017
Land in Meghalaya, India, was traditionally agricultural land, owned by the community. With increasing privatization and rising commercial value of land ...
mining, coal mining, environment, India, Meghalaya
Book 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
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, rationalize ...
News | 28 Jan 2014
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.
Newspaper Op-Ed | Dec 2013
The Land Acquisition Bill passed by both houses of Parliament awaits presidential nod before it becomes law and replaces the Land Acquisition Act, 1894. ...
Journal Article | Jan 2013
Many Latin American countries are moving towards increased accountability for past human rights violations. There is a growing international consensus ...
accountability, human rights, impunity, transitional justice, Uruguay, Uruguay
CMI Report | Jan 1998
This report, commissioned by Save the Children, Norway, discusses the impact of international sanctions on children's situation in Iraq and Burundi. The ...
Economic sanctions, Children's rights, Children, Iraq, Burundi, Africa: Burundi., Middle East: Iraq
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.
Journal Article | Jan 2002
This article reviews the literature on the 'smart sanctions' approach developed in the late 1990s in response to the failure of conventional sanctions ...
Sanctions, International relations, Global
Book Chapter | Jan 2001
The contribution reviews the experiences with sanctions, especially during the 'sanctions decade' of the 1990s, and assesses the efficacy and appropriateness ...
Human rights, Sanctions, Global
Journal Article | Jan 2004
The article analyses factors constraining the Palestinian National Authority's (PNA) capacity to produce domestic revenues during the period 1994-2000. ...
Taxation, tax administration, economic policy, institutions, state formation, foreign aid, Palestine, Israel, Middle-East
News | 4 Oct 2012
The government's ability to collect taxes depends on people's and businesses' willingness to pay them. How do you convince them to pay their fair share?
Flyktningekonvensjonen Artikkel 1 C-F. Folkerettslig og Komparativ Studie av Eksklusjons- og Opphørsgrunnene
CMI Report | Jan 2006
Public faith in the asylum system is based, among other things, on whether authorities involved in the asylum process are able to distinguish ordinary ...
Asylpolitikk, Eksklusjon, Flyktningekonvensjonen, Internasjonale forbrytelser, Terrorisme
Book Chapter | Sep 2011
Many countries in Latin America and elsewhere in the world are moving in the direction of increased accountability for human right violations, and there ...
tranistional justice, impunity, judicial independence, Uruguay, Uruguay
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