Showing 13 - 17 of 17 publications
October 2015

Taxation, Responsiveness and Accountability in Sub-Saharan Africa: The Dynamics of Tax Bargaining

by Wilson Prichard

It is increasingly argued that bargaining between citizens and governments over tax collection can provide a foundation for the development of responsive and accountable governance in developing countries. However, while intuitively attractive, surprisingly little research has captured the reality and complexity of this relationship in practice. This book provides the most complete treatment of the…

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June 2018

Essay: When the Terrain does not fit the Map: Local government Taxation in Africa

by Odd-Helge Fjeldstad

In Africa, as elsewhere in the world, politics is decisive for change, but poorly understood, sometimes neglected and often depicted using rigid models. The new book ‘Perspectives on Politics, Production and Public Administration in Africa: Essays in Honour of Ole Therkildsen’ seeks to dig below the surface and do justice to the complexity of the politics…

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January 2014

Capital flight from Africa – with a little help from the banks

by Odd-Helge, Fjeldstad & Kari K. Heggstad

Africa is a source of large-scale capital flight. The purpose of this paper is to shed light on how banks facilitate capital flight from Africa. There is growing evidence that subsidiaries of the world’s major banks have been heavily involved in facilitating capital flight and money laundering. Banks and financial institutions therefore are an important…

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April 2013

Foreign Advice and Tax Policy in Developing Countries

by Richard M Bird

Fifty years of experience tells us that the right game for tax researchers and outside agencies interested in fostering better sustainable tax systems in developing countries researchers is not the short-term political game in which policy decisions are made. The right game for them is instead the long-term one of building up the institutional capacity…

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January 2008

Taxation and State-Building in Developing Countries: Capacity and Consent

by Deborah Brautigam, Odd-Helge Fjeldstad & Mick Moore (eds.)

There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister forces thrive: warlords, arms smugglers, narcotics enterprises, kidnap gangs, terrorist networks, armed militias. Why do governments fail? This book explores an old idea that has returned to prominence: that authority, effectiveness,…

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