Showing 49 - 60 of 61 publications

Revenue Reform and Statebuilding in Anglophone Africa

by Mick Moore

Within the development field, tax administration reform is an area of relative success. Over the past two decades, the national revenue systems of most countries in anglophone Africa have undergone major reforms. These comprise, in particular, the introduction of Value Added Tax (VAT), the adoption of ‘advanced’ tax administration practices, and the creation of semi-autonomous…

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Revenue mobilization at sub-national levels in Sudan

by Odd-Helge Fjeldstad

Sudan has undertaken decentralization reforms since the early 1990s, in a federal government system with three tiers: federal, state, and local government levels. Fiscal decentralization was fueled by a decade-long oil boom. With the secession of the South in July 2011, Sudan suffers from large oil revenue losses and significant economic instability. Own revenue mobilization…

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The Impact of Taxes and Social Spending on Inequality and Poverty in Argentina, Bolivia, Brazil, Mexico, and Peru: A Synthesis of Results

by Nora Lustig, Carola Pessino & John Scott

Latin America has the highest degree of inequality (Ferreira and Ravallion, 2008). Poverty rates – although not the highest by far – are too high for its level of development (IDB, 2011, p. 43). Given these two facts, the extent to which governments use their power to tax and spend to attenuate inequality and poverty…

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February 2013

Taxation and Development: a Review of Donor Support to Strengthen Tax Systems in Developing Countries

by Odd-Helge Fjeldstad

Recent years have seen a growing interest among donors on taxation in developing countries. This reflects a concern for domestic revenue mobilization to finance public goods and services, as well as recognition of the centrality of taxation for growth and redistribution. The global financial crisis has also led many donor countries to pay more attention…

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November 2012

Tax Administrations Working Together

by Odd-Helge Fjeldstad & Kari K. Heggstad

The Revenue Authorities of Mozambique, Tanzania and Zambia have initiated a partnership for capacity building with the Norwegian Tax Administration (NTA). The overarching objective of the collaboration is to improve revenue collection and increase taxpayer compliance by building specialised technical expertise in the African revenue administrations. Part I of this report documents how the collaboration…

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Peoples’ views of taxation in Africa: a review of research of determinants of tax compliance

by Odd-Helge Fjeldstad, Collette Schulz-Herzenberg & Ingrid Hoem Sjursen

What are the key determinants of taxpayer compliance? And which features of citizen-state relations govern attitudes and behaviour regarding taxation? This paper examines the analytical foundation, methodological approaches and key findings of available empirical literature on taxpayer behaviour in Africa. Understanding how citizens perceive and experience taxation may provide an essential diagnostic of the political…

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Building Taxpayer Culture in Mozambique, Tanzania and Zambia

by Odd-Helge Fjelstad & Kari K. Heggstad

This study is motivated by the desire of the Governments of Mozambique, Tanzania and Zambia, and in particular the revenue authorities in the three countries to build taxpayer culture, primarily to increase domestic revenues and promote equity and fairness in the tax system. The study was commissioned by the Norwegian Agency for Development Cooperation (Norad) for the purpose…

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The Governance Agenda in Long Term Perspective: Globalisation, Revenues and the Differentiation of States

by Mick Moore

The governance-and-development agenda that has dominated thinking since the collapse of the Soviet Bloc is fast losing credibility. It continues to be associated with a set of countries, ideas and experiences – the ‘West’ – that no longer enjoy global leadership. It has not usefully identified the role of governments in promoting economic growth. And…

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Mapping Property Taxes in Africa

by Riël C.D. Franzsen & Joan M. Youngman

Africa’s enormous challenges and equally great potential have led to intense international debate over how best to assist its citizens. according to the united nations educational, Scientific and Cultural organization (2009), the continent contains 33 of the 49 least developed countries in the world. Its population faces press- ing needs ranging from basic health care…

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