Publications

Showing 48-59 of 239 publications

Building tax systems in fragile states. Challenges, achievements and policy recommendations

Odd-Helge Fjeldstad, Morten Bøås, Julie Brun Bjørkheim & Frida Margrethe Kvamme

The purpose of this study is to systematise and analyse existing knowledge on taxation in fragile states. Efforts to support domestic revenue mobilisation in conflict situations require a different approach and other means than in the more stable developing countries. On that basis, the study discusses possible entry points for Norwegian support to domestic revenue…

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February 2018

Norms, Networks, Power, and Control: Understanding Informal Payments and Brokerage in Cross-Border Trade in Sierra Leone

Vanessa van den Boogaard, Wilson Prichard & Samuel Jibao

Recent research has cast light on the variety of informal payments and practices that govern the day-to-day interactions between traders and customs agents at border posts in low-income countries. Building on this literature, this paper draws on survey and qualitative evidence in an effort to explore which groups are most advantaged and disadvantaged by the…

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February 2018

Chapter 1: Taxing Multinational Business in Low-Income Countries

Michael C. Durst

The book explores a topic that has been highly controversial in recent years: the use by multinational companies of “base erosion and profit shifting” tax planning structures to reduce their tax liabilities in countries where they conduct business, including the world’s lower-income developing countries. In this instalment, which is Chapter 1, the author provides an…

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February 2018

Policy implementation under stress: Central-local government relations in property tax collection in Tanzania

Odd-Helge Fjeldstad, Merima Ali & Lucas Katera

Inter-organisational cooperation in revenue collection has received limited attention in the tax administration literature. Recent experiences from Tanzania offer a unique opportunity to examine opportunities and challenges facing such cooperation between central and local government agencies in a developing country context. The administration of property taxes (PT) in Tanzania has been oscillating between decentralised and…

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February 2018

Colonial Legacy, State‐building and the Salience of Ethnicity in Sub‐Saharan Africa

Merima Ali, Odd‐Helge Fjeldstad, Boqian Jiang & Abdulaziz B. Shifa

African colonial history suggests that British colonial rule may have undermined state centralisation due to legacies of ethnic segregation and stronger executive constraints. Using micro‐data from anglophone and francophone countries in sub‐Saharan Africa, we find that anglophone citizens are less likely to identify themselves in national terms (relative to ethnic terms). To address endogeneity concerns,…

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January 2018

Taxation, Property Rights and the Social Contract in Lagos

Tom Goodfellow & Olly Owen

Major taxation reforms over the past decade have been interpreted as facilitating the transformation of Lagos: once widely seen as a city in permanent crisis, it is now seen by some observers as a beacon of megacity development. Most academic attention has focused on personal income taxation, which comprises the lion’s share of government revenue…

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January 2018

How Do We Research Tax Morale at the Subnational Level?

Jalia Kangave, Giulia Mascagni & Mick Moore

One of the most effective ways of increasing voluntary tax compliance is by improving tax morale. Several studies have been undertaken to examine why some individuals pay taxes while others do not. While many of these studies have been conducted at the national level, there is an increasing body of research at the subnational level. Three…

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January 2018

Taxation, Property Rights and the Social Contract in Lagos

Tom Goodfellow & Olly Owen

Major taxation reforms over the past decade have been interpreted as facilitating the transformation of Lagos from of a city seen as in permanent ‘crisis’ to a beacon of ‘megacity development’. Most attention has focused on Personal Income Taxation (PIT). Less attention has been devoted to another innovation – the property tax or Land Use…

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How Do We Research Tax Morale at the Subnational Level?

Jalia Kangave, Giulia Mascagni & Mick Moore

One of the most effective ways of increasing voluntary tax compliance is by improving tax morale. Several studies have been undertaken to examine why some individuals pay taxes while others do not. While many of these studies have been conducted at the national level, there is an increasing body of research at the subnational level….

Read more
November 2017

Assisting Developing Countries in Taxation after the OECD’s BEPS Reports: A Suggested Approach for the Donor Community

Michael C. Durst

This paper explores how the international donor community might most productively offer technical assistance to developing countries in the area of taxation, in light of the OECD’s recently completed study of ‘base erosion and profit shifting’ (BEPS). The paper addresses both the political and the technical constraints facing developing country tax administrations. It recommends that…

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