Now showing items 1-7 of 7
Shaping the tax agenda: Public engagement, lobbying and tax reform in Tanzania
(CMI Brief vol. 14 no. 5, Report, 2015-07-01)
Tax reforms are no longer the exclusive domain of the International Monetary Fund, external experts, and the Ministry of Finance. Increasingly, interest groups across Africa shape the tax agenda. Business associations and ...
Taxation, Institutions and Participation: What is the best way to tax natural resources?
(Conference object, 2015-01-01)
When the terrain does not fit the map: Local government taxation in Africa
(Perspectives on politics, production and public administration in Africa. Essays in honour of Ole Therkildsen., Chapter, 2015-06-23)
Fiscal decentralisation – the devolution of revenue mobilisation and spending powers to lower levels of government – has become a main theme of governance over the past two decades. A sound revenue system for local governments ...
Building Tax Capacity in Developing Countries
The agenda for the Third International Conference on Financing for Development suggests there will be less focus on aid, and more on how developing countries can generate their own financial resources for development. ...
The Added Value of Value Added Tax: People are more willing to pay tax
(CMI Brief vol. 14 no. 2, Report, 2015-04-21)
Raising domestic tax revenues is a priority for most sub-Saharan African countries. But the tax bases in most African countries are undermined by widespread tax avoidance and evasion. A new study from CMI supports the claim ...
Non-resource taxation in a resource rich setting: A broader tax base will enhance tax compliance in Tanzania
(CMI Brief vol. 14 no. 8, Report, 2015-12-01)
Huge reservoirs of natural gas have been discovered offshore the southern coast of Tanzania. The country might become a large producer of gas, and a potential exporter of liquefied natural gas (LNG) during the next decades. ...
Colonial legacy, state-building and the salience of ethnicity in Sub-Saharan Africa
(CMI Working Paper WP 2015:16, Working paper, 2015-01-01)
Ethnicity has received increased attention in studies of Africa's economic and institutional development. We present evidence on the long-term effects of Britain's "divide-and-rule" colonial strategy that deliberately ...