• Filling the fiscal basket : quantifying tax revenues from customer loyalty programmes 

  Croucamp, Ilanri Francie; Craigen, Jade Shirley; Pidduck, Teresa Michelle; Swanepoel, Sumarie; Coetzee, Elizabeth Susanna Maria (NISC Pty (Ltd) and Informa Limited (trading as Taylor & Francis Group), 2024)

  The South African government is experiencing a significant shortfall in tax revenue, and recent research has identified customer loyalty programmes (CLPs) as a potential revenue stream. Despite the popularity of these ...
• Financing child rights in Malawi 

  Etter‑Phoya, Rachel; Manthalu, Chisomo; Kalizinje, Frank; Chigaru, Farai; Mazimbe, Bernadetta; Phiri, Ajib; Chimowa, Takondwa; Ligomeka, Waziona; Hall, Stephen; O’Hare, Bernadette (BMC, 2023-11-16)

  BACKGROUND : Nearly all countries have ratified the United Nations Convention on the Rights of the Child and, therefore, support children having access to their rights. However, only a small minority of children worldwide ...
• Transfer pricing adjustments : the different types, practical challenges and recommended approaches-a South African perspective 

  Oguttu, Annet Wanyana (Unisa Press, 2022-07)

  This article concerns the tax policy and practical challenges that arise from applying the various transfer pricing adjustments. The lack of clear international guidelines on how to address some issues regarding transfer ...
• The parallel rise of multinational enterprises and the historical development of international tax rules –introspection for the new rules to tax the digital economy 

  Oguttu, Annet Wanyana (International Bureau of Fiscal Documentation, 2022-10)

  This article traces the rise of multinational enterprises (MNEs) and the effectiveness of measures that countries have employed to ensure that MNEs pay taxes in the jurisdictions in which they transact. The article ...
• Preventing international tax competition and the race to the bottom : a critique of the OECD pillar two model rules for taxing the digital economy – a developing country perspective 

  Oguttu, Annet Wanyana (International Bureau of Fiscal Documentation, 2022-11)

  This article assesses the OECD Pillar Two Model Rules from a developing country perspective. The article will assist developing countries in deciding whether the Model Rules are suitable for their economies, and whether ...
• South Africa's exchange control regulations and 'loop structures' : the income tax implications on the removal of the restrictions with effect from 1 January 2021 

  Oguttu, Annet Wanyana (Juta Law, 2022)

  This article analyses the implications of the income tax provisions introduced to address the potential tax avoidance that could arise from the lifting of the exchange control restrictions on 'loop structures' which were ...
• Earnings mobility and the Great Recession 

  Mullins, Brett; Sjoquist, David L.; Wallace, Sally (Wiley, 2021-11)

  OBJECTIVE : The Great Recession of 2007-09 was a very significant economic event with substantial effects across the economy. An important but unexplored consequence of the Great Recession is its effect on income or earnings ...
• To register or not to register for value-added tax? How tax rate changes can influence the decisions of small businesses in South Africa 

  Schoeman, Anculien; Evans, Christopher Charles; Du Preez, Hanneke (Emerald, 2022-07)

  PURPOSE : Correct registration for the value-added tax (VAT) is a key aspect of tax compliance; it is vital in ensuring adequate tax revenue collection in all countries but particularly in developing countries such as South ...
• The case for a universal basic income in South Africa : a conceptual approach 

  Sadiq, Kerrie; Du Preez, Hanneke (NISC (Pty) Ltd and Informa UK Limited (trading as Taylor & Francis Group), 2021)

  This conceptual study investigates a model for addressing both poverty and income inequality, which is theoretically distinct from the traditional tax and transfer systems adopted by most jurisdictions. It does so against ...
• Tax reforms for Africa to achieve the UN sustainable development goals in the post-COVID-19 economic fallout 

  Oguttu, Annet Wanyana (Sweet and Maxwell, 2021)

  The COVID-19 global pandemic has posed an economic crisis that might derail the ability of many countries to achieve the UN sustainable development goals by the 2030 deadline. Although countries have come up with economic ...
• How do electoral and voice accountability affect corruption? Experimental evidence from Egypt 

  Mansour, Sarah; Wallace, Sally; Sadiraj, Vjollca; Hassan, Mazen (Elsevier, 2021-06)

  How far does democracy decrease corruption? And which specific aspects of democracy help generate such effects? Corruption is famously one of the strongest obstacles to social and economic development. Whereas there has ...
• Lessons from history predicting a possible tax revolt in South Africa 

  Du Preez, Hanneke; Molebalwa, Keamogetswe (Pretoria University Law Press, 2021)

  South Africa is experiencing harsh economic circumstances, which negatively affects the economic environment of its citizens. Literature shows that historical tax resistance or tax revolts were mostly sparked by citizens ...
• Implications of the COVID-19 pandemic for revenue generation in poor African countries 

  Fjeldstad, Odd-Helge; Therkildsen, Ole (Danish Institute for International Studies, 2020)

  In the aftermath of the COVID-19 pandemic the need in poor countries in Africa for more revenues is obvious and growing - also because aid agencies are quite stingy in helping them in this crisis. The pandemic’s negative ...
• Customers play an important role in shaping firms’ VAT compliance 

  Fjeldstad, Odd-Helge; Kagoma, Cecilia; Mdee, Ephraim; Sjursen, Ingrid Hoem Ingrid Hoem; Somville, Vincent (Mistra Center for Sustainable Markets, 2020)

  Value added tax (VAT) is one of the main modes of raising tax revenue worldwide but has significantly underperformed as a revenue collection tool in Africa. Non-compliance by taxpayers is a major challenge. This Misum ...
• Governing petroleum resources : prospects and challenges for Tanzania 

  Fjeldstad, Odd-Helge; Mmari, Donald; Dupuy, Kendra (Chr. Michelsen Institute and REPOA, 2019)

  Over the last decade, large deposits of natural gas have been discovered off the southern coast of Tanzania. This book analyzes the long-term process of how a country develops the institutions that govern resources, the ...
• The colonial legacy of corruption among local elites in Africa 

  Ali, Merima; Fjeldstad, Odd-Helge; Shifa, Abdulaziz (African Economic History Network, 2021-07-19)

  Corruption is considered one of the main contributors to Africa’s development challenges. Less is known about the determinants of corruption and its variation between countries. We find empirical evidence that British ...
• Long-term effects of the COVID-19 pandemic on domestic resource mobilisation in sub-Saharan Africa 

  Fjeldstad, Odd-Helge; Gopsill, Anna; Sjursen, Ingrid Hoem; Therkildsen, Ole (Chr. Michelsen Institute, 2021-08)

  Since late 2019, the COVID-19 pandemic has been spreading globally. The pandemic has affected all aspects of global society and has caused specific challenges for both the government and private sectors in most countries. ...
• VAT receipt lotteries : can they increase tax revenues in Sub-Saharan Africa? 

  Fjeldstad, Odd-Helge; Hellar, George; Mdee, Ephraim; Sjursen, Ingrid Hoem; Somville, Vincent (Chr. Michelsen Institute, 2021-09)

  Value Added Tax accounts for about a fourth of all tax revenues in Sub-Saharan Africa (SSA), but studies show that there is potential to collect substantially more revenues from the VAT in most countries in the region. ...
• Lobbying and the shaping of tax policies in Tanzania 

  Fjeldstad, Odd-Helge; Rakner, Lise (Chr. Michelsen Institute, 2021-11)

  This paper explores the role of interest groups in shaping tax policies in Tanzania. Tracing the various stages behind the VAT Act 2014 in Tanzania, weighing the various interests, lobbyists and political actors, the study ...
• Understanding the resource curse : a large-scale experiment on corruption in Tanzania 

  Cappelen, Alexander W.; Fjeldstad, Odd-Helge; Mmari, Donald; Sjursen, Ingrid Hoem; Tungodden, Bertil (Elsevier, 2021-03)

  Corruption is considered an important driver of the resource curse in developing countries. Based on a large-scale field experiment in Tanzania, this paper studies how the salience of future natural resource revenues shapes ...

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