Browsing Research Articles (Taxation) by Type "Working Paper"

Browsing Research Articles (Taxation) by Type "Working Paper"

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  • 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 ...
  • 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 ...
  • Pre-colonial centralization and tax compliance norms in contemporary Uganda 
    Ali, Merima; Fjeldstad, Odd-Helge (United Nations University World Institute for Development Economics Research, 2021-12)
    The paper examines the legacy of pre-colonial centralization on tax compliance norms of citizens in contemporary Uganda. By combining geo-referenced anthropological data on pre-colonial ethnic homelands with survey data ...