• 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 ...
• 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 ...
• Citizens’ preferences for taxation of internationally mobile corporations : evidence from Tanzania 

  Kolstad, Ivar; Wiig, Arne; Fjeldstad, Odd-Helge (Wiley, 2021-05)

  The legitimacy of the tax system is likely to be compromised in the absence of public support. This article presents evidence from a discrete choice experiment designed to elicit the tax preferences of ordinary citizens ...
• The taxation of life insurers in South Africa 

  Botha, S. (Stefan) (University of Pretoria, 2005)

  English: The objective of this study was to compare the taxation of life insurers with the taxation of other corporate taxpayers in South Africa. in order to test the validity of a perception that may exist surrounding ...
• Challenges of applying the comparability analysis in curtailing transfer pricing: evaluating the suitability of some alternative approaches in Africa 

  Oguttu, Annet Wanyana (Kluwer Law International, 2020)

  This article asserts that transfer pricing is perhaps the greatest profit shifting problem facing the international tax system. Thus, countries have historically been keen on preventing transfer pricing and on finding ...
• The Sasol Oil case - would the present South African GAAR stand up to the rigours of the court? 

  Pidduck, Teresa Michelle (NISC Pty (Ltd) and Informa Limited (trading as Taylor & Francis Group), 2020)

  South Africa finds itself vulnerable to exploitation by the measures taken by multinational enterprises (MNEs) who seek to enter into tax avoidance schemes that artificially shift profits to low- or no-tax jurisdictions. ...
• To tax or not to tax? Questioning customer loyalty programmes 

  Swanepoel, Sumarie; Pidduck, Teresa Michelle (Juta Law Journals, 2020-10)

  South Africa, like many other countries, needs additional sources of tax revenues. Recent debate indicates that one potential source of revenue is the taxation of customer loyalty rewards in the hands of customers. The ...
• VAT lottery incentives : an opportunity for South Africa? 

  Burger, Manda; Schoeman, Anculien (NISC Pty (Ltd) and Informa Limited (trading as Taylor & Francis Group), 2020)

  Some countries have introduced receipt-based tax lotteries (value-added tax (VAT) lotteries) in recent years in an effort to improve tax compliance. This acknowledges that the traditional method of tax compliance enforcement ...
• The impact of full franking credit refundability on corporate tax avoidance 

  Brown, Rodney; Lim, Youngdeok; Evans, Chris (University of New South Wales, 2020)

  The debate about the efficacy of Australia's full dividend imputation system and especially the potential abolition of the full refundability of franking credits has intensified in recent times. This article contributes ...
• Curtailing aggressive tax planning : the case for introducing mandatory disclosure rules in Australia (Part 2) - cues from the United Kingdom and South Africa 

  Kayis-Kumar, Ann.; Oguttu, Annet Wanyana; Kayis-Kumar, Ann (University of New South Wales, 2020)

  Increased opportunities for aggressive tax planning (ATP) schemes by multinationals has heightened pressure on governments and policy-makers to curtail these activities. However, the design of most anti-avoidance rules ...
• Economic growth by means of fiscal decentralization : an empirical study for federal developing countries 

  Hanif, Imran; Wallace, Sally; Gago-de-Santos, Pilar (SAGE Publications, 2020-10)

  The impact of fiscal federalism on economic performance has largely been studied in the developed world since the seminal work of Oates. In this article, we focus on a particular set of developing countries considered to ...

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