Browsing Taxation by Author "Sjursen, Ingrid Hoem"

Browsing Taxation by Author "Sjursen, Ingrid Hoem"

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  • The customer is king : evidence on VAT compliance in Tanzania 
    Fjeldstad, Odd-Helge; Kagoma, Cecilia; Mdee, Ephraim; Sjursen, Ingrid Hoem; Somville, Vincent (Elsevier, 2020-04)
    Like governments in many other African countries, the Government of Tanzania has been striving to improve the effectiveness of its value added tax (VAT) regime by reducing tax evasion through a combination of measures, ...
  • 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. ...
  • 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 ...
  • 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. ...