Browsing Taxation by Subject "Tanzania"

Browsing Taxation by Subject "Tanzania"

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  • 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 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, ...
  • 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 ...
  • Does an economics education produce technocratic paternalists? Experimental evidence from Tanzania 
    Kolstad, Ivar; Wiig, Arne; Fjeldstad, Odd-Helge (Routledge, 2020)
    When confronted with information that ordinary citizens do not care that strongly about efficiency, do economists change their views of optimal public policy? In a randomised experiment on tax preferences conducted among ...
  • 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 ...
  • 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 ...
  • Policy implementation under stress : central-local government relations in property tax administration in Tanzania 
    Fjeldstad, Odd-Helge; Ali, Merima; Katera, Lucas (Emerald, 2019-08)
    PURPOSE : Inter-organisational cooperation in revenue collection has received limited attention in the tax administration literature. Recent experiences from Tanzania offer a unique opportunity to examine opportunities and ...
  • 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 ...