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