Browsing Research Articles (Taxation) by UP Author "Fjeldstad, Odd-Helge"

Browsing Research Articles (Taxation) by UP Author "Fjeldstad, Odd-Helge"

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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 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 ...
  • Colonial legacy, state-building and the salience of ethnicity in Sub-Saharan Africa 
    Ali, Merima; Fjeldstad, Odd-Helge; Jiang, Boqian; Shifa, Abdulaziz B. (Wiley, 2019)
    African colonial history suggests that British colonial rule may have undermined state centralisation due to legacies of ethnic segregation and stronger executive constraints. Using micro-data from anglophone and francophone ...
  • 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 ...
  • 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 ...
  • 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. ...
  • The non-oil tax reform in Angola : escaping from petroleum dependency? 
    Fjeldstad, Odd-Helge; Orre, Aslak; Paulo, Francisco (Elsevier, 2020-11)
    Angola experienced an extraordinary oil boom between 2004 and 2014. During this period, oil revenue accounted for 80% of all government revenue. In 2011, the Government of Angola started implementing a non-oil tax reform. ...
  • 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 ...
  • 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 ...
  • 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. ...