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Les avantages de l’impot foncier pour l'Afrique

Les avantages de l’impot foncier pour l'Afrique

Sur le plan du développement, on néglige souvent les effets bénéfiques de l’imposition même pour des sommes modiques. Pour financer leurs budgets, les gouvernements en Afrique s’appuient depuis…
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Community-based and customary taxation in south-central Somalia: Possibilities for hybrid governance and DIALOGUE programming

Community-based and customary taxation in south-central Somalia: Possibilities for hybrid governance and DIALOGUE programming

Executive Summary: This report presents the findings of a feasibility study commissioned by the Danish Refugee Council (DRC), exploring customary taxation, accountability and governance across…
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Property taxation and economic development: Lessons from Rwanda and Ethiopia – new Global Political Economy Brief from SPERI

Property taxation and economic development: Lessons from Rwanda and Ethiopia – new Global Political Economy Brief from SPERI

Sheffield Political Economy Research Institute (SPERI) publishes a new Global Political Economy Brief that presents new research findings by SPERI Associate Fellow Dr Tom Goodfellow on property…
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Information Sources of Tax Administrations in Latin America. Experiences of Argentina, Brazil, Chile, Mexico and Peru (in Spanish only)

Information Sources of Tax Administrations in Latin America. Experiences of Argentina, Brazil, Chile, Mexico and Peru (in Spanish only)

As a result of the Cooperation Program between the Inter-American Center of Tax Administrations (CIAT) and the GIZ of the Federal Republic of Germany, with the support of the tax administrations from…
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African Tax Outlook REPORT HIGHLIGHTS

African Tax Outlook REPORT HIGHLIGHTS

This ATO Highlight Report is a companion to the African Tax Outlook (ATO), ATAF's flagship taxation publication. It considers at a glance some of the salient points and questions raised in the  first…
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The African Tax Outlook

The African Tax Outlook

The African Tax Outlook (ATO) flagship taxation publication provides valuable, practical and relevant descriptive and analytical work on tax issues to improve tax administrations and inform tax…
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Revenue mobilization at sub-national levels in Sudan

Revenue mobilization at sub-national levels in Sudan

Sudan Report, Bergen: Chr. Michelsen Institute (Sudan Report  no. SR 2016:1 ) 60 p. Summary: Sudan has undertaken decentralization reforms since the early 1990s, in a federal government system with…
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The rise and fall of the mining royalty regime in Zambia
  • Tuesday, 02 February 2016
  • Odd-Helge Fjeldstad, Caleb Fundanga, Lise Rakner

The rise and fall of the mining royalty regime in Zambia

CMI Brief. Feb 2016, Vol. 15 No. 2 Summary Zambia has a long history of disputed changes of the mining tax regime with damaging effects on the working relations between the Government and…
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Non-resource taxation in a resource rich setting: A broader tax base will enhance tax compliance in Tanzania
  • Tuesday, 19 January 2016
  • Odd-Helge Fjeldstad, Cornel Jahari, Donald Mmari, Ingrid Hoem Sjursen

Non-resource taxation in a resource rich setting: A broader tax base will enhance tax compliance in Tanzania

Chr. Michelsen Institute (CMI Brief vol. 14 no. 8) 4 p. Huge reservoirs of natural gas have been discovered offshore the southern coast of Tanzania. The country might become a large producer of gas,…
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Colonial legacy, state-building and the salience of ethnicity in Sub-Saharan Africa
  • Friday, 08 January 2016
  • Merima Ali, Odd-Helge Fjeldstad, Boqian Jiang, Abdulaziz B. Shifaz

Colonial legacy, state-building and the salience of ethnicity in Sub-Saharan Africa

Abstract Ethnicity has received increased attention in studies of Africa’s economic and institutional development. We present evidence on the long-term effects of Britain’s “divide-and-rule”…
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