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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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Taxation and State Building: Towards a Governance Focused Tax Reform Agenda

Taxation and State Building: Towards a Governance Focused Tax Reform Agenda

  Taxation is fundamental to sustainable development, as it supports the basic functions of an effective state and sets the context for economic growth. More often overlooked is the role of taxation…
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Building Taxpayer Culture in Mozambique, Tanzania and Zambia

Building Taxpayer Culture in Mozambique, Tanzania and Zambia

  Executive summary This study is motivated by the desire of the Governments of Mozambique, Tanzania and Zambia, and in particular the revenue authorities in the three countries to build taxpayer…
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Tax Administrations Working Together

Tax Administrations Working Together

  Summary The Revenue Authorities of Mozambique, Tanzania and Zambia have initiated a partnership for capacity building with the Norwegian Tax Administration (NTA). The overarching objective of the…
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Local government revenue mobilisation in Anglophone Africa

Local government revenue mobilisation in Anglophone Africa

  Summary This paper examines opportunities and constraints facing local revenue mobilisation in Anglophone Africa, with an emphasis on urban settings.  Specific revenue instruments and their…
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Peoples’ views of taxation in Africa: a review of research of determinants of tax compliance
  • Sunday, 13 September 2015
  • Odd-Helge Fjeldstad, Collette Schulz-Herzenberg, Ingrid Hoem Sjursen

Peoples’ views of taxation in Africa: a review of research of determinants of tax compliance

  What are the key determinants of taxpayer compliance? And which features of citizen-state relations govern attitudes and behaviour regarding taxation? This paper examines the analytical…
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