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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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Impacts of 2011 Tax Reform on Tax Revenues and Redistribution in Sri Lanka
  • Sunday, 13 September 2015
  • Nisha Arunatilake, Prianka Jayawardena & Anushka Wijesinha

Impacts of 2011 Tax Reform on Tax Revenues and Redistribution in Sri Lanka

  PEP Policy Brief No.101: Summary The need to reduce budget deficits by increasing government revenues has been a challenge faced by the Sri Lankan government for some time. The 2011 tax reforms…
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Capital, Coercion, and Postcommunist States

Capital, Coercion, and Postcommunist States

  It is rare to find scholars who can write with real understanding about the interactions between taxation and the ways in which countries are governed. Gerald Easter is one such person. He has…
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The Impact of Taxes and Social Spending on Inequality and Poverty in Argentina, Bolivia, Brazil, Mexico, and Peru: A Synthesis of Results

The Impact of Taxes and Social Spending on Inequality and Poverty in Argentina, Bolivia, Brazil, Mexico, and Peru: A Synthesis of Results

  Latin America has the highest degree of inequality (Ferreira and Ravallion, 2008). Poverty rates – although not the highest by far – are too high for its level of development (IDB, 2011, p.…
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The Changing Politics of Tax Policy Reform in Developing Countries

The Changing Politics of Tax Policy Reform in Developing Countries

  This is the second issue of the Special Series on GPSM, "The Changing Politics of Tax Policy Reform in Developing Countries" by Mick Moore is now available online. Click HERE to access it directly…
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