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Angola Brief: Poor Revenue Forecasting A Major Challenge for Sound Fiscal Policy in Angola
  • Sunday, 13 September 2015
  • Odd-Helge Fjeldstad, Søren Kirk Jensen, Francisco Miguel Paulo

Angola Brief: Poor Revenue Forecasting A Major Challenge for Sound Fiscal Policy in Angola

  Summary Fiscal policy is the use of government revenue collection (taxation) and expenditure (spending) to monitor and influencethe nation’s economy.  A major challenge facing fiscalpolicy and…
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The Rise of the Swiss Tax Haven in the Interwar Period: An International Comparison

The Rise of the Swiss Tax Haven in the Interwar Period: An International Comparison

  We know in general why they exist. But why did specific countries or jurisdictions develop as particular types of tax havens at particular moments in time? An excellent new paper* by Christophe…
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The Added Value of Value Added Tax: People are more willing to pay tax
  • Sunday, 13 September 2015
  • Taxpayer education; Africa; VAT; tax exemptions; tax compliance; revenue

The Added Value of Value Added Tax: People are more willing to pay tax

  Summary Raising domestic tax revenues is a priority for most sub-Saharan African countries. But the tax bases in most African countries are undermined by widespread tax avoidance and evasion. A…
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Fiscal Decentralisation in Developing Countries: Lessons for Bangladesh

Fiscal Decentralisation in Developing Countries: Lessons for Bangladesh

  CMI Brief April 2014 Volume 13 No.2: Summary There is an ongoing debate in Bangladesh in civil society and among policymakers, whether the country should move from a highly centralised unitary…
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The non-oil tax reform in Angola, On track or losing momentum?
  • Sunday, 13 September 2015
  • Odd-Helge Fjeldstad, Søren Kirk Jensen & Francisco Miguel Paulo

The non-oil tax reform in Angola, On track or losing momentum?

  Summary Since 2010, Angola has been implementing a tax reform aiming to increase non-oil tax revenues. This brief addresses main achievements of the reform since mid-2012 on administrative and…
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Reforming the personal income tax system in Angola: An alternative proposal
  • Sunday, 13 September 2015
  • Odd-Helge Fjeldstad, Søren Kirk Jensen & Francisco Miguel Paulo

Reforming the personal income tax system in Angola: An alternative proposal

  Summary Reforming the personal income tax legislation in Angola has been under preparation since 2011. There are many challenges related to creating an effective and fair tax system in a highly…
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Local government taxation in Sub-Saharan Africa: A review and an agenda for research
  • Sunday, 13 September 2015
  • Odd-Helge Fjeldstad, Gérard Chambas, Jean-Francois Brun

Local government taxation in Sub-Saharan Africa: A review and an agenda for research

  Local government taxation in Sub-Saharan Africa: A review and an agenda for research Odd-Helge Fjeldstad, Gérard Chambas, Jean-Francois Brun (2014) Bergen: Chr. Michelsen Institute (CMI…
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Annotated Bibliography on Property Tax in Latin America

Annotated Bibliography on Property Tax in Latin America

  Abstract This study presents the major works related to the design, development, administration and reform of property tax in Latin America. It summarizes and compares the property tax…
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The Political Economy of Tax Reform in Latin America: A Critical Review

The Political Economy of Tax Reform in Latin America: A Critical Review

  The Terms of The DebaTe Efforts to reform tax systems in Latin America may be assessed from many different perspectives. Studies that are restricted to technical, apolitical aspects of…
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Property Tax Reform in Developing Countries

Property Tax Reform in Developing Countries

  Presentation to Fourth IMF-Japan High-Level Tax Conference for Asian Countries Tokyo, April 3, 2013 Enid Slack Institute on Municipal Finance and Governance University of Toronto 
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