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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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Title of the Reform: Property Taxation Bruhat Bengaluru Mahanagara Palike

Title of the Reform: Property Taxation Bruhat Bengaluru Mahanagara Palike

  Title of the Reform: Property Taxation Bruhat Bengaluru Mahanagara Palike 
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Improving the Performance of the Property Tax in Latin America 

Improving the Performance of the Property Tax in Latin America 

  Policy Focus Report Series The policy focus report series is published by the Lincoln Institute of Land Policy to address timely public policy issues relating to land use, land markets,…
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