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Odd Helge Fjeldstad

Personal Details

First Name:Odd
Middle Name:Helge
Last Name:Fjeldstad
Suffix:
RePEc Short-ID:pfj1
http://www.cmi.no/staff/?odd-fjeldstad
Chr. Michelsen Institute (CMI), P.O.Box 6033 BD, N-5892 Bergen, Norway www.cmi.no
+4747938000

Affiliation

(85%) Chr. Michelsen Institute

Bergen, Norway
http://www.cmi.no/

: +47 55 57 40 00
+47 55 57 41 66
P.O. Box 6033, N-5020 Bergen
RePEc:edi:cmiiino (more details at EDIRC)

(15%) African Tax Institute
Department of Economics
Faculty of Economic and Management Sciences
University of Pretoria

Pretoria, South Africa
http://www.ati.up.ac.za/

: (+2712) 420 2413
(+2712) 362-5207
(+2712) 420 2413
RePEc:edi:atiupza (more details at EDIRC)

Research output

as
Jump to: Working papers Articles Books

Working papers

  1. Fjeldstad, Odd-Helge, 2016. "What Have We Learned About Tax Compliance in Africa?," Working Papers 12784, Institute of Development Studies, International Centre for Tax and Development.
  2. Yesegat, Wollela Abehodie & Fjeldstad, Odd-Helge, 2016. "Business people’s views of paying taxes in Ethiopia," Working Papers 11203, Institute of Development Studies, International Centre for Tax and Development.
  3. Merima Ali & Odd-Helge Fjeldstad & Boqian Jiang & Abdulaziz B. Shifaz, 2015. "Colonial legacy, state-building and the salience of ethnicity in Sub-Saharan Africa," CMI Working Papers 16, CMI (Chr. Michelsen Institute), Bergen, Norway.
  4. Fjeldstad, Odd-Helge, 2013. "Taxation and Development : a Review of Donor Support to Strengthen Tax Systems in Developing Countries," WIDER Working Paper Series 010, World Institute for Development Economic Research (UNU-WIDER).
  5. Odd-Helge Fjeldstad & Collette Schulz-Herzenberg & Ingrid Hoem Sjursen, 2012. "Peoples' views of taxation in Africa: A review of research on determinants of tax compliance," CMI Working Papers 7, CMI (Chr. Michelsen Institute), Bergen, Norway.
  6. Odd-Helge Fjeldstad & Kari Heggstad, 2012. "Local government revenue mobilisation in Anglophone Africa," CMI Working Papers 6, CMI (Chr. Michelsen Institute), Bergen, Norway.
  7. Odd-Helge Fjeldstad, 2009. "The pursuit of integrity in customs: Experiences from sub-Saharan Africa," CMI Working Papers 8, CMI (Chr. Michelsen Institute), Bergen, Norway.
  8. Jens Chr. Andvig & Odd-Helge Fjeldstad, 2008. "Crime, Poverty and Police Corruption in Developing Countries," CMI Working Papers 7, CMI (Chr. Michelsen Institute), Bergen, Norway.
  9. Odd-Helge Fjeldstad & Mick Moore, 2008. "Revenue Authorities and State Capacity in Anglophone Africa," CMI Working Papers 1, CMI (Chr. Michelsen Institute), Bergen, Norway.
  10. Odd-Helge Fjeldstad & Mick Moore, 2007. "Taxation and State Building: Poor Countries in a Globalised World," CMI Working Papers 11, CMI (Chr. Michelsen Institute), Bergen, Norway.
  11. Odd-Helge Fjeldstad & Ivar Kolstad & Knut Nygaard, 2006. "Bribes, taxes and regulations: Business constraints for micro enterprises in Tanzania," CMI Working Papers WP 2006: 2, CMI (Chr. Michelsen Institute), Bergen, Norway.
  12. Odd-Helge Fjeldstad, 2006. "Local Revenue Mobilization in Urban Setttings in Africa," CMI Working Papers 15, CMI (Chr. Michelsen Institute), Bergen, Norway.
  13. Odd-Helge Fjeldstad, 2005. "Corruption in Tax Administration: Lessons from Institutional Reforms in Uganda," CMI Working Papers WP 2005: 10, CMI (Chr. Michelsen Institute), Bergen, Norway.
  14. Odd-Helge Fjeldstad, 2004. "To pay or not to pay? Citizens' views on taxation in local authorities in Tanzania," CMI Working Papers WP 2004: 8, CMI (Chr. Michelsen Institute), Bergen, Norway.
  15. Odd-Helge Fjeldstad & Florida Henjewele & Geoffrey Mwambe & Erasto Ngalewa & Knut Nygaard, 2004. "Local government finances and financial management in Tanzania," CMI Working Papers WP 2004: 7, CMI (Chr. Michelsen Institute), Bergen, Norway.
  16. Odd-Helge Fjeldstad, 2003. "What has trust got to do with it? Non-payment of service charges in local authorities in South Africa," CMI Working Papers WP 2003:12, CMI (Chr. Michelsen Institute), Bergen, Norway.
  17. Odd-Helge Fjeldstad, 2002. "Fighting fiscal corruption: The case of the Tanzania Revenue Authority," CMI Working Papers WP 2002:3, CMI (Chr. Michelsen Institute), Bergen, Norway.
  18. Odd-Helge Fjeldstad, 2002. "The fight against corruption and the role of parliamentarians," CMI Working Papers WP 2002:6, CMI (Chr. Michelsen Institute), Bergen, Norway.
  19. Fjeldstad, O.H., 2001. "Intergorvernmental Fuscal Relations in Developing Countries. A Review of Issues," Papers 2001:11, Universitat Zurich - Wirtschaftswissenschaftliches Institut.
  20. Fjeldstad, O.H., 2001. "Fiscal Decentralisation in Tanzania: For Better of for Worse?," Papers 2001:10, Universitat Zurich - Wirtschaftswissenschaftliches Institut.
  21. Odd-Helge Fjeldstad & Bertil Tungodden, 2001. "Fiscal corruption: A vice or a virtue?," CMI Working Papers WP 2001:13, CMI (Chr. Michelsen Institute), Bergen, Norway.
  22. Odd-Helge Fjeldstad, 2000. "Taxation, coercion and donors. Local government tax enforcement in Tanzania," CMI Working Papers 7, CMI (Chr. Michelsen Institute), Bergen, Norway.
  23. Fjeldstad, O. & Therkildsen, O. & Rakner, L. & Semboja, J., 2000. "Taxation, Aid and democracy. An Agenda for Research in African Countries," Papers 2000:4, Universitat Zurich - Wirtschaftswissenschaftliches Institut.
  24. Odd-Helge Fjeldstad, 1998. "Why people pay taxes. The case of development levy in Tanzania," CMI Working Papers WP 1998:5, CMI (Chr. Michelsen Institute), Bergen, Norway.

Articles

  1. Ali, Merima & Fjeldstad, Odd-Helge & Sjursen, Ingrid Hoem, 2014. "To Pay or Not to Pay? Citizens’ Attitudes Toward Taxation in Kenya, Tanzania, Uganda, and South Africa," World Development, Elsevier, vol. 64(C), pages 828-842.
  2. Rachel M. Gisselquist & Danielle Resnick & Odd‐Helge Fjeldstad, 2014. "Tax And Development: Donor Support To Strengthen Tax Systems In Developing Countries," Public Administration & Development, Blackwell Publishing, vol. 34(3), pages 182-193, August.
  3. Fjeldstad, Odd-Helge & Tungodden, Bertil, 2003. "Fiscal Corruption: A Vice or a Virtue?," World Development, Elsevier, vol. 31(8), pages 1459-1467, August.
  4. Fjeldstad, Odd-Helge & Tungodden, Bertil, 2003. ""Fiscal Corruption: A Vice or a Virtue"--A Reply," World Development, Elsevier, vol. 31(8), pages 1473-1475, August.
  5. Fjeldstad, Odd-helge & Semboja, Joseph, 2001. "Why People Pay Taxes: The Case of the Development Levy in Tanzania," World Development, Elsevier, vol. 29(12), pages 2059-2074, December.

Books

  1. Brautigam,Deborah & Fjeldstad,Odd-Helge & Moore,Mick (ed.), 2008. "Taxation and State-Building in Developing Countries," Cambridge Books, Cambridge University Press, number 9780521716192, May.
  2. Brautigam,Deborah & Fjeldstad,Odd-Helge & Moore,Mick (ed.), 2008. "Taxation and State-Building in Developing Countries," Cambridge Books, Cambridge University Press, number 9780521888158, May.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. Yesegat, Wollela Abehodie & Fjeldstad, Odd-Helge, 2016. "Business people’s views of paying taxes in Ethiopia," Working Papers 11203, Institute of Development Studies, International Centre for Tax and Development.

    Cited by:

    1. Gobena, Lemessa Bayissa & Van Dijke, Marius, 2017. "Fear and caring: Procedural justice, trust, and collective identification as antecedents of voluntary tax compliance," Journal of Economic Psychology, Elsevier, vol. 62(C), pages 1-16.

  2. Fjeldstad, Odd-Helge, 2013. "Taxation and Development : a Review of Donor Support to Strengthen Tax Systems in Developing Countries," WIDER Working Paper Series 010, World Institute for Development Economic Research (UNU-WIDER).

    Cited by:

    1. Jorge Martinez-Vazquez & Richard M. Bird, 2014. "Sustainable development requires a good tax system," Chapters,in: Taxation and Development: The Weakest Link?, chapter 1, pages 1-24 Edward Elgar Publishing.
    2. NANTOB, N'Yilimon, 2014. "Taxes and Economic Growth in Developing Countries : A Dynamic Panel Approach," MPRA Paper 61346, University Library of Munich, Germany, revised 05 Feb 2015.
    3. Carter Patrick, 2013. "Does Foreign Aid Displace Domestic Taxation?," Journal of Globalization and Development, De Gruyter, vol. 4(1), pages 1-47, August.
    4. Mascagni, Giulia & Moore, Mick & McCluskey, Rhiannon, 2014. "Tax Revenue Mobilistation In Developing Countries: Issues and Challenges," Working Papers 3948, Institute of Development Studies, International Centre for Tax and Development.

  3. Odd-Helge Fjeldstad & Collette Schulz-Herzenberg & Ingrid Hoem Sjursen, 2012. "Peoples' views of taxation in Africa: A review of research on determinants of tax compliance," CMI Working Papers 7, CMI (Chr. Michelsen Institute), Bergen, Norway.

    Cited by:

    1. Ali, Merima & Fjeldstad, Odd-Helge & Sjursen, Ingrid Hoem, 2014. "To Pay or Not to Pay? Citizens’ Attitudes Toward Taxation in Kenya, Tanzania, Uganda, and South Africa," World Development, Elsevier, vol. 64(C), pages 828-842.
    2. Mascagni, Giulia, 2016. "From the Lab to the Field: a Review of Tax Experiments," Working Papers 8967, Institute of Development Studies, International Centre for Tax and Development.
    3. Jahnke, Bjoern, 2015. "How does petty corruption affect tax morale in sub-Saharan Africa? An empirical analysis," Hannover Economic Papers (HEP) dp-564, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
    4. Fjeldstad, Odd-Helge, 2013. "Taxation and Development : a Review of Donor Support to Strengthen Tax Systems in Developing Countries," WIDER Working Paper Series 010, World Institute for Development Economic Research (UNU-WIDER).

  4. Odd-Helge Fjeldstad & Kari Heggstad, 2012. "Local government revenue mobilisation in Anglophone Africa," CMI Working Papers 6, CMI (Chr. Michelsen Institute), Bergen, Norway.

    Cited by:

    1. Moore, Mick, 2014. "Revenue Reform and Statebuilding in Anglophone Africa," World Development, Elsevier, vol. 60(C), pages 99-112.
    2. Nyange, David & Tschirley, David & Nassoro, Hussein & Gaspar, Abeid, 2014. "Agricultural Produce Cess In Tanzania: Policy Options For Fiscal Reforms," Miscellaneous Publications 198744, Michigan State University, Department of Agricultural, Food, and Resource Economics.
    3. Paul Collier & Anthony J. Venables, 2017. "Urbanization in developing economies: the assessment," Oxford Review of Economic Policy, Oxford University Press, vol. 33(3), pages 355-372.
    4. Takaaki Masaki, 2016. "The impact of intergovernmental transfers on local revenue generation in Africa Evidence from Tanzania," WIDER Working Paper Series 113, World Institute for Development Economic Research (UNU-WIDER).
    5. Fjeldstad, Odd-Helge, 2013. "Taxation and Development : a Review of Donor Support to Strengthen Tax Systems in Developing Countries," WIDER Working Paper Series 010, World Institute for Development Economic Research (UNU-WIDER).

  5. Odd-Helge Fjeldstad, 2009. "The pursuit of integrity in customs: Experiences from sub-Saharan Africa," CMI Working Papers 8, CMI (Chr. Michelsen Institute), Bergen, Norway.

    Cited by:

    1. Fjeldstad, Odd-Helge, 2013. "Taxation and Development : a Review of Donor Support to Strengthen Tax Systems in Developing Countries," WIDER Working Paper Series 010, World Institute for Development Economic Research (UNU-WIDER).

  6. Jens Chr. Andvig & Odd-Helge Fjeldstad, 2008. "Crime, Poverty and Police Corruption in Developing Countries," CMI Working Papers 7, CMI (Chr. Michelsen Institute), Bergen, Norway.

    Cited by:

    1. Cracau, Daniel & Franz, Benjamin, 2013. "Bonus payments as an anti-corruption instrument: A theoretical approach," Economics Letters, Elsevier, vol. 120(1), pages 1-4.

  7. Odd-Helge Fjeldstad & Mick Moore, 2007. "Taxation and State Building: Poor Countries in a Globalised World," CMI Working Papers 11, CMI (Chr. Michelsen Institute), Bergen, Norway.

    Cited by:

    1. Pedro L. Rodríguez, José R. Morales, Fancisco J. Monaldi, 2012. "Direct Distribution of Oil Revenues in Venezuela: A Viable Alternative?," Working Papers 306, Center for Global Development.
    2. John Adu Kwame & Eric Tutu Tchao & Kwasi Poku, 2013. "Integration of Tax Administration to Curb Import and Domestic Tax Evasions in Ghana," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 3(11), pages 87-100, November.

  8. Odd-Helge Fjeldstad & Ivar Kolstad & Knut Nygaard, 2006. "Bribes, taxes and regulations: Business constraints for micro enterprises in Tanzania," CMI Working Papers WP 2006: 2, CMI (Chr. Michelsen Institute), Bergen, Norway.

    Cited by:

    1. Fara Azmat & Ramanie Samaratunge, 2009. "Responsible Entrepreneurship in Developing Countries: Understanding the Realities and Complexities," Journal of Business Ethics, Springer, vol. 90(3), pages 437-452, December.
    2. Espen Villanger, 2006. "Is bonded labor voluntary? A framework against forced work," CMI Working Papers WP 2006: 7, CMI (Chr. Michelsen Institute), Bergen, Norway.

  9. Odd-Helge Fjeldstad, 2006. "Local Revenue Mobilization in Urban Setttings in Africa," CMI Working Papers 15, CMI (Chr. Michelsen Institute), Bergen, Norway.

    Cited by:

    1. Paul Smoke, 2014. "Why theory and practice are different: The gap between principles and reality in subnational revenue systems," Chapters,in: Taxation and Development: The Weakest Link?, chapter 9, pages 287-325 Edward Elgar Publishing.

  10. Odd-Helge Fjeldstad, 2005. "Corruption in Tax Administration: Lessons from Institutional Reforms in Uganda," CMI Working Papers WP 2005: 10, CMI (Chr. Michelsen Institute), Bergen, Norway.

    Cited by:

    1. Leonardo Romeo & Paul Smoke, 2014. "The Political Economy of Local Infrastructure Planning," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1417, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    2. Andrews, Matt & Bategeka, Lawrence, 2013. "Overcoming the Limits of Institutional Reform in Uganda," WIDER Working Paper Series 111, World Institute for Development Economic Research (UNU-WIDER).
    3. Tina Søreide, 2006. "Is it wrong to rank? A critical assessment of corruption indices," CMI Working Papers WP 2006: 1, CMI (Chr. Michelsen Institute), Bergen, Norway.
    4. Richard M. Bird, 2008. "The BBLR Approach to tax Reform in Emerging Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0804, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    5. Kent Eaton & Kai Kaiser & Paul J. Smoke, 2011. "The Political Economy of Decentralization Reforms : Implications for Aid Effectiveness," World Bank Publications, The World Bank, number 2336.
    6. Seim, Line Tndel & Sreide, Tina, 2009. "Bureaucratic complexity and impacts of corruption in utilities," Utilities Policy, Elsevier, vol. 17(2), pages 176-184, June.
    7. Odd-Helge Fjeldstad & Ivar Kolstad & Knut Nygaard, 2006. "Bribes, taxes and regulations: Business constraints for micro enterprises in Tanzania," CMI Working Papers WP 2006: 2, CMI (Chr. Michelsen Institute), Bergen, Norway.
    8. Espen Villanger, 2006. "Is bonded labor voluntary? A framework against forced work," CMI Working Papers WP 2006: 7, CMI (Chr. Michelsen Institute), Bergen, Norway.
    9. Tahseen Ajaz & Eatzaz Ahmad, 2010. "The Effect of Corruption and Governance on Tax Revenues," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 49(4), pages 405-417.
    10. Matt Andrews & Lawrence Bategeka, 2013. "Overcoming the limits of institutional reform in Uganda," Brooks World Poverty Institute Working Paper Series esid-027-13, BWPI, The University of Manchester.
    11. Matt Andrews & Lawrence Bategeka, 2013. "Overcoming the Limits of Institutional Reform in Uganda," CID Working Papers 269, Center for International Development at Harvard University.

  11. Odd-Helge Fjeldstad, 2004. "To pay or not to pay? Citizens' views on taxation in local authorities in Tanzania," CMI Working Papers WP 2004: 8, CMI (Chr. Michelsen Institute), Bergen, Norway.

    Cited by:

    1. World Bank, 2005. "Local Government Taxation Reform in Tanzania : A Poverty and Social Impact Analysis (PSIA), Report on Economic and Sector Work," World Bank Other Operational Studies 8816, The World Bank.
    2. Alex Reuben Kira, 2017. "An Evaluation of Governments’ Initiatives in Enhancing Small Taxpayers’ Voluntary Tax Compliance in Developing Countries," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(1), pages 253-267, January.

  12. Odd-Helge Fjeldstad & Florida Henjewele & Geoffrey Mwambe & Erasto Ngalewa & Knut Nygaard, 2004. "Local government finances and financial management in Tanzania," CMI Working Papers WP 2004: 7, CMI (Chr. Michelsen Institute), Bergen, Norway.

    Cited by:

    1. Odd-Helge Fjeldstad, 2005. "Corruption in Tax Administration: Lessons from Institutional Reforms in Uganda," CMI Working Papers WP 2005: 10, CMI (Chr. Michelsen Institute), Bergen, Norway.
    2. Espen Villanger, 2004. "Powerful donors and foreign policy: The role of multilateral financial institutions," CMI Working Papers WP 2004: 12, CMI (Chr. Michelsen Institute), Bergen, Norway.
    3. Takaaki Masaki, 2016. "The impact of intergovernmental transfers on local revenue generation in Africa Evidence from Tanzania," WIDER Working Paper Series 113, World Institute for Development Economic Research (UNU-WIDER).
    4. Fjeldstad, Odd-Helge, 2013. "Taxation and Development : a Review of Donor Support to Strengthen Tax Systems in Developing Countries," WIDER Working Paper Series 010, World Institute for Development Economic Research (UNU-WIDER).

  13. Odd-Helge Fjeldstad, 2003. "What has trust got to do with it? Non-payment of service charges in local authorities in South Africa," CMI Working Papers WP 2003:12, CMI (Chr. Michelsen Institute), Bergen, Norway.

    Cited by:

    1. Odd-Helge Fjeldstad & Florida Henjewele & Geoffrey Mwambe & Erasto Ngalewa & Knut Nygaard, 2004. "Local government finances and financial management in Tanzania," CMI Working Papers WP 2004: 7, CMI (Chr. Michelsen Institute), Bergen, Norway.
    2. Never, Babette, 2015. "Social norms, trust and control of power theft in Uganda: Does bulk metering work for MSEs?," Energy Policy, Elsevier, vol. 82(C), pages 197-206.
    3. Susan Steiner, 2005. "Decentralisation and Poverty Reduction: A Conceptual Framework for the Economic Impact," GIGA Working Paper Series 03, GIGA German Institute of Global and Area Studies.
    4. Kogler, Christoph & Batrancea, Larissa & Nichita, Anca & Pantya, Jozsef & Belianin, Alexis & Kirchler, Erich, 2013. "Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia," Journal of Economic Psychology, Elsevier, vol. 34(C), pages 169-180.
    5. Christoph Kogler & Stephan Muehlbacher & Erich Kirchler, 2015. "Testing the “slippery slope framework” among self-employed taxpayers," Economics of Governance, Springer, vol. 16(2), pages 125-142, May.
    6. Paul Smoke, 2014. "Why theory and practice are different: The gap between principles and reality in subnational revenue systems," Chapters,in: Taxation and Development: The Weakest Link?, chapter 9, pages 287-325 Edward Elgar Publishing.
    7. Christian von Soest, 2006. "Measuring the Capability to Raise Revenue Process and Output Dimensions and Their Application to the Zambia Revenue Authority," GIGA Working Paper Series 35, GIGA German Institute of Global and Area Studies.
    8. Kirchler, Erich & Hoelzl, Erik & Wahl, Ingrid, 2008. "Enforced versus voluntary tax compliance: The "slippery slope" framework," Journal of Economic Psychology, Elsevier, vol. 29(2), pages 210-225, April.
    9. Espen Villanger, 2004. "Powerful donors and foreign policy: The role of multilateral financial institutions," CMI Working Papers WP 2004: 12, CMI (Chr. Michelsen Institute), Bergen, Norway.
    10. Verena Kroth & Valentino Larcinese & Joachim Wehner, 2016. "A Better Life for All? Democratization and Electrification in Post-Apartheid South Africa," STICERD - Economic Organisation and Public Policy Discussion Papers Series 60, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
    11. Fjeldstad, Odd-Helge, 2013. "Taxation and Development : a Review of Donor Support to Strengthen Tax Systems in Developing Countries," WIDER Working Paper Series 010, World Institute for Development Economic Research (UNU-WIDER).

  14. Odd-Helge Fjeldstad, 2002. "Fighting fiscal corruption: The case of the Tanzania Revenue Authority," CMI Working Papers WP 2002:3, CMI (Chr. Michelsen Institute), Bergen, Norway.

    Cited by:

    1. Lund, Jens Friis & Treue, Thorsten, 2008. "Are We Getting There? Evidence of Decentralized Forest Management from the Tanzanian Miombo Woodlands," World Development, Elsevier, vol. 36(12), pages 2780-2800, December.
    2. World Bank, 2004. "Investment Climate Assessment : Improving Enterprise Performance and Growth in Tanzania," World Bank Other Operational Studies 14413, The World Bank.
    3. Richard M. Bird, 2014. "Administrative Dimensions of Tax Reform," Annals of Economics and Finance, Society for AEF, vol. 15(2), pages 963-992, November.
    4. Fredriksson, Anders, 2014. "Bureaucracy intermediaries, corruption and red tape," Journal of Development Economics, Elsevier, vol. 108(C), pages 256-273.
    5. Auriol, Emmanuelle & Warlters, Michael, 2006. "The Marginal Cost of Public Funds in Developing Countries: An Application to 38 African Countries," CEPR Discussion Papers 6007, C.E.P.R. Discussion Papers.
    6. Malay Biswas, 2017. "Are They Efficient in the Middle? Using Propensity Score Estimation for Modeling Middlemen in Indian Corporate Corruption," Journal of Business Ethics, Springer, vol. 141(3), pages 563-586, March.
    7. Bjorvatn, Kjetil & Torsvik, Gaute & Tungodden, Bertil, 2004. "How middle-men can undermine anti-corruption reforms," Working Papers in Economics 12/04, University of Bergen, Department of Economics.
    8. Auriol, Emmanuelle & Walters, Michael, 2009. "The Marginal Cost of Public Funds and Tax Reform in Africa," TSE Working Papers 09-110, Toulouse School of Economics (TSE).
    9. Epaphra, Manamba, 2015. "Tax Rates and Tax Evasion: Evidence from Missing Imports in Tanzania," MPRA Paper 62328, University Library of Munich, Germany.
    10. Espen Villanger, 2004. "Company Influence on Foreign Aid Disbursement: Is Conditionality Credible when Donors Have Mixed Motives?," Southern Economic Journal, Southern Economic Association, vol. 71(2), pages 334-351, October.
    11. Roel Dom, 2017. "Semi-Autonomous Revenue Authorities in Sub-Saharan Africa: Silver Bullet or White Elephant," Discussion Papers 2017-01, University of Nottingham, CREDIT.
    12. Christian von Soest, 2006. "Measuring the Capability to Raise Revenue Process and Output Dimensions and Their Application to the Zambia Revenue Authority," GIGA Working Paper Series 35, GIGA German Institute of Global and Area Studies.
    13. Hasker, Kevin & Okten, Cagla, 2008. "Intermediaries and corruption," Journal of Economic Behavior & Organization, Elsevier, vol. 67(1), pages 103-115, July.
    14. Espen Villanger, 2003. "Company interests and foreign aid policy: Playing donors out against each other," CMI Working Papers WP 2003:5, CMI (Chr. Michelsen Institute), Bergen, Norway.
    15. Warlters, Michael & Auriol, Emmanuelle, 2005. "The marginal cost of public funds in Africa," Policy Research Working Paper Series 3679, The World Bank.
    16. AfDB AfDB, 2005. "Working Paper 82 - Public Sector Management in Africa," Working Paper Series 2296, African Development Bank.
    17. AfDB AfDB, 2005. "Working Paper 82 - Public Sector Management in Africa," Working Paper Series 2216, African Development Bank.
    18. Christian von Soest, 2006. "How Does Neopatrimonialism Affect the African State? The Case of Tax Collection in Zambia," GIGA Working Paper Series 32, GIGA German Institute of Global and Area Studies.
    19. Odd-Helge Fjeldstad, 2002. "The fight against corruption and the role of parliamentarians," CMI Working Papers WP 2002:6, CMI (Chr. Michelsen Institute), Bergen, Norway.
    20. Mikhail Drugov & John Hamman & Danila Serra, 2011. "Intermediaries in Corruption: An Experiment," Working Papers wp2011_01_01, Department of Economics, Florida State University.
    21. Joseph R.A Ayee, 2005. "Working Paper 82 - Public Sector Management in Africa," Working Paper Series 217, African Development Bank.
    22. Fjeldstad, Odd-Helge, 2013. "Taxation and Development : a Review of Donor Support to Strengthen Tax Systems in Developing Countries," WIDER Working Paper Series 010, World Institute for Development Economic Research (UNU-WIDER).

  15. Odd-Helge Fjeldstad, 2002. "The fight against corruption and the role of parliamentarians," CMI Working Papers WP 2002:6, CMI (Chr. Michelsen Institute), Bergen, Norway.

    Cited by:

    1. Espen Villanger, 2004. "Company Influence on Foreign Aid Disbursement: Is Conditionality Credible when Donors Have Mixed Motives?," Southern Economic Journal, Southern Economic Association, vol. 71(2), pages 334-351, October.
    2. Espen Villanger, 2003. "Company interests and foreign aid policy: Playing donors out against each other," CMI Working Papers WP 2003:5, CMI (Chr. Michelsen Institute), Bergen, Norway.

  16. Fjeldstad, O.H., 2001. "Intergorvernmental Fuscal Relations in Developing Countries. A Review of Issues," Papers 2001:11, Universitat Zurich - Wirtschaftswissenschaftliches Institut.

    Cited by:

    1. Gilberto M. Llanto, 2012. "The Assignment of Functions and Intergovernmental Fiscal Relations in the Philippines Twenty Years after Decentralization," UP School of Economics Discussion Papers 201205, University of the Philippines School of Economics.
    2. Gilberto M. Llanto, 2012. "The assignment of functions and intergovernmental fiscal relations in the Philippines 20 years after decentralization," Philippine Review of Economics, University of the Philippines School of Economics and Philippine Economic Society, vol. 49(1), pages 37-80, June.
    3. P K Mohanty & B M Mishra & Rajan Goyal & P D Jeromi, 2008. "Municipal Finance in India:An Assessment," Working Papers id:1357, eSocialSciences.

  17. Fjeldstad, O.H., 2001. "Fiscal Decentralisation in Tanzania: For Better of for Worse?," Papers 2001:10, Universitat Zurich - Wirtschaftswissenschaftliches Institut.

    Cited by:

    1. Odd-Helge Fjeldstad & Florida Henjewele & Geoffrey Mwambe & Erasto Ngalewa & Knut Nygaard, 2004. "Local government finances and financial management in Tanzania," CMI Working Papers WP 2004: 7, CMI (Chr. Michelsen Institute), Bergen, Norway.
    2. United Cities and Local Governments, 2011. "Local Government Finance," Books, Edward Elgar Publishing, number 14696.
    3. Odd-Helge Fjeldstad, 2002. "Fighting fiscal corruption: The case of the Tanzania Revenue Authority," CMI Working Papers WP 2002:3, CMI (Chr. Michelsen Institute), Bergen, Norway.
    4. Lund, Jens Friis, 8. "Taxation Issues in Tanzanian Forest Decentralisation," Scandinavian Forest Economics: Proceedings of the Biennial Meeting of the Scandinavian Society of Forest Economics, Scandinavian Society of Forest Economics, issue 41, May.
    5. Odd-Helge Fjeldstad, 2002. "The fight against corruption and the role of parliamentarians," CMI Working Papers WP 2002:6, CMI (Chr. Michelsen Institute), Bergen, Norway.

  18. Odd-Helge Fjeldstad & Bertil Tungodden, 2001. "Fiscal corruption: A vice or a virtue?," CMI Working Papers WP 2001:13, CMI (Chr. Michelsen Institute), Bergen, Norway.

    Cited by:

    1. World Bank, 2005. "Local Government Taxation Reform in Tanzania : A Poverty and Social Impact Analysis (PSIA), Report on Economic and Sector Work," World Bank Other Operational Studies 8816, The World Bank.
    2. Odd-Helge Fjeldstad, 2005. "Corruption in Tax Administration: Lessons from Institutional Reforms in Uganda," CMI Working Papers WP 2005: 10, CMI (Chr. Michelsen Institute), Bergen, Norway.
    3. Mauricio Vargas, 2015. "Informality in Paraguay; Macro-Micro Evidence and Policy Implications," IMF Working Papers 15/245, International Monetary Fund.
    4. Everett, Jeff & Neu, Dean & Rahaman, Abu Shiraz, 2007. "Accounting and the global fight against corruption," Accounting, Organizations and Society, Elsevier, vol. 32(6), pages 513-542, August.
    5. Dean Yang, 2008. "Integrity for Hire: An Analysis of a Widespread Customs Reform," Journal of Law and Economics, University of Chicago Press, vol. 51(1), pages 25-57, February.
    6. Chand, Sheetal K. & Moene, Karl Ove & Mookherjee, Dilip, 2003. ""Fiscal Corruption: A Vice or a Virtue?"--A Comment," World Development, Elsevier, vol. 31(8), pages 1469-1472, August.
    7. Mihai Mutascu, 2012. "Taxation under media capture," Economics Bulletin, AccessEcon, vol. 32(4), pages 2752-2767.
    8. Dean Yang, 2005. "Integrity for Hire: An Analysis of a Widespread Program for Combating Customs Corruption," Working Papers 525, Research Seminar in International Economics, University of Michigan.
    9. Stefano Migliorisi & Clay Wescott, 2011. "A Review of World Bank Support for Accountability Institutions in the Context of Governance and Anticorruption," World Bank Publications, The World Bank, number 26685.
    10. Roy Cerqueti & Raffaella Coppier, 2016. "A game theoretical analysis of the impact of income inequality and ethnic diversity on fiscal corruption," Annals of Operations Research, Springer, vol. 243(1), pages 71-87, August.
    11. Christian von Soest, 2006. "Measuring the Capability to Raise Revenue Process and Output Dimensions and Their Application to the Zambia Revenue Authority," GIGA Working Paper Series 35, GIGA German Institute of Global and Area Studies.
    12. Odd-Helge Fjeldstad, 2002. "Fighting fiscal corruption: The case of the Tanzania Revenue Authority," CMI Working Papers WP 2002:3, CMI (Chr. Michelsen Institute), Bergen, Norway.
    13. Odriozola, Maider Aldaz & Sánchez, José Antonio Calvo & Etxeberria, Igor Álvarez, 2012. "Divulgación de información sobre corrupción: empresas del IBEX 35," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 15(1), pages 59-90.
    14. Mihai Mutascu, 2014. "Influence of climate conditions on tax revenues," Contemporary Economics, University of Finance and Management in Warsaw, vol. 8(3), September.
    15. Bergh, Andreas & Mirkina, Irina & Nilsson, Therese, 2013. "More Open – Better Governed? Evidence from High- and Low-income Countries," Working Paper Series 997, Research Institute of Industrial Economics.
    16. Gulam Hassan, Mohamed Aslam & Tan, Yee Shin, 2012. "Political Economy of The Budgetary Process in Malaysia," MPRA Paper 37873, University Library of Munich, Germany.
    17. Roy Cerqueti & Raffaella Coppier, 2015. "Corruptibility and tax evasion," European Journal of Law and Economics, Springer, vol. 39(2), pages 355-373, April.
    18. Tahseen Ajaz & Eatzaz Ahmad, 2010. "The Effect of Corruption and Governance on Tax Revenues," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 49(4), pages 405-417.
    19. Nguyen, Ngoc Anh & Doan, Quang Hung & Tran-Nam, Binh, 2017. "Tax corruption and private sector development in Vietnam," MPRA Paper 84300, University Library of Munich, Germany.
    20. Odd-Helge Fjeldstad, 2002. "The fight against corruption and the role of parliamentarians," CMI Working Papers WP 2002:6, CMI (Chr. Michelsen Institute), Bergen, Norway.
    21. Stephan Danninger & Annette J Kyobe & M. Cangiano, 2005. "The Political Economy of Revenue-Forecasting Experience From Low-Income Countries," IMF Working Papers 05/2, International Monetary Fund.
    22. James, Simon & Edwards, Alison, 2010. "An annotated bibliography of tax compliance and tax compliance costs," MPRA Paper 26106, University Library of Munich, Germany.
    23. Fjeldstad, Odd-Helge, 2013. "Taxation and Development : a Review of Donor Support to Strengthen Tax Systems in Developing Countries," WIDER Working Paper Series 010, World Institute for Development Economic Research (UNU-WIDER).

  19. Odd-Helge Fjeldstad, 2000. "Taxation, coercion and donors. Local government tax enforcement in Tanzania," CMI Working Papers 7, CMI (Chr. Michelsen Institute), Bergen, Norway.

    Cited by:

    1. Moore, Mick, 2014. "Revenue Reform and Statebuilding in Anglophone Africa," World Development, Elsevier, vol. 60(C), pages 99-112.
    2. Jean-Louis COMBES & Rasmané OUEDRAOGO, 2016. "How Does Inclusive Growth Boost Tax Revenue Mobilization?," Working Papers 201605, CERDI.
    3. Tripp, Aili Mari, 2012. "Donor Assistance and Political Reform in Tanzania," WIDER Working Paper Series 037, World Institute for Development Economic Research (UNU-WIDER).
    4. Odd-Helge Fjeldstad, 2004. "To pay or not to pay? Citizens' views on taxation in local authorities in Tanzania," CMI Working Papers WP 2004: 8, CMI (Chr. Michelsen Institute), Bergen, Norway.
    5. Odd-Helge Fjeldstad, 2003. "What has trust got to do with it? Non-payment of service charges in local authorities in South Africa," CMI Working Papers WP 2003:12, CMI (Chr. Michelsen Institute), Bergen, Norway.
    6. Paul Smoke, 2013. "Why Theory and Practice are Different: The Gap Between Principles and Reality in Subnational Revenue Systems," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1313, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    7. Paul Smoke, 2014. "Why theory and practice are different: The gap between principles and reality in subnational revenue systems," Chapters,in: Taxation and Development: The Weakest Link?, chapter 9, pages 287-325 Edward Elgar Publishing.
    8. Arjan de Haan & Ward Warmerdam, 2012. "The politics of aid revisited: a review of evidence on state capacity and elite commitment," Brooks World Poverty Institute Working Paper Series esid-007-12, BWPI, The University of Manchester.
    9. Bratton, Michael, 2012. "Citizen Perceptions of Local Government Responsiveness in Sub-Saharan Africa," World Development, Elsevier, vol. 40(3), pages 516-527.
    10. Fjeldstad, Odd-helge & Semboja, Joseph, 2001. "Why People Pay Taxes: The Case of the Development Levy in Tanzania," World Development, Elsevier, vol. 29(12), pages 2059-2074, December.
    11. Ali, Merima & Fjeldstad, Odd-Helge & Sjursen, Ingrid Hoem, 2014. "To Pay or Not to Pay? Citizens’ Attitudes Toward Taxation in Kenya, Tanzania, Uganda, and South Africa," World Development, Elsevier, vol. 64(C), pages 828-842.
    12. Takaaki Masaki, 2016. "The impact of intergovernmental transfers on local revenue generation in Africa Evidence from Tanzania," WIDER Working Paper Series 113, World Institute for Development Economic Research (UNU-WIDER).
    13. AfDB AfDB, 2005. "Working Paper 82 - Public Sector Management in Africa," Working Paper Series 2296, African Development Bank.
    14. AfDB AfDB, 2005. "Working Paper 82 - Public Sector Management in Africa," Working Paper Series 2216, African Development Bank.
    15. Sanoh, Aly, 2015. "Rainfall Shocks, Local Revenues, and Intergovernmental Transfer in Mali," World Development, Elsevier, vol. 66(C), pages 359-370.
    16. Joseph R.A Ayee, 2005. "Working Paper 82 - Public Sector Management in Africa," Working Paper Series 217, African Development Bank.
    17. Fjeldstad, Odd-Helge, 2013. "Taxation and Development : a Review of Donor Support to Strengthen Tax Systems in Developing Countries," WIDER Working Paper Series 010, World Institute for Development Economic Research (UNU-WIDER).

  20. Fjeldstad, O. & Therkildsen, O. & Rakner, L. & Semboja, J., 2000. "Taxation, Aid and democracy. An Agenda for Research in African Countries," Papers 2000:4, Universitat Zurich - Wirtschaftswissenschaftliches Institut.

    Cited by:

    1. Christian von Soest, 2006. "Measuring the Capability to Raise Revenue Process and Output Dimensions and Their Application to the Zambia Revenue Authority," GIGA Working Paper Series 35, GIGA German Institute of Global and Area Studies.

Articles

  1. Ali, Merima & Fjeldstad, Odd-Helge & Sjursen, Ingrid Hoem, 2014. "To Pay or Not to Pay? Citizens’ Attitudes Toward Taxation in Kenya, Tanzania, Uganda, and South Africa," World Development, Elsevier, vol. 64(C), pages 828-842.

    Cited by:

    1. Cheng, Zhiming & Smyth, Russell, 2014. "Why Give it Away When You Need it Yourself? Understanding Public Support for Foreign Aid in China," MPRA Paper 59052, University Library of Munich, Germany.
    2. Timmons, Jeffrey F. & Garfias, Francisco, 2015. "Revealed Corruption, Taxation, and Fiscal Accountability: Evidence from Brazil," World Development, Elsevier, vol. 70(C), pages 13-27.
    3. Mazhar, Ummad & Méon, Pierre-Guillaume, 2017. "Taxing the unobservable: The impact of the shadow economy on inflation and taxation," World Development, Elsevier, vol. 90(C), pages 89-103.
    4. Björn Jahnke, 2017. "How does petty corruption affect tax morale in sub-Saharan Africa? An empirical analysis," WIDER Working Paper Series 008, World Institute for Development Economic Research (UNU-WIDER).
    5. Mascagni, Giulia, 2016. "From the Lab to the Field: a Review of Tax Experiments," Working Papers 8967, Institute of Development Studies, International Centre for Tax and Development.
    6. Takaaki Masaki, 2016. "The impact of intergovernmental transfers on local revenue generation in Africa Evidence from Tanzania," WIDER Working Paper Series 113, World Institute for Development Economic Research (UNU-WIDER).
    7. Jahnke, Bjoern, 2015. "How does petty corruption affect tax morale in sub-Saharan Africa? An empirical analysis," Hannover Economic Papers (HEP) dp-564, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
    8. Koehler, Johanna & Thomson, Patrick & Hope, Robert, 2015. "Pump-Priming Payments for Sustainable Water Services in Rural Africa," World Development, Elsevier, vol. 74(C), pages 397-411.
    9. Paul Mosley & Abdul-Gafaru Abdulai, 2016. "The political economy of 'linked' progressive taxation in Africa and Latin America," WIDER Working Paper Series 131, World Institute for Development Economic Research (UNU-WIDER).

  2. Rachel M. Gisselquist & Danielle Resnick & Odd‐Helge Fjeldstad, 2014. "Tax And Development: Donor Support To Strengthen Tax Systems In Developing Countries," Public Administration & Development, Blackwell Publishing, vol. 34(3), pages 182-193, August.

    Cited by:

    1. Armin von Schiller, 2017. "Party system institutionalization and reliance on personal income tax: Exploring the relationship using new data," WIDER Working Paper Series 032, World Institute for Development Economic Research (UNU-WIDER).

  3. Fjeldstad, Odd-Helge & Tungodden, Bertil, 2003. "Fiscal Corruption: A Vice or a Virtue?," World Development, Elsevier, vol. 31(8), pages 1459-1467, August.
    See citations under working paper version above.
  4. Fjeldstad, Odd-Helge & Tungodden, Bertil, 2003. ""Fiscal Corruption: A Vice or a Virtue"--A Reply," World Development, Elsevier, vol. 31(8), pages 1473-1475, August.

    Cited by:

    1. World Bank, 2005. "Local Government Taxation Reform in Tanzania : A Poverty and Social Impact Analysis (PSIA), Report on Economic and Sector Work," World Bank Other Operational Studies 8816, The World Bank.
    2. Mauricio Vargas, 2015. "Informality in Paraguay; Macro-Micro Evidence and Policy Implications," IMF Working Papers 15/245, International Monetary Fund.
    3. Everett, Jeff & Neu, Dean & Rahaman, Abu Shiraz, 2007. "Accounting and the global fight against corruption," Accounting, Organizations and Society, Elsevier, vol. 32(6), pages 513-542, August.
    4. Chand, Sheetal K. & Moene, Karl Ove & Mookherjee, Dilip, 2003. ""Fiscal Corruption: A Vice or a Virtue?"--A Comment," World Development, Elsevier, vol. 31(8), pages 1469-1472, August.
    5. Stefano Migliorisi & Clay Wescott, 2011. "A Review of World Bank Support for Accountability Institutions in the Context of Governance and Anticorruption," World Bank Publications, The World Bank, number 26685.
    6. Roy Cerqueti & Raffaella Coppier, 2016. "A game theoretical analysis of the impact of income inequality and ethnic diversity on fiscal corruption," Annals of Operations Research, Springer, vol. 243(1), pages 71-87, August.
    7. Odriozola, Maider Aldaz & Sánchez, José Antonio Calvo & Etxeberria, Igor Álvarez, 2012. "Divulgación de información sobre corrupción: empresas del IBEX 35," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 15(1), pages 59-90.
    8. Roy Cerqueti & Raffaella Coppier, 2015. "Corruptibility and tax evasion," European Journal of Law and Economics, Springer, vol. 39(2), pages 355-373, April.
    9. Nguyen, Ngoc Anh & Doan, Quang Hung & Tran-Nam, Binh, 2017. "Tax corruption and private sector development in Vietnam," MPRA Paper 84300, University Library of Munich, Germany.

  5. Fjeldstad, Odd-helge & Semboja, Joseph, 2001. "Why People Pay Taxes: The Case of the Development Levy in Tanzania," World Development, Elsevier, vol. 29(12), pages 2059-2074, December.

    Cited by:

    1. Roy Cerqueti & Raffaella Coppier, 2009. "Economic growth, corruption and tax evasion," Working Papers 58-2009, Macerata University, Department of Finance and Economic Sciences, revised Jan 2010.
    2. Tripp, Aili Mari, 2012. "Donor Assistance and Political Reform in Tanzania," WIDER Working Paper Series 037, World Institute for Development Economic Research (UNU-WIDER).
    3. Lassen, David Dreyer, 2007. "Ethnic divisions, trust, and the size of the informal sector," Journal of Economic Behavior & Organization, Elsevier, vol. 63(3), pages 423-438, July.
    4. David Dreyer Lassen, 2003. "Ethnic Divisions and the Size of the Informal Sector," EPRU Working Paper Series 03-01, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    5. Amit Nigam, 2016. "A Conceptual And Factorial Review Of The Determinants Of Income Tax Compliance," Working papers 2016-09-09, Voice of Research.
    6. Odd-Helge Fjeldstad & Collette Schulz-Herzenberg & Ingrid Hoem Sjursen, 2012. "Peoples' views of taxation in Africa: A review of research on determinants of tax compliance," CMI Working Papers 7, CMI (Chr. Michelsen Institute), Bergen, Norway.
    7. Odd-Helge Fjeldstad & Kari Heggstad, 2012. "Local government revenue mobilisation in Anglophone Africa," CMI Working Papers 6, CMI (Chr. Michelsen Institute), Bergen, Norway.
    8. Alex Reuben Kira, 2017. "An Evaluation of Governments’ Initiatives in Enhancing Small Taxpayers’ Voluntary Tax Compliance in Developing Countries," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(1), pages 253-267, January.
    9. Jason DeBacker & Bradley T. Heim & Anh Tran & Alexander Yuskavage, 2015. "Legal Enforcement and Corporate Behavior: An Analysis of Tax Aggressiveness after an Audit," Journal of Law and Economics, University of Chicago Press, vol. 58(2), pages 291-324.
    10. Boris Maciejovsky & Herbert Schwarzenberger & Erich Kirchler, 2012. "Rationality Versus Emotions: The Case of Tax Ethics and Compliance," Journal of Business Ethics, Springer, vol. 109(3), pages 339-350, September.
    11. Odd-Helge Fjeldstad & Bertil Tungodden, 2001. "Fiscal corruption: A vice or a virtue?," CMI Working Papers WP 2001:13, CMI (Chr. Michelsen Institute), Bergen, Norway.
    12. Odd-Helge Fjeldstad, 2003. "What has trust got to do with it? Non-payment of service charges in local authorities in South Africa," CMI Working Papers WP 2003:12, CMI (Chr. Michelsen Institute), Bergen, Norway.
    13. Paul Smoke, 2014. "Why theory and practice are different: The gap between principles and reality in subnational revenue systems," Chapters,in: Taxation and Development: The Weakest Link?, chapter 9, pages 287-325 Edward Elgar Publishing.
    14. Sacks, Audrey, 2012. "Can donors and non-state actors undermine citizens'legitimating beliefs ?," Policy Research Working Paper Series 6158, The World Bank.
    15. Ali, Merima & Fjeldstad, Odd-Helge & Sjursen, Ingrid Hoem, 2014. "To Pay or Not to Pay? Citizens’ Attitudes Toward Taxation in Kenya, Tanzania, Uganda, and South Africa," World Development, Elsevier, vol. 64(C), pages 828-842.
    16. Mascagni, Giulia, 2016. "From the Lab to the Field: a Review of Tax Experiments," Working Papers 8967, Institute of Development Studies, International Centre for Tax and Development.
    17. Cullis, John & Jones, Philip & Soliman, Amal, 2012. "‘Spite effects’ in tax evasion experiments," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 41(4), pages 418-423.
    18. Takaaki Masaki, 2016. "The impact of intergovernmental transfers on local revenue generation in Africa Evidence from Tanzania," WIDER Working Paper Series 113, World Institute for Development Economic Research (UNU-WIDER).
    19. Gobena, Lemessa Bayissa & Van Dijke, Marius, 2017. "Fear and caring: Procedural justice, trust, and collective identification as antecedents of voluntary tax compliance," Journal of Economic Psychology, Elsevier, vol. 62(C), pages 1-16.
    20. James, Simon & Edwards, Alison, 2010. "An annotated bibliography of tax compliance and tax compliance costs," MPRA Paper 26106, University Library of Munich, Germany.
    21. Fjeldstad, Odd-Helge, 2013. "Taxation and Development : a Review of Donor Support to Strengthen Tax Systems in Developing Countries," WIDER Working Paper Series 010, World Institute for Development Economic Research (UNU-WIDER).

Books

  1. Brautigam,Deborah & Fjeldstad,Odd-Helge & Moore,Mick (ed.), 2008. "Taxation and State-Building in Developing Countries," Cambridge Books, Cambridge University Press, number 9780521716192, May.

    Cited by:

    1. Christian Ebeke & M Mansour & Grégoire Rota-Graziosi, 2016. "The Power to Tax in Sub-Saharan Africa: LTUs, VATs, and SARAs," Working Papers halshs-01332049, HAL.
    2. Vitor Gaspar & Laura Jaramillo & Philippe Wingender, 2016. "Tax Capacity and Growth; Is there a Tipping Point?," IMF Working Papers 16/234, International Monetary Fund.
    3. Oskar Nupia, 2017. "Income Taxes, Political Accountability and Public Goods Provision," DOCUMENTOS CEDE 015835, UNIVERSIDAD DE LOS ANDES-CEDE.
    4. Standing, André, 2014. "Ghana׳s extractive industries and community benefit sharing: The case for cash transfers," Resources Policy, Elsevier, vol. 40(C), pages 74-82.
    5. Alex Reuben Kira, 2017. "An Evaluation of Governments’ Initiatives in Enhancing Small Taxpayers’ Voluntary Tax Compliance in Developing Countries," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(1), pages 253-267, January.
    6. Wehner, Joachim & de Renzio, Paolo, 2013. "Citizens, Legislators, and Executive Disclosure: The Political Determinants of Fiscal Transparency," World Development, Elsevier, vol. 41(C), pages 96-108.
    7. Roel Dom, 2017. "Semi-Autonomous Revenue Authorities in Sub-Saharan Africa: Silver Bullet or White Elephant," Discussion Papers 2017-01, University of Nottingham, CREDIT.
    8. Evelyn Dietsche, 2017. "Political economy and governance," WIDER Working Paper Series 024, World Institute for Development Economic Research (UNU-WIDER).
    9. Lucy Earle, 2014. "Stepping out of the Twilight? Assessing the Governance Implications of Land Titling and Regularization Programmes," International Journal of Urban and Regional Research, Wiley Blackwell, vol. 38(2), pages 628-645, March.
    10. Djedje Hermann YOHOU, 2015. "In Search of Fiscal Space in Africa: The Role of the Quality of Government Spending," Working Papers 201527, CERDI.
    11. Sergio Bejar & Bumba Mukherjee & Will Moore, 2011. "Time horizons matter: the hazard rate of coalition governments and the size of government," Economics of Governance, Springer, vol. 12(3), pages 201-235, September.
    12. Hearson, Martin, 2017. "The challenges for developing countries in international tax justice," LSE Research Online Documents on Economics 73324, London School of Economics and Political Science, LSE Library.
    13. Boadu Ayeboafo, 2016. "VAT Compliance Challenges in Ghana and How to Address Them," International Journal of Economics and Financial Research, Academic Research Publishing Group, vol. 2(7), pages 132-139, 07-2016.
    14. Pamela Lenton & Mike Masiye & Paul Mosley, 2017. "Taxpayer’s dilemma: how can ‘fiscal contracts’ work in developing countries?," Working Papers 2017004, The University of Sheffield, Department of Economics.
    15. Paul Mosley & Abdul-Gafaru Abdulai, 2016. "The political economy of 'linked' progressive taxation in Africa and Latin America," WIDER Working Paper Series 131, World Institute for Development Economic Research (UNU-WIDER).
    16. Fjeldstad, Odd-Helge, 2013. "Taxation and Development : a Review of Donor Support to Strengthen Tax Systems in Developing Countries," WIDER Working Paper Series 010, World Institute for Development Economic Research (UNU-WIDER).

  2. Brautigam,Deborah & Fjeldstad,Odd-Helge & Moore,Mick (ed.), 2008. "Taxation and State-Building in Developing Countries," Cambridge Books, Cambridge University Press, number 9780521888158, May.

    Cited by:

    1. Christian Ebeke & M Mansour & Grégoire Rota-Graziosi, 2016. "The Power to Tax in Sub-Saharan Africa: LTUs, VATs, and SARAs," Working Papers halshs-01332049, HAL.
    2. Vitor Gaspar & Laura Jaramillo & Philippe Wingender, 2016. "Tax Capacity and Growth; Is there a Tipping Point?," IMF Working Papers 16/234, International Monetary Fund.
    3. Oskar Nupia, 2017. "Income Taxes, Political Accountability and Public Goods Provision," DOCUMENTOS CEDE 015835, UNIVERSIDAD DE LOS ANDES-CEDE.
    4. Standing, André, 2014. "Ghana׳s extractive industries and community benefit sharing: The case for cash transfers," Resources Policy, Elsevier, vol. 40(C), pages 74-82.
    5. Alex Reuben Kira, 2017. "An Evaluation of Governments’ Initiatives in Enhancing Small Taxpayers’ Voluntary Tax Compliance in Developing Countries," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(1), pages 253-267, January.
    6. Wehner, Joachim & de Renzio, Paolo, 2013. "Citizens, Legislators, and Executive Disclosure: The Political Determinants of Fiscal Transparency," World Development, Elsevier, vol. 41(C), pages 96-108.
    7. Roel Dom, 2017. "Semi-Autonomous Revenue Authorities in Sub-Saharan Africa: Silver Bullet or White Elephant," Discussion Papers 2017-01, University of Nottingham, CREDIT.
    8. Evelyn Dietsche, 2017. "Political economy and governance," WIDER Working Paper Series 024, World Institute for Development Economic Research (UNU-WIDER).
    9. Lucy Earle, 2014. "Stepping out of the Twilight? Assessing the Governance Implications of Land Titling and Regularization Programmes," International Journal of Urban and Regional Research, Wiley Blackwell, vol. 38(2), pages 628-645, March.
    10. Djedje Hermann YOHOU, 2015. "In Search of Fiscal Space in Africa: The Role of the Quality of Government Spending," Working Papers 201527, CERDI.
    11. Sergio Bejar & Bumba Mukherjee & Will Moore, 2011. "Time horizons matter: the hazard rate of coalition governments and the size of government," Economics of Governance, Springer, vol. 12(3), pages 201-235, September.
    12. Hearson, Martin, 2017. "The challenges for developing countries in international tax justice," LSE Research Online Documents on Economics 73324, London School of Economics and Political Science, LSE Library.
    13. Boadu Ayeboafo, 2016. "VAT Compliance Challenges in Ghana and How to Address Them," International Journal of Economics and Financial Research, Academic Research Publishing Group, vol. 2(7), pages 132-139, 07-2016.
    14. Pamela Lenton & Mike Masiye & Paul Mosley, 2017. "Taxpayer’s dilemma: how can ‘fiscal contracts’ work in developing countries?," Working Papers 2017004, The University of Sheffield, Department of Economics.
    15. Paul Mosley & Abdul-Gafaru Abdulai, 2016. "The political economy of 'linked' progressive taxation in Africa and Latin America," WIDER Working Paper Series 131, World Institute for Development Economic Research (UNU-WIDER).
    16. Fjeldstad, Odd-Helge, 2013. "Taxation and Development : a Review of Donor Support to Strengthen Tax Systems in Developing Countries," WIDER Working Paper Series 010, World Institute for Development Economic Research (UNU-WIDER).

More information

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Statistics

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Co-authorship network on CollEc

Featured entries

This author is featured on the following reading lists, publication compilations or Wikipedia entries:
  1. Economic Growth and Change of African Countries

NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 11 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.
  1. NEP-AFR: Africa (5) 2006-03-05 2008-07-20 2013-01-19 2013-01-19 2016-02-04. Author is listed
  2. NEP-PBE: Public Economics (5) 2006-03-05 2006-03-05 2008-01-05 2013-01-19 2013-05-11. Author is listed
  3. NEP-DEV: Development (4) 2008-07-20 2013-01-19 2013-05-11 2016-02-04
  4. NEP-IUE: Informal & Underground Economics (3) 2013-01-19 2016-02-04 2017-02-26
  5. NEP-ACC: Accounting & Auditing (2) 2013-01-19 2013-05-11
  6. NEP-LAW: Law & Economics (2) 2006-03-05 2008-07-20
  7. NEP-PUB: Public Finance (2) 2013-01-19 2013-05-11
  8. NEP-REG: Regulation (2) 2006-03-05 2006-03-05
  9. NEP-SOC: Social Norms & Social Capital (2) 2006-03-05 2008-07-20
  10. NEP-ENT: Entrepreneurship (1) 2006-03-05
  11. NEP-LAM: Central & South America (1) 2008-07-20
  12. NEP-LTV: Unemployment, Inequality & Poverty (1) 2008-07-20
  13. NEP-URE: Urban & Real Estate Economics (1) 2013-01-19

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