Recommended articles May 2025
Gayatri Sahgal (2025). Unpacking Tax Relations in Contexts of Fragility: A Case Study of Somalia. ICTD Working Paper. This paper examines fiscal relations in contexts of fragility. It focuses on the tax relationship between the post-transitional Somali government and advanced businesses in the telecommunications sector, which emerged during the period of state collapse. The paper poses two […]
Study visit to CMI from Tanzania Revenue Authority (TRA) and the Norwegian Tax Administration (NTA)
The main objective of the visit was to strengthen the cooperation between the three organizations and contribute to strengthening analytical skills in TRA’s Digital Tax Unit. Lessons from CMI’s work on the role of trust in tax compliance in Tanzania were presented and discussed, including strengths and weaknesses of the methodologies applied. NTA presented methods applied […]
Articles we recommend you to read October 2024
Frizell, J. (2024). Rallying Fiscal Patriotism: War Taxes in the Contemporary World. Comparative Political Studies, 57 (8), 1275 – 1405. Summary: Constituting a central historical link between war and long-term fiscal capacity, war taxes are generally perceived to be a thing of the past. This article corrects the picture by presenting new, global data […]
Investigating the Role of Trust in Tax Compliance
Senior managers from the Zanzibar Revenue Authority (ZRA) visitied Norway in August 2024. It started in Bergen with a visit to CMI 12-14 August, followed by a visit to the Norwegian Tax Administration (NTA) in Oslo 15-16 August. The main objective of the visit was to strengthen the cooperation between the three organizations and contribute […]
Articles you should read April 2023
Robinson (2023) “Tax Aversion and the Social Contract in Africa”. Journal of African Economies. Abstract: Despite the low levels of taxation and public good provision in Africa, I provide evidence that a large proportion of Africans prefer lower taxation and fewer public goods. This cannot be explained by standard arguments about problems of accountability, governance […]
Articles you should read February 2023
Kristine Sævold (2022) Tax Havens of the British Empire Development, Policy Responses, and Decolonization, 1961-1979. Thesis for the degree of Philosophiae Doctor (PhD) University of Bergen, Norway. Literature within an International Political Economy tradition of the social sciences has placed the role of the British Empire at the centre of the formation of a […]
Tax Inspectors Without Borders cover new ground
Tax Inspectors Without Borders (TIWB) launched in 2015 as a joint initiative by the OECD and the UN Development Program (UNDP). The idea of an international capacity building task force came from the Tax Justice Network ten years earlier, as a suggested solution to a worrying trend: Tax authorities in developing countries could only send […]
‘Live by the gun’ and ‘die by the gun’ in Chad
In Living by the Gun in Chad: Combatants, Impunity and State Formation Marielle Debos offers an illuminating analysis of the construction of the Chadian state and it`s militarized economy, highlighting the neglect of human development in a state where the civilian persona is absent at both the political and economic stage. Debos cleverly challenge our […]
Prof. Nadja Dwenger awarded the Gips Schüle Special Award 2021
We would like to congratulate our colleague and TaxCapDev affiliate Professor Nadja Dwenger. Together with Sibylle Lehmann Hasemeyer she is awarded the Gips Schüle Special Award 2021. The award by the Gips Schüle Foundation and the University of Hohenheim honors and supports outstanding performance in applied research in the area of “People and Technology.” The […]
