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 […]
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 […]
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 […]
Prof. Honest Prosper Ngowi (1967-2022)
It is with shock and great sadness that we received the message that Professor Honest Prosper Ngowi was killed in a road accident in Tanzania 28 March, 2022. Prof. Ngowi was Associate Professor of Economics at Mzumbe University, and Principal of Mzumbe University Dar Es Salaam Campus College. He held a Master’s degree in economics […]
Taxation and tax reform in Africa
Lessons from and for Tanzania Tax is central to countries’ development. On 2 April 2019, experts, academics and civil society met in Dar es Salaam to discuss key tax lessons from and for Tanzania. The seminar was organized by the Norwegian Embassy. Ambassador Elisabeth Jacobsen gave the welcome address and put the issue of domestic […]
Africa, Tax and the Digital Economy
Our everyday lives are becoming ever more digitalised, and so is our economy. Multinational tech companies have become massive entities present all over the globe. Many countries have started to ask whether the tech giants are paying their fair share of taxes. Some countries, like France, have tried to introduce national legislation to tax companies […]