The political economy of taxation and public expenditure in
the developing world
CHR. MICHELSEN INSTITUTE
www.CMI.no
Bergen, July 2011
Research on taxation and public finance management at CMI
How to accomplish an efficient, responsive and accountable public sector? This is the main
concern informing the research on taxation and public finance management at CMI. Focus is
on how governments in poor countries can raise and manage domestic financial resources in
ways that enhance their effectiveness and political legitimacy.
Most poor states are unable to raise the revenue they need for providing basic services to the
majority of its citizens. The dependence on foreign aid or revenues from natural resources,
especially oil and minerals, may create disincentives for developing the domestic tax system.
Building onto the Taxation, Aid and Democracy programme, but with a stronger focus on tax
administrative practices and the political economy tax policies, a key research issue is how
governments in poor countries can raise financial resources in ways that enhance their
effectiveness and political legitimacy. Historically, bargaining and negotiation over taxation
have been central to the idea of a social fiscal contract between state and society: a pattern of
accountability based on the principle of reciprocity and mutual obligations, rather than
patronage and coercion. However, high levels of aid or ‘rents’ from extractive industries raise
concerns about disconnections between governments and their citizens. The research aims to
examine whether and how the idea of a social fiscal contract can be realised by developing
countries and progressed with help from donors. One specific area of research in this context
is tax evasion. This includes the question of possible links between the level and arbitrariness
of taxes and regulations, the resulting evasion and corruption, and the evolution of the shadow
economy. Of special concern are the impacts of central and local government tax systems on
the formalisation of small- and micro enterprises.
The challenges that tax havens and capital flows represent for developing countries, in
particular in relation to tax avoidance, tax evasion and money laundering, are also an
important part of this research agenda. The research aims to examine the impact tax havens
have on developing countries’ ability to generate tax revenue. Linked to this and of particular
significance for the research cluster is the role of national and international institutions in
mitigating the problems that tax havens represent.
The research agenda also deals with the expenditure side of the fiscal system, and aims to
examine how to establish better links between taxation and public service provision. In many
developing countries, the absence of effective citizen influence and accountability has
contributed to expenditure patterns that are not directed to the needs of the poor and often
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riddled by inefficiency. The way foreign aid is provided may also be a disincentive to
increasing the efficiency of public spending. The government’s plans for development and
their fiscal priorities are reflected in the budgetary allocations, and our research will use that
information to understand how, and if, governments respond to their citizens. Of special
interest is whether and under what conditions local government reforms will improve the
efficiency and responsiveness of the public sector.
The research area, including theoretical perspectives and methodologies, is based primarily in
the disciplines of economics and political science, but also involves law and history. Within
the analytical frameworks of political economy, incentive and regulation theories, and new
institutionalism, this research cluster aims to contribute with empirical and theoretical insights
to inform the reform agenda and policy debates on public sector reforms in developing
countries. The purpose of the research is to undertake research on these issues and to act as a
clearing-house and stimulus for research undertaken elsewhere.
Distinct programmes and projects constitute central focal points of the broader research
agenda. In particular, the research will be conducted in close partnership with the
International Centre for Tax and Development (ICTD), which is a research network focused
on high quality, practically-oriented political economy research and communication activities,
with the aim of improving taxation in poorer countries. In addition, the current portfolio
includes projects on capital flight and the banking sector; synergies in combating money
laundering and corruption; good tax governance in Africa; donor support to strengthening the
tax systems in poor countries; citizens’ views of taxation; fiscal decentralization;
participation, representation and taxation in local governance; and the political economy of
public procurement.
Chr. Michelsen Institute is committed to quality and relevance, and puts strong emphasis on
reaching its core target groups through tailor-made outputs. There is a strong emphasis on
publications in international refereed journals to ensure and maintain a high academic
standard. CMI publishes CMI Reports and CMI Working Papers, CMI Briefs, CMI News and
CMI Annual Report, as well as U4-publications in the form of Briefs and Issue Papers.
CMI enjoys an extensive network of international contacts, and has formal co-operation
agreements with various research institutions in Africa, Asia, Latin-America, and the Middle
East. Institutional co-operation facilitates joint research and projects, institutional
development and competence building. In Norway, CMI has close formal institutional
collaborations with the University of Bergen and the Norwegian School of Economics and
Business Administration, including teaching, joint research projects and support to graduate
students and PhD candidates. CMI is not an educational institution, but 10 Master students,
mainly from the University of Bergen, are affiliated to the institute and write their thesis at
CMI. The Institute also hosts several PhD students.
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Selected projects
1. The tax systems in Mozambique, Tanzania and Zambia: capacity and constraints
Client/funder: Norad
Project period: 2010 – 2012 (current)
Project members: Odd‐Helge Fjeldstad (project leader), Kari Heggstad
Summary:
The purpose of this study is to systematise and analyse existing knowledge on taxation and
tax administration in selected African countries, and to advice Norwegian authorities on how
this knowledge can be translated into practical, effective and concrete development policies.
This report focuses on Mozambique, Tanzania and Zambia. It examines current work to
strengthening the tax systems in these countries, identifies gaps and provides
recommendations for Norwegian support to build effective and accountable tax systems.
2. Peoples’ views of taxation in Africa
Client/funder: ICTD (funded by DFID & Norad)
Project period: 2011 (current)
Project members: Odd‐Helge Fjeldstad (project leader), Collette Schultz-Herzenberg (ISSCape Town), Kari Heggstad, Charlotte Ringdal, in partnership with Afrobarometer
Summary:
The main objective of the project is to provide new insights into citizen’s perceptions,
attitudes and behaviour with respect to taxation. Attempts to broadening the tax base require
better understanding of how the large majority of citizens perceive the tax system, and
whether and how their tax behaviour is correlated with how they perceive the state (e.g. with
respect to service delivery, legitimacy etc). Important questions to assess are whether people
perceive they are paying taxes or not, what they eventually pay, their views on tax
administration and enforcement, and what factors underlie the individual’s decision whether
to pay or evade taxes. Further, the political settlement between élites and citizens over how to
raise public revenues is critical for state-building. Thus, there is a need to acquire more
knowledge of the élites willingness to pay taxes in Africa. Do economic and politically
weaker groups tend to perceive taxation differently than more prosperous and influential
groups? Findings have potentially important implications both for research and policy design.
3. Local government taxation and tax administration: a comparative study of
Francophone and Anglophone African countries
Client/funder: ICTD (funded by DFID & Norad)
Project period: 2011 (current)
Project members: Jean-François Brun (coordinator, CERDI - Claremont Ferrand), Gérard
Chambas (CERDI), Odd‐Helge Fjeldstad, Kari Heggstad
Summary:
The main objective of the project is to provide better evidence on how to promote effective,
efficient and legitimate local government tax systems and tax administrations in low income
countries, based on comparative studies of local taxation in selected sub-Saharan African
countries. Local government revenues generally contribute to a very modest share of total
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national public revenues in poor countries. Whereas central government taxes are dominated
by indirect taxes and by narrowly based income taxes, local government revenues are heavily
reliant on broad based direct taxes (mainly property taxes and taxes on businesses), various
levies, licenses, fees and user charges. Thus, while central government taxes affect directly
only few people, local government taxes affect many directly, including the poor. Local
taxation may, thus, be particularly important to fostering positive linkages between taxation,
responsiveness and accountability because local taxes are more visible and broad based,
owing to the simple fact of proximity.
4. The political-economy of property tax collection in Tanzania
Client/funder: ICTD (funded by DFID & Norad)
Project period: 2011 (current)
Project members: Odd‐Helge Fjeldstad (project leader), Joanita Magombo (REPOA - Dar es
Salaam), Lucas Katera (REPOA), Juda Lyamai (REPOA), Muhammad Mujtaba Piracha (IDSSussex)
Summary:
In 2008, on a piloting basis, a new system for property tax collection was introduced in some
municipalities in Dar es Salaam. While the municipalities previously administered and
collected the property taxes, which is the case in most other East African countries, the central
government tax administration, the Tanzania Revenue Authority (TRA) was assigned the task
of collecting property taxes on behalf of the municipalities. The objective of this study is to
assess the experiences with this collection system, in order to inform subsequent reform
efforts by policymakers and to contribute to the knowledge base on the political economy of
property tax reform.
5. U4 Anti-Corruption Resource Centre: illicit financial flows
Client/funder: DFID, Norad, CIDA, Sida, BTC, GIZ, AusAID and MinBuza
Programme period: since 2002 (current)
Programme members: U4 staff
Summary:
The U4 Anti-Corruption Resource Centre (www.u4.no) assists 8 donors and their counterparts
to more effectively addressing corruption challenges through their development support. One
of U4’s work streams addresses issues related to international drivers of corruption, illicit
financial flows, money laundering and asset recovery efforts
(http://www.u4.no/themes/international-drivers-corruption/main.cfm). The objective of this
work is to clarify the points of contact between debates on illicit financial flows and the fight
against corruption, and how experiences in the latter can enhance bilateral donors’ activities
on the other. U4 aims also to indicate possible practical ways for bilateral donors to integrate
anti-money laundering work into their current work on anti-corruption.
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6. Allowances and per diems in sub-Saharan Africa
Client/funder: Norad
Project period: 2011 (current)
Project members: Tina Søreide (project leader), Arne Tostensen, Ingvild Aagedal Skage,
Odd-Helge Fjeldstad, Michael Davies, Mekonnen Gebeyehu, Tom Kavinya, Samuel Wangwe
(REPOA)
Summary:
The study aims to acquire better understanding of the origins and consequences of the
payment of per diems (non-salary daily allowances) and related allowances in connection
with seminars and workshops organized by governments, civil society organizations and
donors in sub-Saharan Africa. The study explores these issues with a particular focus on their
effects on development programmes, national budgets and civil service incentives. There are
four main categories of consequences, and to some degree they can overlap: (i) the intended
compensatory aspect; (ii) informal system for reward for good performance; (iii) unintended
distortion of incentives for those involved (less time in office, too much allocation to
seminars); and (iv) fraud and corruption. Case studies of Ethiopia, Malawi, and Tanzania will
provide empirical evidence and insights about the extent to which these consequences can be
expected to impede the results of aid-funded programmes as well as service delivery in
general.
7. Corruption in public works in Angola
Client/funder: The Norwegian Embassy, Luanda
Project period: 2010 – 2011 (current)
Project members: Tina Søreide, Alves da Rocha (CEIC-UCAN), Regina Santos (CEIC),
Nelson Pestana (CEIC)
Summary:
The project examines the risks of corruption in the procurement and construction of public
works in Angola. The study aims to identify and analyse the key factors (political, social,
legal, procedures, and technical) that directly and indirectly contribute to the high costs of
infrastructure, particularly in road construction and housing. The study also examines the
adjudication procedures of contracts and the concepts and systems of transparency and
governance for public finance management in infrastructure development.
8. Participation, representation and taxation in local governance in Angola
Client/funder: Norwegian Embassy, Angola
Project period: 2008-14 (current)
Project members: Aslak Orre (project leader), Odd-Helge Fjeldstad and Nelson Pestana
(CEIC, UCAN - Luanda)
Summary:
The project’s contribution is to generate knowledge of one of the most crucial issues in
Angolan local government and decentralisation debate: Are the evolving institutions at the
interface of state and citizenry conducive to pro-poor local governance? The knowledge and
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consequent debate is necessary for policy-makers, civil society critics and activists, as well as
to international “players”, like donors and academics. Specific objectives are:
1. Contribute to the public debate in Angola, by publicising research findings, as well as
to suggest reform options.
2. Build pressure on an overly centralised state structure to promote citizen participation
and representation at local level.
3. Highlight theoretical knowledge and cross-country comparisons, and make them
available for an Angolan audience, so as to think radically new in the country’s efforts
in decentralisation and local state building.
9. Good tax governance in Africa
Client/funder: The Collaborative Africa Budget Reform Initiative (CABRI) and the African
Tax Administration Forum (ATAF)
Project period: 2010 (completed)
Project members: Joseph Ayee (UKZN - Durban), Odd‐Helge Fjeldstad, Aidan Keanly
(SARS - Pretoria), Lincoln Marais (ATAF - Pretoria)
Summary:
Good Tax Governance (GTG) is an essential ingredient of Good Financial Governance
(GFG). At the heart of both is not only the mobilization and judicious use of resources to
promote development and thereby achieving the Millennium Development Goals, but also
measures and strategies aimed at promoting accountability, transparency and trust. Against
this backdrop, this study examines some of the key dimensions of tax governance in Africa,
including the drivers of tax reform, tax administrative practices, tax compliance, the capacity
of the state to improve revenue mobilization, and how challenges of transparency,
accountability and oversight are addressed by African governments. It identifies key issues
and perspectives, priorities, challenges and opportunities for further tax reform efforts. The
study is designed to provide inputs to the project Towards an African Declaration on the
Good Financial Governance.
10. Local government reform and fiscal decentralisation in Tanzania
Client/funder: Norwegian Embassy Tanzania
Programme period: 2005 – 2010 (completed)
Programme members: Odd‐Helge Fjeldstad, Lucas Katera (REPOA), Erasto Ngalewa
(REPOA, coordinator)
Summary:
The overall objective of this research programme is to document the processes of change and
impacts of the ongoing Local Government Reform in Tanzania, and to provide managers and
key stakeholders with operationally relevant data and analyses of lessons learned during
implementation. The research aims to promote informed dialogue among stakeholders to
ensure that policy making is a consultative process. The vision of the local government reform
is to see improvement in service delivery to poor people in Tanzania. Finances and financial
management are crucial for the successful implementation of the reform. CMI’s work focuses
on the following issues and changes over time: (i) financial planning and budgeting in local
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government authorities; (ii) revenue administration and mechanisms of tax enforcement; (iii)
central government transfers; (iv) local government own revenue generation; (v) financial
accountability; and (vi) taxpayers’ compliance.
There is a strong overlap of issues between governance and local finances and financial
management. Therefore, relevant governance issues are considered as part of the research.
Moreover, an important element of CMI’s engagement in the research programme has been to
contribute to building capacity for local government research in Tanzania.
Project link: http://www.cmi.no/research/project/?843=localgovernment‐
reform‐in‐tanzania‐phase‐2
11. Linking procurement and political economy
Client/funder: World Bank Institute (WBI) and DFID
Project period: 2010 – 2011 (completed)
Project members: Odd‐Helge Fjeldstad (project leader), Mona Frøystad, Kari Heggstad
Summary:
National procurement systems handle a substantial share of total government expenditures in
most countries. If the public procurement systems in poorer countries were improved, there
would be substantial positive effects on public services, private enterprise, economic growth,
and the legitimacy and effectiveness of public authority. These messages are now widely
appreciated. The task is to translate them into practical, effective and concrete policies. The
achievements of procurement reforms are mixed with few obvious success stories, reflecting
the need for better understanding of the main constraints and how the challenges can be
addressed. There is, however, increasing awareness among development practitioners that
procurement and the political context are tightly connected. At present, there are no guides
available that link political-economy analysis and procurement. This project is a first step to
establish such a guide. The main objectives of the project are (1) to provide an overview for
practitioners of existing political economy tools that may guide procurement processes, and
(2) to fill some of the gaps in the existing political economy tool box to establish a more
specific focus on procurement.
12. Capital flight and the banking sector
Client/funder: NORAD
Project period: 2009 – 2010 (completed)
Project members: Odd‐Helge Fjeldstad (project leader), Kari Heggstad
Summary:
Capital flight erodes the financial basis of developing countries, and the illicit financial flows
are a major constraint for the implementation of efficient development policy by facilitating
corruption, tax evasion and organized crime. The role of banks and financial institutions in
facilitating capital flight is acknowledged, but there is a need for more systematic studies of
the banking sector’s involvement to be able to formulate policies to address the problem. On
this background Norad commissioned CMI to conduct a review of existing literature on the
role of banks and financial institutions in capital flight from Africa. The mapping study is an
initial step in the process to identifying possible areas for Norwegian development aid
interventions related to capital flight. The paper focuses on Africa because of the large
challenges connected to the relatively unregulated banking sector in many African countries.
The project is a desk study that that addresses the following issues:
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What are the main concerns and areas of focus in the existing literature?
What does the literature say are the most common methods when using banks to
channel illegal money flows?
Which actors and institutions are currently occupied with the issue?
Which knowledge gaps can be identified?
The full report can be accessed here: http://www.cmi.no/file/?972
13. Evaluation of the World Bank’s support for public sector reform
Client/funder: World Bank
Project period: 2007 – 2008 (completed)
Project members: IEG‐staff and international consultancy team, including Odd‐Helge
Fjeldstad and Jan Isaksen
Summary:
The World Bank’s Independent Evaluation Group (IEG) has undertaken evaluation of the
Bank’s support for public sector reform (PSR). The main objective of the evaluation was to
help the World Bank learn how to contribute more effectively to PSR in its member countries.
The intended audience also included government officials and other stakeholders who wanted
to see what lessons were available for improving project and program design and for better
using the Bank’s support for PSR. The themes of the evaluation included (1) public
expenditure and financial management, (2) civil service and administrative reform, (3) tax
administration, and (4) anti‐corruption and transparency. It focused on what has been learned
from the 1999‐2006 experiences, but also looked back to the 1990s to cover the full trajectory
of World Bank support for these reforms. The three main areas of work for the evaluation
team were country case studies, thematic analyses of the four areas mentioned above, and
statistical analysis of the pattern of public‐sector issues, interventions and outcome in a large
country sample.
Evaluation report:
Public Sector Reform ‐ What works and why? IEG Evaluation Report 2008 (May).
Washington DC: Independent Evaluation Group.
http://web.worldbank.org/WBSITE/EXTERNAL/EXTOED/EXTPUBSECREF/0,,menuPK:4
664077~pagePK:64829575~piPK:64829612~theSitePK:4663904,00.html
14. Effects of the tax systems in Africa on investments and growth
Client/funder: FIAS/IFC and DFID
Project period: 2006 – 2007 (completed)
Project members: FIAS consultants and Odd-Helge Fjeldstad
Summary:
The objective of this study was to assess the impacts of the tax system on the growth of firms
within five key sectors (agriculture, tourism, mining, financial sector, and manufacturing) and
small businesses, in eight African countries (Lesotho, Madagascar, Mozambique, Rwanda,
South Africa, Tanzania, Zambia, and Uganda). CMI's inputs to the project aimed to shed light
on the link between tax policy and its administration, and the broader political economy
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context for business development and poverty reduction. The study was co-managed by
Foreign Investment Advisory Service (FIAS), a unit within the International Finance
Corporation (IFC), and the UK’s Department for International Development (DFID). The
country reports are available on the FIAS website: www.fias.net. The final synthesis report,
extracting lessons from the seven country studies, was presented at an international tax
conference in Livingstone, Zambia, in February 2007.
15. Taxation, aid and democracy. Research programme 2000-2004
Client/funder: Research Council of Norway and Danida
Programme period: 1999 – 2004 (completed)
Programme members: Odd‐Helge Fjeldstad (programme coordinator), Ole Therkilsen
(DIIS-Copenhagen, coordinator), Lise Rakner, Joseph Semboja (REPOA), Erasto Ngalewa
(REPOA), Deo Moshi (ERB/REPOA), Dirk Hansohm (NEPRU - Windhoek), Hoster Bebi
(NEPRU), Rosa Endjala (NEPRU), Klaus Schade (NEPRU), Emmanuel Kazimbazi Makerere
University, Law – Kampala), Adam Mugume (Makerere University, Economics), Caiphas
Chekwoti (Makerere University, Economics), Marios Obwona (EPRC – Kampala), Bertil
Tungodden (NHH - Bergen)
Summary:
Taxation, aid and democracy (TAD) are closely related in poor aid-dependent African
countries. The way they tackle the issue of domestic revenue mobilisation significantly
influences their potential for economic growth and democratic consolidation. This proposition
is based on the reading of historical, political and economic literature, and it forms the general
basis for this research programme that started in late 1999. Namibia, Tanzania and Uganda
were the case countries. To our knowledge this is the first comparative study of revenue
systems in African countries that explores the evolution and performance of the local and
central government tax systems. The research aimed to understand and explain the
performance of the tax systems in the three case countries. The concept of tax system
performance was made explicit: Performance is not just about increasing revenues, but also
about implementation efficiency, accountability and taxpayer perceptions. Constraints and
options available for policy making and implementation on revenue mobilisation were
explored in light of current political, economic and administrative reforms.
Among the key findings are: Coercion, conflicts and methods of tax collection - rather than
politically negotiated contracts about services in exchange for taxes between citizens and
rulers (‘democracy’) – are central for the size of revenue mobilisation in poor countries.
Administrative problems and political interference in the actual implementation of tax policies
are often bigger obstacles to increased revenue than lack of political will to change tax policy.
While central government taxes in the poorest countries affect only relatively few people
directly, local government taxation affect many more. To the extent that state-citizens
relations are influenced by taxation (which is the experience in Western countries), local
government taxation is therefore central to a better understanding of state-citizen relations.
Further information on the outline of the research programme and the major areas of research,
including findings and publications, can be found on the programme’s web-site:
http://www.cmi.no/research/tax/
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Publications
Books
1. Braütigam, D., O.‐H. Fjeldstad and M. Moore (eds). Taxation and state building in developing
countries. Cambridge University Press. Cambridge. 2008.
www.cambridge.org/us/catalogue/catalogue.asp?isbn=9780521888158
2. Tungodden, B., N. Stern and I. Kolstad (eds.). Toward pro‐poor policies: Aid, institutions, and
globalization. World Bank/Oxford University Press. Washington DC/Oxford. 2004.
3. Rakner, L. Political and economic liberalisation in Zambia 1991‐2001. Nordic Africa Institute.
Uppsala. 2003.
Articles in international journals
1. Fjeldstad, O.‐H. Vers plus d’éthique dans les douanes en Afrique subsaharienne [‘The pursuit of
integrity in customs: Experiences from sub‐Saharan Africa.’]. Afrique Contemporaine, Vol. 230,
No 2‐2009, pp. 33‐54.
2. Fjeldstad, O.‐H. and M. Moore. Revenue authorities and public authority in Sub‐Saharan Africa.
The Journal of Modern African Studies, Vol. 47, No. 1 (January 2009), pp. 1‐18.
3. Iversen, V., O.‐H. Fjeldstad, G. Bahiigwa, F. Ellis and R. James. Private tax collection ‐ remnant
of the past or a way forward? Evidence from rural Uganda. Public Administration and
Development, Vol. 26, No. 4 (September 2006), pp. 317‐328.
4. Fjeldstad, O.‐H. What’s trust got to do with it? Non‐payment of service charges in local authorities
in South Africa. The Journal of Modern African Studies, Vol. 42, No. 4 (November 2004), pp.
539‐562.
5. Fjeldstad, O.‐H. and A. Zagha Taxation during state formation. Lessons from Palestine,
1994‐2000. Forum for Development Studies, Vol. 31, No. 1 (July 2004), pp. 89‐113.
6. Fjeldstad, O.‐H. and B. Tungodden. Fiscal corruption: A vice or a virtue? World Development,
Vol. 31, No. 8 (August 2003), pp. 1459‐1467.
7. Fjeldstad, O.‐H. and B. Tungodden. ‘Fiscal corruption: A vice or a virtue’‐ A reply. World
Development, Vol. 31, No. 8 (August 2003), pp. 1473‐1475.
8. Fjeldstad, O.‐H. Fighting fiscal corruption: Lessons from the Tanzania Revenue Authority.
Public Administration and Development, Vol. 23, No. 2 (May 2003), pp. 165‐175.
9. Fjeldstad, O.‐H. Fiscal decentralisation in Tanzania. For better or for worse? Journal of Public
Administration, Vol. 38, No. 2 (June 2003), pp. 133‐149.
10. Fjeldstad, O.‐H. Collectors, councillors and donors: Local government taxation and
state‐society relations in Tanzania. IDS Bulletin, Vol. 33, No. 3 (2002), pp. 21‐29 (Special issue on
‘The new politics of taxation and accountability’).
11. Fjeldstad, O.‐H. Why people pay taxes. The case of the development levy in Tanzania. World
Development, Vol. 29, No. 12 (December 2001), pp. 2059‐2074 (with Joseph Semboja).
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12. Fjeldstad, O.‐H. Taxation, coercion and donors. Local government tax enforcement in
Tanzania. The Journal of Modern African Studies, Vol. 39, No. 2 (2001), pp. 289‐306.
13. Fjeldstad, O.‐H. La décentralisation fiscale en Tanzanie: pour le meilleur ou pour le pire?
Afrique Contemporaine, No. 199 (2001), pp. 128‐142 (Special issue, edited by Jean‐Francois
Médard & Jean du Bois de Gaudusson).
14. Fjeldstad, O.‐H. Dilemmas of fiscal decentralisation: A study of local government taxation in
Tanzania. Forum for Development Studies, Vol. 27, No. 1 (2000), pp. 7‐41 (with Joseph Semboja).
15. Rakner, L. and S. Gloppen. Accountability through tax reform. Reflections from Sub‐Saharan
Africa. IDS Bulletin, Vol. 33, No. 3, pp. 30‐40 (July).
16. Rakner, L. and M. Moore. Introduction: The new politics of taxation and accountability in
developing countries. IDS Bulletin, Vol. 33, No. 3, pp. 1‐9 (editorial, July).
17. Rakner, L. 2001. The politics of revenue mobilisation. Explaining continuity in Namibian tax
policies. Forum for Development Studies, Vol. 28, No. 1, pp. 125‐145.
Book chapters
1. Fjeldstad, O.‐H. and M. Moore. Tax reform and state building in a globalized world. Chapter
10 (pp. 235‐260) in D. Braütigam, O.‐H. Fjeldstad & M. Moore eds. (2008). Taxation and state
building in developing countries. Cambridge: Cambridge University Press.
2. Fjeldstad, O.‐H. and O. Therkildsen. Mass taxation and state‐society relations in East Africa.
Chapter 5 (pp. 114 – 134) in D. Braütigam, O.‐H. Fjeldstad & M. Moore eds. (2008). Taxation
and state building in developing countries. Cambridge: Cambridge University Press.
3. Fjeldstad, O.‐H. Corruption in tax administration. Lessons from institutional reforms in
Uganda. Chapter 17 (pp. 484‐511) in Susan Rose‐Ackerman ed. (2006) International
Handbook on the Economics of Corruption. Cheltenham, UK/Northampton MA,USA: Edward
Elgar.
4. Fjeldstad, O.‐H. Local revenue mobilization in urban settings in Africa. Chapter 5 (pp. 105‐126)
in K. Millett, D. Olowu & R. Cameron eds. (2006). Local governance and poverty reduction in
Africa. Joint Africa Institute (AfDB, IMF and WB).
5. Fjeldstad, O.‐H. Entitlement, affordability or a matter of trust? Reflections on the nonpayment
of service charges in local authorities. Chapter 6 (pp. 85‐100) in S. Askvik & N. Bak
eds. (2005) Trust in Public Institutions in South Africa. Aldershot/Burlington: Ashgate.
6. Fjeldstad, O.‐H. and A. Zagha. Taxation and state‐formation in Palestine 1994‐2000. Chapter
6 (pp. 192‐214) in Mushtaq Khan ed. (2004) State Formation in Palestine. Viability and
Governance During a Social Transformation. New York/London: Routledge Curzon.
7. Fjeldstad, O.‐H. Intergovernmental fiscal relations in the developing world: A review of issues.
Chapter 8 (pp. 143‐162) in N. Levy & C. Tapscott eds. (2001) Intergovernmental Relations in
South Africa: The Challenges of Co‐operative Government. Cape Town: Institute for
Democracy in South Africa (IDASA) and School of Government, University of the Western Cape.
8. Rakner, L. and S. Gloppen. Taxation and accountability in sub‐Saharan Africa. Chapter 3 (pp.
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77‐100) in N. van de Walle, N. Ball & V. Ramachandran eds. (2003) Beyond Structural
Adjustment: The Institutional Context of African Development. Palgrave‐Macmillan.
9. Rakner, L., N. van de Walle and D. Mulaisho. Zambia. Chapter (pp. 533‐623) in S. Devarajan
et al. eds. (2001) Aid and reform in Africa: Lessons from ten case studies. Washington DC: World
Bank.
Articles in Scandinavian journals
1. Fjeldstad, O.-H. and B. Tungodden. Skatteunndragelse og korrupsjon i Tanzania. En studie av
Tanzania Revenue Authority. Den Ny Verden , Vol. 34, No. 3 (November 2001), pp. 55-78,
Copenhagen.
2. Fjeldstad, O.-H. Hvorfor folk betaler skatt. En studie av skatteadferd i kommuner i Tanzania.
Den Ny Verden , Vol. 33, No. 4 (December 2000), pp. 45-61, Copenhagen.
3. Rakner, L. Skattepolitikk i Tanzania på 1990-tallet. Samspillet mellom staten,
interessegrupper og bistandsaktørene. Den Ny Verden, Vol. 34, No. 3 (2001), pp. 79-93.
Shorter articles and briefs
1. Fjeldstad, O.‐H. and A. Orre. Why collect local taxes in oil rich Angola? Angola Brief 2011
(May). Bergen/Luanda: Chr. Michelsen Institute/Centro de Estudos e Investigacão Cientifica,
Universidade Católica de Angola (with Aslak Orre).
2. Fjeldstad, O.‐H. Taxation and state building: How taxation can contribute to make the government
accountable [in Norwegian: Skatt og statsbygging: Hvordan skatt kan bidra til å ansvarliggjøre
myndighetene overfor egne borgere]. Ligningskontakt [Bulletin of the Norwegian Tax
Administration]. No. 1-2011.
3. Fjeldstad, O.‐H., E. Ngalewa and L. Katera. Planning in local government authorities in Tanzania:
Bottom up meets top down. REPOA Brief 18-2010. Dar es Salaam: REPOA.
http://www.repoa.or.tz/documents_storage/Publications/brief_18.pdf
4. Heggstad, K. and O.‐H. Fjeldstad. The role of banks in capital flight from Africa. ANKOR Brief
(Dec 2009). Norad: Oslo.
5. Fjeldstad, O.‐H. Preaching tax morale, practicing tax avoidance. Development Today (22 July
2009). www.development‐today.com/magazine/2009/DT_9/Opinion
6. Fjeldstad, O.‐H. The importance of taxation for development. Annex 2 (pp. 137‐143 in
Schjelderup et al. 2009. Tax havens and development. Report by the ‘Expert Commission of
Inquiry into Capital Flight from Developing Countries’, Government of Norway (June). Official
Norwegian Reports NOU 2009:19.
www.regjeringen.no/pages/2223780/PDFS/NOU200920090019000EN_PDFS.pdf
7. Fjeldstad, O.‐H. Donors: Preaching tax morale but practicing tax avoidance. Feature article in
CMI Annual Report 2008 (published May 2009). Bergen: Chr. Michelsen Institute.
8. Fjeldstad, O.‐H., L. Katera and E. Ngalewa. Changes in citizens’ perceptions of the local
taxation system in Tanzania. REPOA Brief 12‐2008 (August). Dar es Salaam: REPOA.
9. Fjeldstad, O.‐H., L. Katera and E. Ngalewa. Outsourcing revenue collection: Experiences from
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local government authorities in Tanzania. REPOA Brief 10‐2008 (March). Dar es Salaam:
REPOA.
10. Fjeldstad, O.‐H. Die steuerbasis verbreitern [‘Broadening the tax base’]. E+Z Entwicklung und
Zusammenarbeit [Development and Cooperation]. Internationale Zeitschrift, 48 Jahrgang [Vol.
48], Nr. 5‐2007 (pp. 202‐204).
11. Fjeldstad, O.‐H., E. Braathen and A. Chaligha. Overloaded planning systems, limited fiscal
autonomy, but some improvements in service delivery: Lessons from the local government
reform in Tanzania (2002‐2005). CMI Brief Vol. 6, No. 1 (January 2007). Bergen: Chr.
Michelsen Institute.
12. Fjeldstad, O.‐H. Revenue administration and corruption: What works? CMI Brief Vol.4, No. 3,
Bergen: Chr. Michelsen Institute (November 2005).
13. Fjeldstad, O.‐H. New challenges face local government revenue. Feature article published in
Daily News, Dar es Salaam, Tanzania (23 August 2005).
14. Fjeldstad, O.‐H. Citizens negative on Tanzania's local govt taxation practice. Feature article
published in Daily News, Dar es Salaam, Tanzania (16 August 2005).
15. Fjeldstad, O.‐H. Trust in public finance: Citizens’ views on taxation by local authorities in
Tanzania. Project Brief No. 12 (2004). Formative Process Research on the Local Government
Reform in Tanzania. Dar es Salaam: REPOA.
16. Fjeldstad, O.‐H. Citizens’ access to information on local government finances. Project Brief No.
7 (2004). Formative Process Research on the Local Government Reform in Tanzania. Dar es
Salaam: REPOA.
17. Fjeldstad, O.‐H. New challenges for local government revenue enhancement. Project Brief No.
2 (2003). Formative Process Research on the Local Government Reform in Tanzania. Dar es
Salaam: REPOA.
18. Fjeldstad, O.‐H. Who levies what taxes? In A. Folscher & J. Wehner (eds.) Budget Watch
(September 2001), pp. 4‐5. Cape Town: Institute for Democracy in South Africa.
19. Fjeldstad, O.‐H. Donors turn blind eye to extortion in tax collection in Africa. Development
Today Vol. XI, No. 8 (May 14 2001).
20. Fjeldstad, O.‐H. Why taxes matter for development. Feature article published in Republikein,
Windhoek, Namibia (15 November 2001).
Reports in external series
1. Fjeldstad, O.-H., L. Katera, Jamal Msami and E. Ngalewa. Local government finances and
financial management in Tanzania: empirical evidence of trends 2000-2007. REPOA Special
Paper No. 10-2010 (October). Dar es Salaam: Research on Poverty Alleviation.
2. Ayee, J., O.-H. Fjeldstad, L. Marais and A. Keanly. Good tax governance in Africa. Report from
the African Tax Administration Forum (ATAF) to the project Towards an African Declaration on
the Good Financial Governance. CABRI/ATAF (August 2010), Pretoria.
3. Frøystad, M., K. Heggstad and O.-H. Fjeldstad. Linking procurement and political economy: a
guide. Report to the World Bank Institute and DFID (June 2010).
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4. Heggstad K. and O.‐H. Fjeldstad. How banks assist capital flight from Africa: A literature
review. Report to the Anti‐corruption project ANKOR (March 2010). Norad: Oslo.
5. Heggstad, K. and L. Viñuela. Conference report: How From curse to development: Natural
resources, institutions and public revenues (8‐11 September 2009) Oslo: CMI, World Bank,
Norad and the Norwegian Foreign Ministry.
6. The Norwegian Government Expert Commission on Capital Flight from Poor Countries. Tax
havens and development. Status, analysis and measures. Official Norwegian Reports NOU
2009:19 (with G. Schjelderup (chair), A. Cappelen, M. Eriksen, O.‐H. Fjeldstad, M. Gerhardsen,
E. Joly, L. Lindbäck, J. G. Pedersen, A. Fagertun Stenhammer, and R. Torvik).
http://www.regjeringen.no/pages/2223780/PDFS/NOU200920090019000EN_PDFS.pdf
7. Fjeldstad, O.‐H., L. Katera and E. Ngalewa. Maybe we should pay taxes after all? Citizens’
changing views of taxation in Tanzania. REPOA Special Paper No. 29‐2009 (April). Dar es
Salaam: Mkuni Na Nyota Publishers. Research on Poverty Alleviation.
http://www.repoa.or.tz/documents_storage/Publications/Special%20Paper%20No.%2009.29.pdf
8. Fjeldstad, O.‐H., L. Katera and E. Ngalewa. Outsourcing revenue collection to private agents:
experiences from local government authorities in Tanzania.’ REPOA Special Paper No. 28‐
2009 (April). Dar es Salaam: Mkuni Na Nyota Publishers. Research on Poverty Alleviation.
http://www.repoa.or.tz/documents_storage/Publications/Special%20Paper%2009.28.pdf
9. Barbour, P., O.‐H. Fjeldstad, K. Mckenzie, R. Oberai, R. Stern and W. Troughton. Tanzania:
sector study of the effective tax burden. DFID & Foreign Investment Advisory Service (FIAS)
Report 2006. Washington DC: International Finance Corporation.
10. Fjeldstad, O.‐H. To pay or not to pay? Citizens’ views on taxation by local local authorities in
Tanzania. REPOA Special Paper no. 18. June 2006. Dar es Salaam: Mkuni na Nyota Publishers.
11. Kolstad, I. and O.‐H. Fjeldstad. Fiscal decentralisation and corruption: A brief overview of the
issues. U4 Issue Paper 3:2006 (March). Bergen: The U4 Anti‐Corruption Resource Centre
(www.U4.no).
12. Fjeldstad, O.‐H. Corruption in revenue administration: Challenges and policy responses. U4
Issue Paper 2:2005 (September). Bergen: The U4 Anti‐Corruption Resource Centre
(www.U4.no).
13. Fjeldstad, O.‐H., E. Braathen and A. Chaligha. Local governance, finances and service delivery
in Tanzania: A summary of findings from six councils. NIBR Working Paper 2005 (June 2005).
Oslo: Norwegian Institute for Urban and Regional Research.
14. Fjeldstad, O.‐H., D. Hansohm, J. Isaksen and E. Naimhwaka. Budgetary processes and
economic governance in Southern and Eastern Africa. Literature review. NEPRU Working
Paper NWP 95 (September 2004). Windhoek: Namibia Economic Policy Research Unit.
15. Fjeldstad, O.‐H. and J. Isaksen. Methods for comparative research on regional budget issues
by SEAPREN Institutes. Southern and Eastern Africa Policy Research Network (SEAPREN).
Windhoek: Namibia Economic Policy Research Unit (NEPRU), June 2004.
16. Fjeldstad, O.‐H. and J. Isaksen. SEAPREN database on budget issues (SEDOBI): Guidelines for
data collection and structure. Southern and Eastern Africa Policy Research Network
(SEAPREN). Windhoek: Namibia Economic Policy Research Unit (NEPRU), June 2004.
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17. Fjeldstad, O.-H., F. Henjewele, G. Mwambe, E. Ngalewa and K. Nygaard. Local government
finances and financial management in Tanzania: Observations from six councils, 2000-2003.
REPOA Special Paper no. 16. September 2004. Dar es Salaam: Mkuni na Nyota Publishers.
18. Bahiigwa, G., F. Ellis, O.-H. Fjeldstad and V. Iversen. Rural taxation in Uganda: Implications
for growth, income distribution, local government revenue and poverty reduction. EPRC
Research Series No. 35 (January 2004). Kampala: Economic Policy Research Centre.
19. Fjeldstad, O.‐H. Selected and annotated literature on economic governance and budgetary
reforms. Southern and Eastern Africa Policy Research Network (SEAPREN), 1 December 2003.
Bergen: Chr. Michelsen Institute.
20. Rakner, L.. The politics of revenue mobilisation. Explaining continuity in Namibian tax policies.
NEPRU Working Paper No. 86: 2002.
21. Fjeldstad, O.-H. and O. Therkildsen, with L. Rakner and J. Semboja. Taxation, aid and
democracy. An agenda for research in Africa. CDR Working Paper 5:2000. Copenhagen:
Centre for Development Research.
CMI publications
1. Fjeldstad, O.‐H. and K. Heggstad. The tax systems in Mozambique, Tanzania and Zambia:
capacity and constraints. CMI Report R 2011:3. Bergen: Chr. Michelsen Institute.
2. Fontana, A. Making development assistance work at home: DfID's approach to clamping down on
international bribery and money laundering in the UK. U4 Practice Insight 2011:5. Bergen: Chr.
Michelsen Institute.
3. Ledergerber, Z. and Fontana, A. Whistleblowing in the financial industry: the right means to curb
illicit flows from developing countries? U4 Brief 2011:1. Bergen: Chr. Michelsen Institute.
4. Reed, Q. and Fontana, A. Corruption and illicit financial flows: The limits and possibilities of
current approaches. U4 Issue 2011:2. Bergen: Chr. Michelsen Institute.
5. Fontana, A. ‘What does not get measured, does not get done’. The methods and limitations of
measuring illicit financial flows. U4 Brief 2010:2. Bergen: Chr. Michelsen Institute.
6. Fjeldstad, O.‐H. The pursuit of integrity in customs: Experiences from sub‐Saharan Africa.’
CMI Working Paper WP 2009:8. Bergen: Chr. Michelsen Institute.
7. Bjorvatn, K. and B. Tungodden. Teaching business in Tanzania: Evaluating participation and
performance. CMI Working Paper WP 9:2009. Bergen: Chr. Michelsen Institute.
8. Fjeldstad, O.‐H. and M. Moore. Revenue authorities and state capacity in Anglophone Africa.
CMI Working Paper WP 1:2008. Bergen: Chr. Michelsen Institute.
9. Fjeldstad, O.‐H. and M. Moore. Taxation and state‐building: Poor countries in a globalised
world. CMI Working Paper WP 11:2007. Bergen: Chr. Michelsen Institute.
10. Fjeldstad, O.‐H. Local revenue mobilization in urban settings in Africa. CMI Working Paper
WP 15:2006. Bergen: Chr. Michelsen Institute.
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11. Fjeldstad, O.‐H., I. Kolstad and K. Nygaard. Bribes, taxes and regulations: Business constraints
for micro enterprises in Tanzania. CMI Working Paper WP 2:2006. Bergen: Chr. Michelsen
Institute.
12. Isaksen, J. and C. Rafa Mate. Micro and small‐scale industry. Development in Cabo Delgado
Province in Mozambique. CMI Report R 10: 2005. Bergen: Chr. Michelsen Institute.
13. Isaksen, J., A. Staaland and B. Weimer. Poverty in Mozambique. Discourse, analysis and
monitoring. Suggestions for national stakeholders and the donor community. CMI Report R
9:2005. Bergen: Chr. Michelsen Institute.
14. Fjeldstad, O.‐H. Corruption in tax administration. Lessons from institutional reforms in
Uganda. CMI Working Paper WP 10:2005. Bergen: Chr. Michelsen Institute.
15. Fjeldstad, O.‐H. To pay or not to pay? Citizens’ views on taxation in local authorities in
Tanzania. CMI Working Paper WP 8:2004. Bergen: Chr. Michelsen Institute.
16. Fjeldstad, O.‐H., F. Henjewele, G. Mwambe, E. Ngalewa and K. Nygaard. Local government
finances and financial management in Tanzania. Baseline data from six councils, 2000‐2003. CMI
Working Paper WP 7:2004. Bergen: Chr. Michelsen Institute.
17. Fjeldstad, O.-H., I. Kolstad and S. Lange. Autonomy, incentives and patronage: A study of
corruption in the Tanzania and Uganda Revenue Authorities. CMI Report R 9:2003. Bergen: Chr.
Michelsen Institute.
18. Fjeldstad, O.-H. and L. Rakner. Taxation and tax reforms in developing countries: Illustrations
from sub-Saharan Africa. CMI Report R 6:2003. Bergen: Chr. Michelsen Institute.
19. Isaksen, J. and G. Andersson. Best practice in capacity building in public finance management
in Africa. Experiences of Norad and Sida. CMI Report R 16: 2002. Bergen: Chr. Michelsen
Institute.
20. Fjeldstad, O.-H. and A. Zagha. Between Oslo and al-Aqsa. Taxation and state formation in
Palestine 1994-2000. CMI Report R 13:2002. Bergen: Chr. Michelsen Institute.
21. Fjeldstad, O.-H. and J. Semboja. Local government taxation and tax administration in
Tanzania. CMI Report R 1999:3. Bergen: Chr. Michelsen Institute.
22. Fjeldstad, O.-H. Tax evasion and corruption in local governments in Tanzania: Alternative
economic approaches. CMI Working Paper WP 1996:14. Bergen: Chr. Michelsen Institute.
23. Fjeldstad, O.-H. Value-added taxation in Tanzania? CMI Working Paper WP 1995:5. Bergen:
Chr. Michelsen Institute.
24. Fjeldstad, O.-H. Taxation and tax reforms in Tanzania: A survey. CMI Working Paper WP
1995:4. Bergen: Chr. Michelsen Institute.
Conferences, workshops and seminars
1. J.-F. Brun, G. Chambas and O.-H. Fjeldstad. Local government taxation in Africa. Presented at the
International Centre for Tax and Development (ICTD) Annual Conference, IDS-Sussex, Brighton, 23 June
2011.
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2. O.-H. Fjeldstad, M. Piracha and J. Magongo. The political economy of property tax collection in
Tanzania. Presented at the International Centre for Tax and Development (ICTD) Annual Conference,
IDS-Sussex, Brighton, 22 June 2011.
3. Fjeldstad, O.‐H. and C. Schulz-Herzenberg. Citizens’ perceptions of taxation in Africa. Presented at the
International Centre for Tax and Development (ICTD) Annual Conference, IDS-Sussex, Brighton, 21 June
2011.
4. Fjeldstad, O.‐H. Participation, representation and taxation: why collect taxes in oil rich Angola. Presented
at the CMI – CEIC Annual Conference; Centro de Estudos e Investigação Científica (CEIC),
Universidade Católica de Angola (UCAN), Luanda, 6 June 2011.
5. Fjeldstad, O.‐H. Taxation for development: myths, facts and challenges for African countries. Presented at
the conference Addressing Inequality organised by Trust Fund for Environmentally and Socially
Sustainable Development (World Bank), Norad and the Norwegian Ministry of Foreign Affairs. Oslo, 31
May 2011.
6. Fjeldstad, O.‐H. The tax systems in Mozambique, Tanzania and Zambia: capacity and constraints.
Presented at the Joint ATAF – Korea Conference on Domestic Resource Mobilisation: Challenges to
African Tax Policy and Administration. Cape Town: 4 – 7 April 2011. Side event on the ATAF Project on
the Research of African Tax Administrations, 7 April.
7. Fjeldstad, O.‐H. Taxation and state-building in Africa: the role of civil society. Presented at civil
society conference organised by the Center for Public Integrity. Maputo, 1 April 2011.
8. Fjeldstad, O.‐H. The tax systems in Mozambique, Tanzania and Zambia: achievements, challenges
and recommendations for Norwegian support. Presented at the workshop Towards fiscal
self‐reliance: Capacity building for domestic revenue enhancement in Mozambique, Tanzania and
Zambia. Maputo, 30‐31 March 2011.
9. Fjeldstad, O.‐H. How taxation can make the authorities more accountable. Presentation at the
launch of the Norwegian Government’s programme Tax for Development, Oslo, 11 March 2011.
10. Fjeldstad, O.‐H. How taxation can make the authorities more accountable. Presentation at the
launch of the Norwegian Government’s programme ‘Tax for Development’, Oslo 11 March 2011.
11. Fjeldstad, O.‐H. ‘Perspectives on taxation and state building in Africa.’ Presented at conference at
Centro de Estudos e Investigação Científica (CEIC), Universidade Católica de Angola (UCAN),
Luanda, 4 November 2010.
12. Fjeldstad, O.‐H. ‘Taxation in Africa: myths, facts and challenges.’ Presented at Norad’s Annual
Conference on Poverty and Development, Oslo, 15 October 2010.
13. Fjeldstad, O.‐H. ‘Building taxpaying culture: Issues and approaches.’ Technical seminar for the
Mozambique Revenue Authority, Maputo, 25 May 2010.
14. Fjeldstad, O.‐H. ‘Building revenue authorities in Africa: Experiences and challenges.’ Seminar
for the Mozambique Revenue Authority, Maputo, 25 May 2010.
15. Fjeldstad, O.‐H. ‘Taxation and governance: Perspectives on state‐building in Africa.’ Donor
seminar organised by the Royal Norwegian Embassy, Maputo, 24 May 2010.
16. Fjeldstad, O.‐H. ‘Taxation and state‐building in Africa.’ Research seminar at the School of
Development Studies, Univ of Kwazulu‐Natal, Durban, 7 April 2010.
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17. Heggstad, K. ‘Kapitalflukt fra Sør.’ Nord‐Sør Seminar, Bergen, 15 February 2010.
18. Heggstad, K. ‘Kapitalflukt og fattigdom.’ Presentation at the Bergen Resource Centre for
International Development, Chr. Michelsen Institute, 26 February 2010
19. Fjeldstad, O.‐H. ‘Illicit financial flows, tax havens and development.’ Research seminar at the
Institute for Security Studies (ISS), Cape Town, 28 January 2010.
20. Fjeldstad, O.‐H. ‘Taxation and state‐building in developing countries.’ Conference on Taxation
and development to fight against poverty, organised by the European Parliament and the
European Commission, Brussels, 9 December 2009.
http://ec.europa.eu/development/services/events/tax_development/index.cfm
21. Fjeldstad, O.‐H. ‘Taxation and governance: perspectives on state‐building in Africa.’ Research
seminar at the Institute for Security Studies (ISS), Cape Town, 23 November 2009.
22. Fjeldstad, O.‐H. ‘Tax havens and development.’ Presentation of findings and recommendations
of the Norwegian ‘Government Expert Commission on Capital Flight from Poor Countries’ at
the Annual Conference of the Task Force on Financial Integrity and Economic Development,
Washington DC, 16‐17 September 2009. http://www.financialtaskforce.org/wpcontent/
uploads/2009/08/TF‐Conference‐2009‐Agenda‐2.pdf
23. Fjeldstad, O.‐H. Comments on the paper “Government and illicit capital flows from
developing countries” by Stephanie Blankenburg and Mushtaq Khan. Conference on Illicit
Capital Flows, Washington DC, 14‐15 September 2009.
24. Fjeldstad, O.‐H. Tax administration – an entry point for reforms. International conference
From curse to development: Natural resources, institutions and public revenues, Oslo, 8
September 2009. http://www.cmi.no/news/?545=from‐curse‐to‐development‐naturalresources
25. Fjeldstad, O.‐H. Local government finances and financial management in Tanzania: empirical
evidence of trends 2000‐2007. REPOA Annual Research Workshop. White Sands Hotel, Dar es
Salaam, 1‐2 April (with Lucas Katera and Erasto Ngalewa).
http://www.repoa.or.tz/content/blogcategory/38/71/
26. Fjeldstad, O.‐H. Maybe we should pay tax after all? Citizens’ changing views on taxation in
local government authorities. REPOA Annual Research Workshop. White Sands Hotel, Dar es
Salaam, 2‐3 April 2008.
27. Fjeldstad, O.‐H. Taxation, aid and democracy: The evolution of tax systems in Africa. Final
conference of the research programme ‘Development Paths in the South’. Research Council of
Norway. Oslo, 10 March 2008.
28. Fjeldstad, O.‐H. Taxation, governance and state‐building: Concepts and issues. Seminar on
Taxation and development: Why taxes matter and the role of donors. Norad, Oslo, 12
March 2008.
29. Fjeldstad, O.‐H. Taxation and state‐building: Lessons from tax reforms in poor countries.
Seminar on Taxation and development: Why taxes matter and the role of donors. Norad,
Oslo, 12 March 2008.
30. Fjeldstad, O.‐H. Revenue authorities: Experiences from sub‐Saharan Africa. SEAPREN
Conference on Poverty Policies and Budgetary Processes. Safari Court Conference Centre.
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Windhoek, 5 ‐ 6 July 2007.
31. Fjeldstad, O.‐H. and M. Moore. Taxation and state‐building: Poor countries in a globalized
world. The Annual Bank Conference on Development Economics (ABCDE), session on Taxation
and state‐building in developing countries. Bled, Slovenia, 17‐18 May 2007.
32. Fjeldstad, O.‐H. Taxation and accountability: Political economy perspectives. Summit of Africa
Tax Practitioners’ Conference on Tax and the Investment Climate in Africa. Livingstone,
Zambia, 26 – 27 February 2007.
33. Fjeldstad, O.‐H. Taxation and governance: Challenges for donors. Ministry of Foreign Affairs’
Tax Seminar. Oslo, 14 February 2007.
34. Fjeldstad, O.‐H. Resourcing development: Opportunities for fiscal self‐reliance in Tanzania.
Natural Resources Management Programme Workshop, Ministry of Natural Resources and
Tourism (MNRT). Bagamoyo, 2 ‐ 3 October 2006.
35. Fjeldstad, O.‐H. Tax reform in developing countries – how can we establish accountable
resource mobilisation? Issues for debate. GTZ Public Finance Conference. Eschborn, 7
September 2006.
36. Fjeldstad, O.‐H. Independent revenue authorities: Successes and failures. ATI Workshop on
Tax Policy and Administration. Africa Tax Institute, University of Pretoria, 19‐20
June 2006.
37. Fjeldstad, O.‐H. Monitoring performance of revenue authorities. ATI Workshop on Tax Policy
and Administration. Africa Tax Institute, University of Pretoria, 19‐20 June 2006.
38. Fjeldstad, O.‐H. Local revenue mobilisation in urban authorities: Lessons from Africa.
REPOA’s 11th Annual Research Workshop. Dar es Salaam, 4 April 2006.
39. Fjeldstad, O.‐H. and O. Therkildsen. Poll taxation and state‐society relations in Tanzania and
Uganda. The African Studies Association’s (ASA) Annual Meeting. Washington DC, 20
November 2005.
40. Fjeldstad, O.‐H. Local revenue mobilization in urban settings. Workshop on Local Governance
and Poverty Alleviation in Africa, African Development Bank. Tunis, 21‐24 June 2005.
41. Fjeldstad, O.‐H. Privatised tax collection: Experiences from local authorities in Tanzania.
Workshop on the Formative Process Research on the Local government Reform in Tanzania.
REPOA, Dar es Salaam, 30‐31 August 2004.
42. Fjeldstad, O.‐H. Taxation and accountability. Lessons from sub‐Saharan Africa. The Eschborn
Dialogue Conference, GTZ, Eschborn, 16 June 2004.
43. Fjeldstad, O.‐H. Bribes, taxes and property rights: Business constraints for small enterprises
in Tanzania. The Annual Bank Conference on Development Economics (ABCDE)‐Europe,
Brussels 10 May 2004.
44. Fjeldstad, O.‐H. To pay or not to pay? Tax compliance in local authorities in Tanzania.
REPOA’s 9th Annual Research Workshop. Dar es Salaam, 26 March 2004.
45. Fjeldstad, O.‐H. Non‐payment of service charges in South Africa. Research seminar at the
19
Namibian Economic Policy Research Unity (NEPRU), Windhoek. 29 January 2004.
46. Fjeldstad, O.‐H. in collaboration with V. Iversen, G. Bahiigwa and F. Ellis. The birth, demise
and resurrection of the private tax collector. Tax farming in rural Uganda. Workshop on
Taxation, accountability and poverty at the Annual Conference of the Norwegian Association
for Development Research (NFU) ‘Politics and poverty’. Oslo, 23‐24 October 2003.
47. Fjeldstad, O.‐H. and L. Rakner. Taxation and tax reforms in developing countries. Illustrations
from sub‐Saharan Africa. Workshop on Taxation and Development. NORAD, Oslo, 24-03-2003.
48. Fjeldstad, O.‐H. What has trust got to do with it? Reflections on the non‐payment of service
charges in local authorities in South Africa. The Annual Meeting for the Adm in South Africa
Research Programme. Cape Town, 2‐4 December 2002.
49. Fjeldstad, O.‐H. Fighting fiscal corruption. Lessons from the Tanzania Revenue Authority.
Conference on Taxation Perspectives: A Democratic Approach to Public Finance in Developing
Countries’. Institute of Development (IDS), Sussex, 28 – 29 October 2002.
50. Fjeldstad, O.‐H., B. Shallanda and U. Hussein. TAXMOD. A revenue projection model for
Tanzania. The 2nd National Workshop on Macroeconomic Modelling in Tanzania, Dar es
Salaam, 29‐30 April 2002.
51. Rakner, L. Accountability through tax reforms? The case of sub‐Saharan Africa. Conference
Taxation Perspectives: A Democratic Approach to Public Finance in Developing Countries,
Institute of Development (IDS), Sussex (28‐29 October 2002).
52. Rakner, L. 2002. Taxation and development ‐ A question of accountability? Reflections from
sub‐Saharan Africa. The Annual Conference of the Research Programme ‘Taxation, aid and
democracy’, Windhoek (4‐5 April 2002).
53. Rakner, L. The politics of resource mobilisation – a comparative framework.” The Annual
Conference of the Research Programme ‘Taxation, aid and democracy’, Kampala (7‐8 April
2001).
54. Fjeldstad, O.‐H. To pay or not to pay? Reflections on tax compliance in South Africa. The
Annual Meeting for the Adm in South Africa Research Programme. Cape Town, 3‐7 December
2000.
55. Rakner, L. The politics of resource mobilisation. Reflections from Namibia. NEPRU‐seminar,
Windhoek (10 July 2000).
56. Rakner, L. The politics of revenue mobilisation. Reflections from Namibia.” The Annual
Conference of the Norwegian Association for Development Research, Bergen (5‐6 October 2000).
57. Fjeldstad, O.‐H. Taxation and tax administration in developing countries. Illustrations from
Tanzania. NORAD seminar. Oslo, 13 April 2000.
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