Odd-Helge Fjeldstad
Datos Biográficos
| ID | 975250 |
|---|---|
| NOMBRE | Odd-Helge Fjeldstad |
| NOMBRES | Odd-Helge |
| APELLIDO | Fjeldstad |
| FIRMA | FJELDSTAD O |
| AFILIACIONES | Chr. Michelsen Institute and African Tax Institute, University of Pretoria |
| VERIFICADO | No |
| TOTAL DE OBRAS | 14 |
| TOTAL DE CITAS | 159 |
| TOTAL COMO AUTOR | 13 |
| TOTAL COMO EDITOR | 1 |
| PRIMER AÑO DE PUBLICACIÓN | 2000 |
| AÑO MÁS RECIENTE DE PUBLICACIÓN | 2020 |
| ÍNDICE H | 8 |
Does an Economics Education Produce Technocratic Paternalists? Experimental Evidence from Tanzania
When confronted with information that ordinary citizens do not care that strongly about efficiency, do economists change their views of optimal public policy? In a randomised experiment on tax preferences conducted among business and economics students in Tanzania, we supplied the treatment group with information that ordinary citizens disagree with implications of efficiency-based optimal tax theory. Tax preferences were then measured using disc…
Colonial Legacy, State-building and the Salience of Ethnicity in Sub-Saharan Africa
African colonial history suggests that British colonial rule may have undermined state centralisation due to legacies of ethnic segregation and stronger executive constraints. Using micro-data from anglophone and francophone countries in sub-Saharan Africa, we find that anglophone citizens are less likely to identify themselves in national terms (relative to ethnic terms). To address endogeneity concerns, we utilise regression discontinuity by fo…
To Pay or Not to Pay? Citizens’ Attitudes Toward Taxation in Kenya, Tanzania, Uganda, and South Africa
Taxation and State-Building in Developing Countries
Vers plus d'éthique dans les douanes en Afrique subsaharienne
Cet article étudie les récentes expériences observées en Afrique subsaharienne en matière de lutte contre la corruption douanière. Il soutient que les réformes visant à renforcer l’intégrité sont trop ciblées sur la transformation des institutions formelles et que l’économie politique des réformes, de même que le rôle des institutions informelles, mériterait davantage d’attention. Dans bon nombre d’administrations douanières, le parrainage s’effe…
Revenue authorities and public authority in sub-Saharan Africa
Since the early 1990s, many countries in sub-Saharan Africa have established semi-autonomous revenue authorities (ARAs), organisationally distinct from ministries of finance, with some real operational autonomy, and with staff paid at rates substantially higher than those in comparable public sector jobs. This has been seen by some observers as a step to dilute the power of the central state executive. We demonstrate that this is a misreading of …
Taxation during State Formation
The article analyses factors constraining the capacity of the Palestinian National Authority (PNA) to raise domestic tax revenue during the period 1994–2000. The article shows that more than any other factor, Israel represented a constraint on the PNA's tax policies and revenue collection. Israel collected the bulk of taxes on traded goods on behalf of the PNA, and until 2000 a large share of income tax came from Palestinians working in Israel. B…
What's trust got to do with it? Non-payment of service charges in local authorities in South Africa
A major financial problem in many municipalities in South Africa is the inadequate collection of service charges due to widespread non-payment. The prevailing view is that non-compliance is caused by poverty and the existence of an 'entitlement culture'. However, huge variations in compliance exist both within poor communities and between communities with similar socio-economic characteristics. How can these differences be explained? Moreover, wh…
Fiscal Corruption
Fiscal Corruption
Collectors, councillors and donors
Why People Pay Taxes
Taxation, coercion and donors
This paper presents three propositions about tax collection by local authorities in Tanzania. First, revenue performance depends on the degree of coercion involved in tax enforcement. Reciprocity does not seem to be an inherent component of the state-society relationship in connection with local government taxation. Second, the extent of coercion depends on the bargaining powers of the stakeholders involved in the tax enforcement process. In part…
Dilemmas of Fiscal Decentralisation
Local taxes represent less than 5 percent of total tax revenues in Tanzania. However, the large number of these taxes, together with their unsatisfactory nature, means that their economic, political and social impacts are considerably more significant than their figure implies. This paper reviews the main characteristics and impacts of the existing local tax system. It discusses how the present tax system emerged, and why it has been maintained f…
To Pay or Not to Pay? Citizens’ Attitudes Toward Taxation in Kenya, Tanzania, Uganda, and South Africa
Why People Pay Taxes
Colonial Legacy, State-building and the Salience of Ethnicity in Sub-Saharan Africa
African colonial history suggests that British colonial rule may have undermined state centralisation due to legacies of ethnic segregation and stronger executive constraints. Using micro-data from anglophone and francophone countries in sub-Saharan Africa, we find that anglophone citizens are less likely to identify themselves in national terms (relative to ethnic terms). To address endogeneity concerns, we utilise regression discontinuity by fo…
What's trust got to do with it? Non-payment of service charges in local authorities in South Africa
A major financial problem in many municipalities in South Africa is the inadequate collection of service charges due to widespread non-payment. The prevailing view is that non-compliance is caused by poverty and the existence of an 'entitlement culture'. However, huge variations in compliance exist both within poor communities and between communities with similar socio-economic characteristics. How can these differences be explained? Moreover, wh…
Taxation, coercion and donors
This paper presents three propositions about tax collection by local authorities in Tanzania. First, revenue performance depends on the degree of coercion involved in tax enforcement. Reciprocity does not seem to be an inherent component of the state-society relationship in connection with local government taxation. Second, the extent of coercion depends on the bargaining powers of the stakeholders involved in the tax enforcement process. In part…
Revenue authorities and public authority in sub-Saharan Africa
Since the early 1990s, many countries in sub-Saharan Africa have established semi-autonomous revenue authorities (ARAs), organisationally distinct from ministries of finance, with some real operational autonomy, and with staff paid at rates substantially higher than those in comparable public sector jobs. This has been seen by some observers as a step to dilute the power of the central state executive. We demonstrate that this is a misreading of …
Fiscal Corruption
Dilemmas of Fiscal Decentralisation
Local taxes represent less than 5 percent of total tax revenues in Tanzania. However, the large number of these taxes, together with their unsatisfactory nature, means that their economic, political and social impacts are considerably more significant than their figure implies. This paper reviews the main characteristics and impacts of the existing local tax system. It discusses how the present tax system emerged, and why it has been maintained f…
Vers plus d'éthique dans les douanes en Afrique subsaharienne
Cet article étudie les récentes expériences observées en Afrique subsaharienne en matière de lutte contre la corruption douanière. Il soutient que les réformes visant à renforcer l’intégrité sont trop ciblées sur la transformation des institutions formelles et que l’économie politique des réformes, de même que le rôle des institutions informelles, mériterait davantage d’attention. Dans bon nombre d’administrations douanières, le parrainage s’effe…
Dilemmas of Fiscal Decentralisation
Local taxes represent less than 5 percent of total tax revenues in Tanzania. However, the large number of these taxes, together with their unsatisfactory nature, means that their economic, political and social impacts are considerably more significant than their figure implies. This paper reviews the main characteristics and impacts of the existing local tax system. It discusses how the present tax system emerged, and why it has been maintained f…
Why People Pay Taxes
Taxation, coercion and donors
This paper presents three propositions about tax collection by local authorities in Tanzania. First, revenue performance depends on the degree of coercion involved in tax enforcement. Reciprocity does not seem to be an inherent component of the state-society relationship in connection with local government taxation. Second, the extent of coercion depends on the bargaining powers of the stakeholders involved in the tax enforcement process. In part…
Collectors, councillors and donors
Fiscal Corruption
Fiscal Corruption
Taxation during State Formation
The article analyses factors constraining the capacity of the Palestinian National Authority (PNA) to raise domestic tax revenue during the period 1994–2000. The article shows that more than any other factor, Israel represented a constraint on the PNA's tax policies and revenue collection. Israel collected the bulk of taxes on traded goods on behalf of the PNA, and until 2000 a large share of income tax came from Palestinians working in Israel. B…
What's trust got to do with it? Non-payment of service charges in local authorities in South Africa
A major financial problem in many municipalities in South Africa is the inadequate collection of service charges due to widespread non-payment. The prevailing view is that non-compliance is caused by poverty and the existence of an 'entitlement culture'. However, huge variations in compliance exist both within poor communities and between communities with similar socio-economic characteristics. How can these differences be explained? Moreover, wh…
Taxation and State-Building in Developing Countries
Vers plus d'éthique dans les douanes en Afrique subsaharienne
Cet article étudie les récentes expériences observées en Afrique subsaharienne en matière de lutte contre la corruption douanière. Il soutient que les réformes visant à renforcer l’intégrité sont trop ciblées sur la transformation des institutions formelles et que l’économie politique des réformes, de même que le rôle des institutions informelles, mériterait davantage d’attention. Dans bon nombre d’administrations douanières, le parrainage s’effe…
Revenue authorities and public authority in sub-Saharan Africa
Since the early 1990s, many countries in sub-Saharan Africa have established semi-autonomous revenue authorities (ARAs), organisationally distinct from ministries of finance, with some real operational autonomy, and with staff paid at rates substantially higher than those in comparable public sector jobs. This has been seen by some observers as a step to dilute the power of the central state executive. We demonstrate that this is a misreading of …
To Pay or Not to Pay? Citizens’ Attitudes Toward Taxation in Kenya, Tanzania, Uganda, and South Africa
Colonial Legacy, State-building and the Salience of Ethnicity in Sub-Saharan Africa
African colonial history suggests that British colonial rule may have undermined state centralisation due to legacies of ethnic segregation and stronger executive constraints. Using micro-data from anglophone and francophone countries in sub-Saharan Africa, we find that anglophone citizens are less likely to identify themselves in national terms (relative to ethnic terms). To address endogeneity concerns, we utilise regression discontinuity by fo…
Does an Economics Education Produce Technocratic Paternalists? Experimental Evidence from Tanzania
When confronted with information that ordinary citizens do not care that strongly about efficiency, do economists change their views of optimal public policy? In a randomised experiment on tax preferences conducted among business and economics students in Tanzania, we supplied the treatment group with information that ordinary citizens disagree with implications of efficiency-based optimal tax theory. Tax preferences were then measured using disc…
Political science (13 obras) · Economics (12 obras) · Taxation and Compliance Studies (12 obras) · Public economics (9 obras) · Business (7 obras) · Law (7 obras) · Fiscal Policy and Economic Growth (6 obras) · Revenue (6 obras) · Tanzania (6 obras) · Finance (5 obras)