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Staff |
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Books |
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| 2022 | |
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Bahl, R., McCluskey, W. and Franzsen, R. 2022. “Current Policies and Practices”, in McCluskey, W.J., Bahl, R., Franzsen, R. (eds.) Property Tax in Asia – Policy and Principles. Lincoln Institute of Land Policy: Cambridge MA, 19-88. |
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Bahl, R., McCluskey, W. and Franzsen, R. 2022. “Lessons Learned and Prospects for Reform”, in McCluskey, W.J., Bahl, R., Franzsen, R. (eds.) Property Tax in Asia – Policy and Principles. Lincoln Institute of Land Policy: Cambridge MA, 89-105. |
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Bahl, R., McCluskey, W., Franzsen, R. and Li, W. 2022. “Context and Comparative Analysis”, in McCluskey, W.J., Bahl, R., Franzsen, R. (eds.) 2022. Property Tax in Asia – Policy and Principles. Lincoln Institute of Land Policy: Cambridge MA,3-18. |
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McCluskey, W.J., Bahl, R., Franzsen, R. (eds.) 2022. Property Tax in Asia – Policy and Principles. Lincoln Institute of Land Policy: Cambridge MA, xviii and 531 pages. |
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Van Zyl, S.P. 2022. “The stick and carrot approach towards environmental fiscal reform in India” in Nagar, R and Thakkar, H. (eds.) The Indian Yearbook of Law and Interdisciplinary Studies. Routledge: London, 74-97. |
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| 2021 | |
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McCluskey, W., Plimmer, F. and Franzsen, R. 2021. “Introduction and Observations”, in Radvan, M., R. Franzsen, W.J. McCluskey and F. Plimmer (eds.) Real Property Taxes and Property Markets in CCE Countries and Central Asia. Lex Localis Institute for Local Self-Governance: Maribor, 1-46. |
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Oguttu, A.W. 2021. Base Erosion and Profit Shifting: A Blueprint for Africa’s Response. IBFD: Amsterdam. |
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Radvan, M., Franzsen, R., McCluskey, W.J. and Plimmer, F. (eds.) 2021. Real Property Taxes and Property Markets in CCE Countries and Central Asia. Lex Localis Institute for Local Self-Governance: Maribor, xv and 1,121 pages (online). |
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Van Oordt, M. 2021. “The VAT under Excess Capacity: The Case of Ethiopia”, in Van Brederode, R.F. (ed.) Virtues and Fallacies of VAT – An Evaluation after 50 Years. Wolters Kluwer: AH Alphen aan de Rijn, 603-616. |
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Van Oordt, M. 2021. “VAT Refunds in Developing Countries”, in Van Brederode, R.F. (ed.) Virtues and Fallacies of VAT – An Evaluation after 50 Years. Wolters Kluwer: AH Alphen aan de Rijn, 405-418. |
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| 2020 | |
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Jacobs. B. and Cnossen, S. (eds.) Tax by Design for the Netherlands [manuscript under consideration by Oxford University Press]. This is an English translation of Jacobs. B. and Cnossen, S. (eds.) Ontwerp voor een beter belastingstelsel (2019), ESB. ISBN/EAN: 978-90-826379-3-9. |
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Bahl, R. 2020. “The Architecture of Intergovernmental transfers: Principles and Practice in Low and Middle Income Countries”, in Zahir, F. and Yilmaz, S. (eds) Intergovernmental Transfers in Federations, Edward Elgar Publishers: Northampton MA, 7-20. |
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Cnossen, S. and Sørensen, P. 2020. “Towards a true dual income tax” (Chapter 3), in Jacobs. B. and Cnossen, S. (eds.) Tax by Design for the Netherlands [manuscript under consideration by Oxford University Press]. |
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Cnossen, S. 2020. “Modernizing the Dutch VAT” (Chapter 21), in Jacobs. B. and Cnossen, S. (eds.) Tax by Design for the Netherlands [manuscript under consideration by Oxford University Press]. |
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Cnossen, S. 2020. “Excise taxation to correct market and individual failure” (Chapter 23) in Jacobs. B. and Cnossen, S. (eds.) Tax by Design for the Netherlands [manuscript under consideration by Oxford University Press]. |
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Franzsen, R. 2020. “A Review of Property Transfer Taxes in Africa”, in Land reform in Africa New Ideas Opportunities and Challenges, African Development Bank, 112-131. |
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| 2019 | |
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Andilile, J., Fjeldstad, O-H. and Mmari, D. 2019. “The legislative landscape of the petroleum sector in Tanzania”, in Fjeldstad, O-H., Mmari, D. and Dupuy, K (eds) Governing petroleum resources: Prospects and challenges for Tanzania, Chr. Michelsen Institute and REPOA. Bergen/Dar es Salaam, 26-34. |
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Andilile, J., Fjeldstad, O-H., Mmari, D. and Orre, A. 2019. “Is the current fiscal regime suitable for the development of Tanzania’s offshore gas reserves?”, in Fjeldstad, O-H., Mmari, D. and Dupuy, K (eds) Governing petroleum resources: Prospects and challenges for Tanzania, Chr. Michelsen Institute and REPOA. Bergen/Dar es Salaam, 42-48. |
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| Bahl, R. 2019. “The Architecture of Intergovernmental Transfers: Principles and Practice in Low and Middle Income Countries,” in Zahir, F. and Yilmaz, S. (eds.) Intergovernmental Transfers in Federations, Edward Elgar Publishers: Cheltenham, UK. | |
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Cnossen, S. 2019. “Accijnzen als correctie op markt- en individueel fallen” (Excises to correct for market and individual failure), in Cnossen, S. and Jacobs, B. (eds.), Design of a better tax system for the Netherlands, 280-291. |
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Cnossen, S. 2019. “Modernisering van de btw” (Modernizing the VAT), in Cnossen, S. and Jacobs, B. (eds.), Design of a better tax system for the Netherlands, 254-267. |
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Cnossen, S. 2019. Modernizing VATs in Africa, Oxford University Press: UK. |
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Cnossen, S. and Jacobs, B. 2019. “Ontwerp voor een beter belastingstelsel”, in Cnossen, S. and Jacobs, B. (eds.) Design of a better tax system for the Netherlands, 8-17. |
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Cnossen, S. and Jacobs, B. 2019. Ontwerp voor een beter belastingstelsel (Design of a better tax system for the Netherlands), Ten Brink, Meppel: The Netherlands. |
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Evans, C.C., Franzsen, R.C.D. and Stack, E., (eds.) 2019. Tax Simplification – An African Perspective. Pretoria University Law Press: Pretoria. |
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Fjeldstad, O-H. and Johnsøn, J. 2019. “Shaping petroleum policies in Tanzania: The role of lobbyists”, in Fjeldstad, O-H., Mmari, D. and Dupuy, K (eds) Governing petroleum resources: Prospects and challenges for Tanzania, Chr. Michelsen Institute and REPOA. Bergen/Dar es Salaam, 114-121. |
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Fjeldstad, O-H., Mmari, D. and Dupuy, K. (eds). 2019. Governing petroleum resources: Prospects and challenges for Tanzania, Chr. Michelsen Institute and REPOA: Bergen/Dar es Salaam. |
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Fjeldstad, O-H., Mmari, D. and Dupuy, K. 2019. “Lessons learned and policy implications”, in Fjeldstad, O-H., Mmari, D. and Dupuy, K (eds) Governing petroleum resources: Prospects and challenges for Tanzania, Chr. Michelsen Institute and REPOA. Bergen/Dar es Salaam, 147-163. |
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Fjeldstad, O-H., Mmari, D. and Dupuy, K. 2019. “Petroleum resources, institutions and politics: An introduction to the book”, in Fjeldstad, O-H., Mmari, D. and Dupuy, K (eds) Governing petroleum resources: Prospects and challenges for Tanzania, Chr. Michelsen Institute and REPOA. Bergen/Dar es Salaam, 4-12. |
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Fjeldstad, OL-H., Jahari, C., Mmari, D. and Hoem Sjursen, I. 2019. “Non-resource taxation in a resource-rich setting”, in Fjeldstad, O-H., Mmari, D. and Dupuy, K (eds) Governing petroleum resources: Prospects and challenges for Tanzania, Chr. Michelsen Institute and REPOA. Bergen/Dar es Salaam, 66-71. |
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Franzsen, R.C.D. 2019. “A Review of Property Transfer Taxes in Africa”, in Land reform in Africa New Ideas Opportunities and Challenges, African Development Bank: Abidjan, 112-131. |
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Franzsen, R.C.D., Ali-Nakyea, A. and Tommy, A. 2019. “Simplifying recurrent property taxes in Africa” in Evans, C.C., Franzsen, R.C.D. and Stack, E., (eds.) Tax Simplification – An African Perspective, Pretoria University Law Press: Pretoria 178-203. |
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Hoem Sjursen, I., Fjeldstad, O-H. and Mmari, D. 2019. “Natural resource revenues and corruption: An experimental study of citizens’ expectations”, in Fjeldstad, O-H., Mmari, D. and Dupuy, K (eds) Governing petroleum resources: Prospects and challenges for Tanzania, Chr. Michelsen Institute and REPOA. Bergen/Dar es Salaam, 132-138. |
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Mmari, D., Andilile, J. and Fjeldstad, O-H. 2019. “The evolution and current status of the petroleum sector in Tanzania”, in Fjeldstad, O-H., Mmari, D. and Dupuy, K (eds) Governing petroleum resources: Prospects and challenges for Tanzania, Chr. Michelsen Institute and REPOA. Bergen/Dar es Salaam, 13-21. |
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Mmari,D., Andilile, J., Fjeldstad, O-H. and Orre, A. 2019. “An overview of the fiscal systems for the petroleum sector in Tanzania”, in Fjeldstad, O-H., Mmari, D. and Dupuy, K (eds) Governing petroleum resources: Prospects and challenges for Tanzania, Chr. Michelsen Institute and REPOA. Bergen/Dar es Salaam, 35-41. |
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Oguttu, A. and Iyer, M. 2019. “Tax Abuse and Implications for Human Rights in Africa”, in Alston, A. and Reisch, N. (eds) Tax, Inequality, and Human Rights, Oxford University Press: UK, 189-208. |
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Plimmer, F. and McCluskey, W.J. (Eds). 2019. Routledge Handbook of Contemporary Issues in Expropriation. Routledge: Oxford, UK. |
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Plimmer, F. and McCluskey, W.J. 2019. “Concluding Comments and Thoughts.” In Plimmer, F. and McCluskey, W.J. (eds) Routledge Handbook of Contemporary Issues in Expropriation, Routledge: Oxford, UK, 453-465. |
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Sørensen, P.B. and Cnossen, S. 2019. “Echte duale inkomstenbelasting” (Real dual income taxation), in Cnossen, S. and Jacobs, B. (eds.), Design of a better tax system for the Netherlands, 32-45. |
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Stack, E., Evans, C.C. and Franzsen, R.C.D. 2019. “Introduction”, in Evans, C.C., Franzsen, R.C.D. and Stack, E., (eds.) Tax Simplification – An African Perspective, Pretoria University Law Press: Pretoria, 1-7. |
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Tran-Nam, B., Oguttu, A.W. and Mandy, K. 2019. “Overview of tax complexity and tax simplification: A critical review of concepts and issues”, in Evans, C.C., Franzsen, R.C.D. and Stack, E., (eds.) Tax Simplification – An African Perspective. Pretoria University Law Press: Pretoria, 8-39. |
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Van Oordt, M. and Krever, R. 2019. “Legal Uncertainty in the South African VAT”, in Evans, C.C., Franzsen, R.C.D. and Stack, E., (eds.) Tax Simplification – An African Perspective. Pretoria University Law Press: Pretoria, 160-177. |
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| 2018 | |
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Bahl, R. 2018. “Metropolitan City Finances in the Asia and Pacific Region: Issues, Problems and Reform Options.” In Tax Policy for Sustainable Development in Asia and the Pacific, United Nations and ESCAP. |
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Bahl, R. and Bird, R.M. 2018. Fiscal Decentralization and Local Finance in Developing Countries. Cheltenham: Edward Elgar Publishing.2018. |
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Bahl, R. and Qiao, B. 2018. “Intergovernmental Finance in China and the BRICS Domestic Agenda. In Steytler, N. (ed.) The BRICS Partnership: Challenges and Prospects for Multilevel Government, Dullah Omar Institute and Juta & Co: Cape Town, 90-100. |
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Chau, K.W., McCluskey, W.J., Wong, S.K., Liang, J. and Cunningham, C. 2018. “Transaction Based Indices.” In Macgregor, B.D., Schulz, R. and Green, R.K. (eds.) The Routledge Companion to Real Estate Investment, Routledge Publishing: London. |
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Moore, M., Prichard, W. and Fjeldstad, O-H. 2018. Taxing Africa: Coercion, reform and development. London: Zed Books. |
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Plimmer, F. and McCluskey, W.J. (eds.) 2018. Routledge Handbook of Contemporary Issues in Expropriation. Abington: Routledge. |
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Plimmer, F. and McCluskey, W.J. 2018. “Concluding Comments and Thoughts.” In Plimmer, F. and McCluskey, W.J. (eds) Routledge Handbook of Contemporary Issues in Expropriation, Abington: Routledge, 453-465. |
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Van Oordt, M., (eds). “Value Added Tax”. (2018). United Nations Handbook on Selected Issues for Taxation of the Extractive Industries by Developing Countries. |
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| 2017 | |
| Balco, T. and Yeroshenko, X. 2017. “How Are We Doing with BEPS Recommendations in the EU?” In Rocha, S.A. and Christians, A. (eds.) Tax Sovereignty in the BEPS Era. Alphen aan den Rijn: Kluwer Law International: 243-278. ISBN 978-90-411-6707-1, e-Book: ISBN 978-90-411-6708-8, web-PDF: ISBN 978-90-411-8832-8. | |
| Cnossen, S. 2017. “A Brief Taxonomy of Corporation Tax Regimes.” In Rosenbloom, H.D. (ed.) ITP @ 20, 1996-2016, New York University, School of Law: 185-208 | |
| Fjeldstad, O-H. and Johnsøn, J. 2017. “Governance Challenges in Tanzania’s Natural Gas Sector: Unregulated Lobbyism and Uncoordinated Policy.” In Williams, A. and le Billon, P. (eds.) Corruption, natural resources and development: from resource curse to political ecology. Cheltenham, UK: Edward Elgar Publishing: 44-57. ISBN 978-17-853-6119-7. | |
| Fjeldstad, O-H. and Katera, L. 2017. “Theory and Practice of Decentralization by Devolution: Lessons from a Research Programme in Tanzania (2002-13).” In Mmari, D. and Wangwe S. (eds.) Research and policy nexus: Perspectives from twenty years of policy research in Tanzania. Dar es Salaam: Mkukui na Nyota Publishers Ltd: 43-56. ISBN 978- 9987-75-396-3. | |
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Franzsen, R.C.D. and McCluskey, W.J. (eds.) 2017. Property Tax in Africa – Status, Challenges and Prospects. Cambridge, Massachusetts: Lincoln Institute of Land Policy.ISBN 978-15-584-4363-1 (pbk), ISBN 978-15-584-4364-8 (prc), ISBN 9781558443655 (epub), ISBN 978-15-584-4366-2 (ibook), ISBN 978-15-584-4367-9 (pdf ). |
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| Bidanset, P.E., Davis, P.T., McCord, M. and McCluskey, W.J. 2017. “Further Evaluating the Impact of Kernel and Bandwidth Specifications of Geographically Weighted Regression on the Equity and Uniformity of Mass Appraisal Models.” In d'Amato, M. and Kauko, T. (eds.) Advances in Automated Valuation Modeling AVM After the Non-Agency Mortgage Crisis. Switzerland: Springer International Publishing: 191-199. ISBN 978-3-319-49746-4. | |
| McCluskey, W.J. and Borst, R. 2017. “The Theory and Practice of Comparable Selection in Real Estate Valuation.” In d'Amato, M. and Kauko, T. (eds.) Advances in Automated Valuation Modeling AVM After the Non-Agency Mortgage Crisis. Switzerland: Springer International Publishing: 307-330. ISBN 978-3-319-49746-4. | |
| 2016 | |
| Balco. T. and Yeroshenko, X. 2016. “Current Discussion About the Adoption of General Anti-Avoidance Rules (GAARs) in Kazakhstan.” The Tax Law Review of the European School of Advanced Tax Studies, University of Bologna. | |
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Fjeldstad, O-H. 2016. “Kapitalflukt, Skattepolitikk og Lobbyister i Afrika.” [Capital flight, tax policy and lobbying]. In Jacobsen, S.K. and Ringstad, S. (eds.) Skjult: Skatteparadis, kapitalflukt og hemmelighold [Hidden: Tax havens, capital flight and secrecy]. Oslo: Tax Justice Network. ISBN: 978-82-999163-5-6 (utg. trykt), ISBN: 978-82-999163-6-3 (ebok |
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| Fosu, A. 2016. “Goal 1 of the Sustainable Development Goals (SDG 1).” In Lalaguna et al. (eds.) International Society and Sustainable Development Goals, UN Sustainable Development Goals Fund: 99-172. ISBN: 978-84-9135-464-2. | |
| Roeleveld, J., West, C. and Franzsen, R.C.D. 2016. Trends and Players in Tax Policy: South Africa. Amsterdam: Published for the Institute for Austrian and International Tax Law, Austria by the International Bureau for Fiscal Documentation: 553-585. ISBN 978-90-8722-359-5. | |
| Belkindas, M., and Ngwenya P. 2016. “Creating an Inclusive and Credible Statistical System.” In Alam A., Mokate, R., and Plangemann, K.A. (eds.) Making it Happen: Selected Case Studies of Institutional Reforms in South Africa, Washington DC: World Bank: 91-102. ISBN (paper): 978-1-4648-0768-8, ISBN (electronic): 978-1-4648-0769-5 DOI: 10.1596/978-1-4648-0768-8. | |
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Zikhali, P., Gulati, M. and Ngwenya, P. 2016. “Financing the green economy.” In Swilling, M., Musango, J.K. and Wakeford, J. (eds.) Greening the South African Economy: Scoping the issues, challenges, and opportunities, Cape Town: UCT Press: 315-333. ISBN 978-17-7582-069-7. |
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| 2015 | |
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Fjeldstad, O-H. 2015. “When the Terrain Does Not Fit the Map: Local Government Taxation in Africa.” In Kjær, A.M., Pederson, L. Engberg and Buur, L. (eds.) Perspectives on politics, production and public administration in Africa. Copenhagen: Danish Institute for International Studies: 147-158. ISBN 978-78-7605-746-6. |
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Muli, K. and Steyn, T. 2015. “Exploring Individual Taxpayers’ Perceptions of Tax Complexity: A Pilot Study.” In Evans, C., Krever, R. and Mellor, P. (eds.) Tax Simplification. Alphen aan den Rijn: Kluwer Law International. ISBN 978-90-411-5976-2. |
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| 2014 | |
| Bahl, R.W., Goh, C and Qiao, B. 2014. Reforming the Public Finance System to Fit a More Urbanized China. Beijing: Financial and Economics Publishing House (in English and Chinese). ISBN 978-7-5095-5569-1. | |
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Fjeldstad, O.-H. and Heggstad. K. 2014. “Capital Flight from Africa – With a Little Help from the Banks.” In Da Rocha, A., Santos, R. and Skauerud, V. (eds.) Fuga de Capitais e a Política de Desenvolvimento a Favor do Mais Pobres em Angola [Capital Flight and Pro-Poor Development Policy in Angola] Luanda: CEIC/NCA: 49-92. |
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Journal articles |
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| 2022 | |
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Erasmus, P. and Van Zyl, S.P. 2022. “A matter of value added tax input deductions and the nexus principle – Consol Glass (Pty) Ltd v The commissioner for the South African Revenue Service (1010/2019) [2020]ZASCA 175 (18 December 2020)”, Tydskrif vir Hedendaagse Romeins Hollandse Reg (85)2 258-275. |
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Fritz, C. and Van Zyl, S.P. 2022. “Tax administration, confidentiality of information, the Promotion of Access to Information Act 2 of 2000, and public figures – Arena Holdings (Pty) Ltd t/a Financial Mail v SARS (88359/2019) [2021] (ZAGPPHC)(16 November 2021)”, Tydskrif vir Hedendaagse Romeins Hollandse Reg (85)4 586-598. |
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Franzsen, R. 2022. “Should Market Value be Retained as the Only Tax Base for Municipal Property Rates in South Africa?”, Potchefstroom Electronic Law Journal 2022(25) Special Edition 1-28. |
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Franzsen, R. 2022. “Prof. Dr. Sijbren Cnossen: doctor honoris causa”, Weekblad fiscaal recht (23 June) 784-786. |
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McCluskey, W.J., Bahl, R. and Franzsen, R. 2022. “Strengthening Property Taxation within Developing Asia”, Background Paper for the Asia Development Bank. |
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Ngidi, M. 2022. “Determining ‘Permanent Establishment’ In the Digital Economy Epoch: A Case for South Africa”, Obiter 43(3) 509-535. |
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Mansour, M. and Zolt, E. 2022. “Personal Income Taxes in the Middle East and North Africa: Prospects and Possibilities”, Canadian Tax Journal (70) 291. |
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| 2021 | |
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Cappelen, A., Fjeldstad, O-H., Mmari, D., Hoem Sjursen, I. and Tungodden, B. 2021. “Understanding the resource curse: A large-scale experiment on corruption in Tanzania”, Journal of Economic Behavior and Organization, Vol 183, 129-157. |
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| Fjeldstad O-H. and Hoem Sjursen, I. 2021. “Customers play an important role in shaping firms’ VAT compliance”, MISUM Academic Insights, Mistra Center for Sustainable Markets, Stockholm School of Economics | |
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Kolstad, I., Wiig, A. and Fjeldstad, O-H. 2021. “Citizens’ preferences for taxation of internationally mobile corporations: Evidence from Tanzania”, Review of Development Economics, 25(2) 548-562. |
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Mansour, S., Wallace, S., Sadiraj, V. and Hassan, M. 2021. “How do electoral and voice accountability affect corruption? Experimental evidence from Egypt”, European Journal of Political Economy, Vol 68 (101994). |
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Mullins, B., Sjoquist, D.L. and Wallace, S. 2021. “Earnings Mobility and the Great Recession”, Social Science Quarterly 102(6). |
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Oguttu, A.W. 2021. “Tax Reforms for Africa to Achieve the UN Sustainable Development Goals Post the COVID-19 Economic Fallout”, British Tax Review, No 3, 298-327. |
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Obuoforibo, B. 2022. “Residence”, in Global Tax Treaties Commentaries. IBFD: Amsterdam. |
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Obuoforibo, B. 2022. “United Kingdom”, in IBFD Country Surveys. IBFD: Amsterdam. |
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Oguttu, AW. 2022. “Preventing International Tax Competition and the Race to the Bottom: A Critique of the OECD Pillar Two Model Rules for Taxing the Digital Economy - A Developing Country Perspective”, Bulletin for International Taxation, (Volume 76), No. 11. |
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Oguttu, A.W. 2022. “South Africa’s Exchange Control Regulations and ‘Loop Structures’: The Income Tax Implications on The Removal of The Restrictions with Effect From 1 January 2021”, SA Mercantile Law Journal, Vol 34 Part 1, 88-117. |
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Oguttu, A.W. 2022. “The Parallel Rise of Multinational Enterprises and the Historical Development of International Tax Rules – Introspection for the New Rules to Tax the Digital Economy”, Bulletin for International Taxation, (Volume 76), No. 10, 476-491. |
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| Oguttu, A.W. 2022. “Preventing Tax Base Erosion and Profit Shifting Occasioned by Offshore Indirect Transfer of Assets: Perspectives from Africa”, World Tax Journal 14(4) 689 -723. | |
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Owens, J. and Schlenther, B. 2022. “Developments in the use of technologies in African Tax Administrations”, African Multi-disciplinary Tax Journal, Issue 1, 1-22. |
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Sen, A. and Wallace, S. 2022. “The Revenue Productivity of India’s Subnational VAT”, National Tax Journal, 75(4) 711-729. |
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Van Zyl, SP. and Fritz, C. 2022 “Different cities, different property-tax-rate regimes: Is it fair in an open and democratic society”, Law, Democracy & Development vol 26 311-341. |
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| 2020 | |
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Ali, M., Fjeldstad, O-H. and Shifa, A. 2020. “European colonization and the corruption of local elites: The case of chiefs in Africa.” Journal of Economic Behavior and Organization (Vol 179) 80-100 (published online 10 September 2020; open access https://doi.org/10.1016/j.jebo.2020.08.043). |
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Bahl, R. and Bird, R. 2020. “Taxing sugary drinks”, ECON Publications 198. |
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Bahl, R., Timofeev, A. and Yilmaz, S. 2020. “Implementing Federalism: The Case of Nepal”, International Center for Public Policy Working Paper Series, at AYSPS, GSU paper2010, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University. (Under review at Public Budgeting and Finance.) |
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Fjeldstad, O-H., Orre, A. and Paulo, F. 2020. “The non-oil tax reform in Angola: Escaping from petroleum dependency?” The Extractive Industries and Society (Vol. 7) (published online 19 June 2020; open access at https://doi.org/10.1016/j.exis.2020.05.009). |
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Fjeldstad, O-H., Kagoma, C., Mdee, E., Hoem Sjursen, I. and Somville, V. 2020. “The customer is king: Evidence on VAT compliance in Tanzania.” World Development (Vol. 128) (open access at https://doi.org/10.1016/j.worlddev.2019.104841). |
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Kolstad, I., Wiig, A. and Fjeldstad, O-H. 2020. “Does an economics education produce technocratic paternalists? Experimental evidence from Tanzania.” Journal of Development Studies (Vol. 56) https://doi.org/10.1080/00220388.2019.1690135. |
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Ngidi, M. 2020. “The termination of the bank-client relationship in South African banking law”, 2020 De Jure 54-69. |
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Ngobeni, V., Breitenbach, M.C. and Aye, G.C. 2020. “Technical efficiency of provincial public healthcare in South Africa”, Cost Effective Resource Allocation 18(3). https://doi.org/10.1186/s12962-020-0199-y. |
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Owens, J. and Schlenther B. 2020. “Post COVID-19: the relevance of customs and tax administrations in addressing human trafficking and modern slavery”, Tax Notes International (Vol 100) 219-230. |
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| 2019 | |
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Ali, M., Fjeldstad, O-H., Jiang, B. and Shifa, A. 2019. “Colonial legacy, state building and the salience of ethnicity in Sub-Saharan Africa”, The Economic Journal (Vol. 129, Issue 617), 1048-1081. |
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Bahl, R. 2019. "Rebalancing the Economy and Reforming the Fiscal System of the People's Republic of China" The Governance Brief, Issue 34, Manila: Asian Development Bank. |
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Bahl, R. 2019. “Improving Revenue Mobilization in Metropolitan Cities in Asia and the Pacific Region: Case Studies of Beijing, Mumbai and Manila”, United Nations: ESCAP working papers. |
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Cnossen, S. 2019. “Consumptiebelastingen: keuzes in kaart”, Weekblad Fiscaal Recht, 7268 (3 januari 2019), 10-16. |
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Fjeldstad, O-H., Ali, M. and Katera, L. 2019. “Policy implementation under stress: Central-local government relations in property tax administration in Tanzania”, Journal of Financial Management of Property and Construction (Vol. 24, Issue 2) 129-147. |
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Kolstad, I., Wiig, A. and Fjeldstad, O-H. 2019. “Does an economics education produce technocratic paternalists? Experimental evidence from Tanzania”, The Journal of Development Studies (published online 25 Nov 2019). |
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Nagel, L., Beukes, B., Kirstein, M. and Kunz, R. 2019. “Using Business Simulation Games to Help Students Prepare for Survival in the Workplace”, European Journal of Open, Distance and E-Learning 22(2), 13-37. |
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Oguttu, A. and Kayis-Kuma, A. 2019. “Curtailing aggressive tax planning: The case for introducing mandatory disclosure rules in Australia (Part 1)”, eJournal of Tax Research 17(1), 83-104. |
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Beukes, B., Barac, K. and Nagel, L. 2019. “Student preferences within a holistic blended learning environment”, in Volungeviciene, A.S. (ed) EDEN 2019 Annual Conference, 275-289. |
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| 2018 | |
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Ali, M., Fjeldstad, O-H., Jiang, B. and Shifa, A. 2018. “Colonial legacy, state building and the salience of ethnicity in Sub-Saharan Africa.” The Economic Journal. Published online 13 February 2018. doi: 10.1111/ecoj.12595. |
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Bidanset, P., Davis, P., McCord, M., McCluskey, W. and Lombard, J.R. 2018. Accounting for Locational, Temporal, and Physical Similarity of Residential Sales in Mass Appraisal Modeling: The Development and Application of Geographically, Temporally, and Characteristically Weighted Regression (GTCWR). Journal of Property Tax Assessment & Administration, 14(2), 5-13. |
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Cnossen, S. 2018. “Corporation taxes in the European Union: Slowly Moving Toward Comprehensive Business Income Taxation?” International Tax and Public Finance, 25, 808-840. |
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Cnossen, S., Lejour, A. and Van’t Riet, M. 2018. “ACE or CBIT …Again.” Tax Notes International, December 17, 2018, 1213-1216. |
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Cnossen, S. 2018. “Vennootschapsbelastingregimes: keuze in kaart.” Weekblad Fiscaal Recht, 7264 (29 November 2018), 1532-1537 |
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McCluskey, W.J. and Franzsen, R.C.D. 2018. “Issues around the Value-Based Property Tax in Africa” Journal of Property Tax Assessment & Administration (Vol. 15, No. 2): 19-32. |
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Oguttu, W.A. 2018. “A critique of international tax measures and the OECD BEPS Project in addressing fair treaty allocation of taxing rights between residence and source countries: the case of tax base eroding interest, royalties and service fees from an African perspective” Stellenbosch Law Review 29,(2) 314 – 346. |
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Van Oordt, M., 2018. “Zero‐rating versus Cash Transfers under the VAT.” Fiscal Studies, 39(3): 489-515. |
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Van Oordt, M., “2018. Value-added tax effort.” eJTR, 16: 37. |
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| 2017 | |
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Balco, T. 2017. “ATAD 2: Anti-Tax Avoidance Directive.” European Taxation Journal 57(4), International Bureau for Fiscal Documentation. |
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| Cnossen, S. 2017. “VAT and Agriculture: Lessons from Europe.” International Tax and Public Finance, on line May 18: 1-33. | |
| Cnossen, S. 2017. “African Countries without VAT.” International VAT Monitor, 28(1): 1-10. | |
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Cnossen, S. 2017. “De belastingrevolutie van Trump.” Me Judice, 24 March: 1-4. |
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| Cnossen, S. 2017. “Corporation taxes in the European Union: Slowly moving toward comprehensive business income taxation?” International Tax and Public Finance, 2017: 1-33. | |
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Davis, P., McCord, M., Montgomery, E., McCluskey, W., McCord, J., Haran, M. and MacIntyre, S. 2017. “Energy Performance Too Taxing: A CAMA Approach to Modelling Residential Energy in Housing in Northern Ireland.” Journal of European Real Estate Research, 10(2): 124-148. |
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| Wallace, S., Alm, J., Bernasconi, M., Laury, S. and Lee, D. 2017. “Culture, Compliance, and Confidentiality: Taxpayer Behavior in the US and Italy.” Journal of Economic Behavior and Organization, 140: 176-196. | |
| 2016 | |
| Balco, T. and Yeroshenko, X. 2016. “Selected Tax Treaty Issues in Relation to the Extractive Industries.” Tax Guardian 9(1/2016/Q1): 30-37. | |
| Balco, T. and Yeroshenko, X. 2016. “Kazakhstan: Ranges Used for Transfer Pricing Purposes.” International Transfer Pricing Journal 23(3). | |
| Balco, T. and Yeroshenko, X. 2016. “Tax Treaty Issues for the Oil and Gas and Extractive Industries.” Investors’ voice 69: 19-21. | |
| Balco, T. 2016. “Patent Box – Challenge for Slovakia.” Tax and Accounting in Practice Journal I. Bratislava, Slovakia: Wolters Kluwers. | |
| Smulders, S., Stiglingh, M., Franzsen, R. and Fletcher, L. 2016. “Determinants for Internal Tax Compliance Costs: Evidence from South Africa.” Journal of Economic & Financial Sciences 9(3): 714-729. | |
| Jibao, S.S. and Prichard, W. 2016. “Rebuilding Local Government Finances after Conflict: Lessons from a Property Tax Reform Programme in Post-conflict Sierra Leone.” The Journal of Development Studies 52(12): 1759-1775. | |
| McCluskey, W.J. 2016. “Real Property Taxation in the Republic of Kazakhstan.” Land Tenure Journal, FAO and World Bank: 119-138. | |
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Van Oordt, M.L. 2016. “A Nutritional Goods and a Complete Consumer Demand System Estimation for South Africa Using Actual Price Data." South African Journal of Economic and Management Sciences 19(5): 1-13. |
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| Wallace, S., Mullins, B., Rider, M. and Sjoquist, D. 2016. “Long-Run Earning Mobility among Low-Income Individuals.” Journal of Economics and Public Finance (1): 154-170. | |
| 2015 | |
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Cnossen, S. 2015. “Mobilizing VAT Revenues in African Countries.” International Tax and Public Finance 22(6): 1077-1108. |
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| Colesky, T. and Franzsen, R.C.D. 2015. “The Adjudication of Customs’ Tariff Classification Disputes in South Africa: Lessons from Australia and Canada.” Comparative and International Law Journal of Southern Africa XLVIII(2): 254-280. | |
| 2014 | |
| Fjeldstad, O.-H. 2014. “Tax and Development: Donor Support to Strengthen Tax Systems in Developing Countries.” Public Administration and Development 34(3): 182-193. | |
Policy Documents and Working Papers |
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Ali, M. and Fjeldstad, O-H. 2021. “Pre-colonial centralization and tax compliance norms in contemporary Uganda”, UNU-WIDER Working Paper 188. |
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Ali, M., Fjeldstad O-H. and Shifa, A. 2021. “The colonial legacy of corruption among local elites in Africa”, African Economic History Network’s blog. |
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Fjeldstad, O-H., Hellar, G., Mdee, E., Hoem Sjursen, I. and Somville, V. 2021. “VAT receipt lotteries: Can they increase tax revenues in Sub-Saharan Africa?”, CMI Insight 8 (Policy Brief). |
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Fjeldstad, O-H., Gopsill,A., Hoem Sjursen, I. and Therkildsen, O. 2021. “Long-term effects of the COVID-19 pandemic on domestic resource mobilisation in sub-Saharan Africa”, CMI Brief 4 (Policy Brief). |
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| Fjeldstad O-H. and Rakner, L. 2021. “Lobbying and the shaping of tax policies in Tanzania”, CMI Working Paper WP 7: 2021 Bergen: Chr. Michelsen Institute | |
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Peyper, C., van Eyden, R and Blackmore, S. 2021. “Fostering human empowerment through education: the road to progressive political institution”, Department of Economics Working Paper Series, 202110. |
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Peyper, C., van Eyden, R and Blackmore, S. 2021. “The Road to Progressive Political Institutions: Revisiting the Link between Education and Democracy”, World Values Research WVR Working Paper Series, Vol 13 (1). |
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| 2020 | |
| Cnossen, S. 2020. “Excise Taxation for Domestic Resource Mobilization”, CESifo Working Paper No 8442 | |
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Cnossen, S. 2020. “Bouwstenen voor een nog beter belastingstelsel”, Weekblad Fiscaal Recht No 7344 (30 July). |
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Cnossen, S. 2020. “Modernizing General Consumption Taxes in the Caribbean”, Tax Notes International (December 2020). |
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| Cnossen, S. 2020. “Modernizing the European VAT”, CESifo Working Paper No 8279 | |
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Blackmore, S. and Van Eyden, R. 2020. “A Sequence to Reverse Poverty: Institutions, State Capacity and Human Empowerment”, Economic Research Southern Africa (ERSA) Working Paper 832. |
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Blackmore, S. and Van Eyden, R. 2020. “Human Empowerment before Prosperity and Liberty”, World Values Research (WVR) Working Paper Vol. 12, No. 1. 10 |
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Fjeldstad, O-H., Orre, A. and Paulo, F. 2020. “The non-oil tax reform in Angola: Escaping from petroleum dependency?” The Extractive Industries and Society (Vol. 7) (published online 19 June 2020; open access at https://doi.org/10.1016/j.exis.2020.05.009). |
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Ngobeni, V., Aye, G. and Breitenbach, M. 2020. “Estimating wasted resources in South African public schools - a DEA approach”, ATI WP-20-02, University of Pretoria. |
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| Oppong, F. 2020. “An analysis of the impact of jurisdictional fragmentation on property taxes in Ghana”, ATI WP-20-01, University of Pretoria | |
| 2019 | |
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Bahl, R. and Qiao, B. 2019. “Financing Metropolitan Government in Beijing City”, United Nations: ESCAP Working Paper. |
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Brzeski, J., Románová, A. and Franzsen, R.C.D. 2019. “The evolution of property taxes in post-Socialist countries in Central and Eastern Europe”, ATI Working Paper WP-19-01: University of Pretoria. |
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Grote, M., Modi, A., Burns, L., Matheson, T. and Van Oordt, M. 2019. Federal Democratic Republic of Ethiopia - Proposed Direction of Tax Reform. Technical Assistance Report for the International Monetary Fund [Mission to Addis Ababa, Ethiopia, September 2019]. |
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Grote, M., Prihardini, D., Daly, M., Franzsen, R. and McCluskey, W.J. 2019. Review of Property and Trade Taxes, Technical Assistance Report for the International Monetary Fund [Mission to Addis Ababa, Ethiopia, February 2019]. |
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McCluskey, W.J. and Huang, C-Y. 2019. “The role of ICT in property tax administration: Lessons from Tanzania”, CMI Brief No 6, June, Chr Michelsen Institute: Norway. |
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Van Oordt, M. 2019. “VAT Refunds in the Extractive Industries of Developing Countries”, Policy paper on behalf of the International Tax and Investment Center (ITIC). |
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| 2018 | |
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Bahl, R. 2018. “Rebalancing the Economy and Reforming the Fiscal System of the People’s Republic of China.” Asian Development Bank Governance Brief. |
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Kopanyi, M. and Franzsen, R.C.D. 2018. “Property Taxation in Kampala, Uganda: An Analytical Case Study on a Successful Reform”, ATI Working Paper WP-18-03. |
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McCluskey, W., Huang, C-Y., Doherty, P., Franzsen, R. and Fish, P. 2018. “Using information and communication technology to enhance local government revenue collection in Tanzania” ATI Working Paper WP-18-08. |
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McCluskey, W.J., Franzsen, R.C.D., Kabinga, M. and Kasese, C. 2018. “The role of Information Communication Technology to Enhance Property Tax Revenue in Africa: A Tale of Four Cities in Three Countries”, ITCD Working Paper 88. |
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Ngwenya, L. 2018. “International tax agreements and domestic resource mobilisation: Norway's treaty network with low-income countries in Africa”. NORAD research paper: ISBN: 978-82-8369-057-6. |
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Van Oordt, M., 2018. "Bridging social capital" and tax effort in developing countries. ATI working paper, WP/18/06. |
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| 2017 | |
| Ali, M., Fjeldstad, O-H. and Goodfellow, T. 2017. “Taxing the Urban Boom: Property Taxation in Africa.” CMI Insight 1: 2017. Bergen: Chr. Michelsen Institute. | |
| Fjeldstad, O-H., Ali, M. and Katera, L. 2017. “Property Taxation in Developing Countries.” CMI Brief 1: 2017. Bergen: Chr. Michelsen Institute. | |
| 2016 | |
| Cappelen, A., Fjeldstad, O-H., Mmari,D., Sjursen, I.H. and Tungodden, B. 2016. “Not So Great Expectations: Gas Revenue, Corruption and Willingness to Pay Tax in Tanzania.” CMI Brief 4 2016. Bergen: Chr. Michelsen Institute. | |
| Cnossen, S. 2016. “Tackling Spillovers by Taxing Corporate Income at Source in the European Union.” CPB Discussion Paper. [Also a CESifo Working Paper No. 5790 (March)]. | |
| Cnossen, S. 2016. Kazakhstan: VAT and Agriculture. Washington DC: World Bank. | |
| Fjeldstad, O-H. 2016. “What Have We Learned About Tax Compliance in Africa?” ICTD Summary Brief 5. Brighton: International Centre for Tax and Development. | |
| Fjeldstad, O-H. 2016. “Revenue Mobilization at Sub-national Levels in Sudan.” Report SR 2016: 1 (March). Bergen: Chr. Michelsen Institute. | |
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Fjeldstad, O-H., Fundanga, C. and Rakner, L. 2016. “The Rise and Fall of the Mining Royalty Regime in Zambia.” CMI Brief 15(2) 2016. Bergen. Chr. Michelsen Institute. |
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McCluskey, W.J. and Plimmer, F. 2016. Property Taxation for Developing Economies. FIG 67 (Commission 9), Rome: International Federation of Surveyors: 1-51. |
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Pandey, L., Wallace, S. and Warner, N. 2016. “Opening and Closing of Early Care and Education Establishments.” FRC Policy Brief, Publication 283 |
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Pandey, L., Warner, N. and Wallace, S. 2016. “Capacity of Child Care Centers by Location.” FRC Report, Publication 284. |
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| Pathak, R., Bourdeaux, C., Wallace, S. and Larson, S. 2016. “State Tax Reform Efforts: 2010-2015.” CSLF Report, Publication No. 22 (also in State Tax Notes 2016). | |
| Warner, N., Pandey, L. and Wallace, S. 2016. “Supply and Demand for Georgia’s Pre-K.” FRC Report, Publication 285. | |
| 2015 | |
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Fjeldstad, O-H., Jahari, C., Mmari, D. and Sjursen, I.H. 2015. "Non-Resource Taxation in a Resource Rich Setting: A Broader Tax Base will Enhance Tax Compliance in Tanzania." CMI Brief 14(8) 2015. Bergen/Dar es Salaam: Chr. Michelsen Institute/REPOA. |
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Fjeldstad, O-H., Ngowi, P. and Rakner, L. 2015. “Shaping the Tax Agenda: Public Engagement, Lobbying and Tax Reform in Tanzania.” CMI Brief 5 2015. Bergen: Chr. Michelsen Institute. |
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| 2014 | |
| Cnossen, S. 2014. “The Long Shadow of the European VAT, Exemplified by the Dutch Experience”, CPB Policy Brief 14/02, CESifo Working Papers 4730. | |
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Fjeldstad, O.-H., Chambas, G and Brun, J. 2014. “Local Government Taxation in Africa: A Comparative Study of Anglophone and Francophone Countries.” CMI Working Paper 2. Bergen: Chr. Michelsen Institute. |
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PhD/LLD Theses |
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Van Oordt, M.L. 2016. A Quantitative Measurement Of Policy Options To Inform Value-Added Tax Reform In South Africa, PhD thesis (African Tax Institute, University of Pretoria). |
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Students |
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Books |
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| 2016 | |
| De Carvalho Junior, P.H.B. 2016. “Administração Tributária do Iptu e seu Impacto na Efetivação do Estatuto da Cidade.” [The Role of Property Tax Administration in the Effectiveness of the Brazilian City Statute]. In Costa, Marco Aurélio (ed.) O Estatuto da Cidade e a HABITAT III: um balanço de quinze anos da política urbana no Brasil e a Nova Agenda Urbana. Brasília: Ipea: 207-232 (in Portuguese). | |
| Jansen van Rensburg, E. 2016. “Income Taxes in the Cape Colony: A Story of Dangerous Beasts and Murderous Fathers.” In Hattingh, J., Roeleveld, J. and West, C. (eds.) Income Tax in South Africa: The First 100 Years 1914-2014, Cape Town: Juta. | |
| Ramfol, R. 2016. “South Africa’s gold mining tax regime.” In Hattingh, J., Roeleveld, J. and West, C. (eds.) Income Tax in South Africa: The First 100 Years 1914-2014, Cape Town: Juta. | |
Journal articles |
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| 2016 | |
| Ali-Nakyea, A. and Owusu Demitia, W.K. 2016. “Ghana's Transfer Regime: The Current Situation and Suggestions for Improvement.” Bulletin for International Taxation, IBFD: 690-693. | |
| Ali-Nakyea, A. and Owusu Demitia, W.K. 2016. “Ghana – Stemming the Tide of Transfer Pricing: A Critical Evaluation of the Efficacy of Ghana’s Transfer Pricing Rules on Services.” International Transfer Pricing Journal 23(2). | |
| Ali-Nakyea, A. and Owusu Demitia, W.K. 2016. “The Need for a Substantial Presence Test in Ghana.” Tax Notes International Journal 81(2): 175-179. | |
| Fritz, C. 2016. “Customs searches – Past, present and future.” JJS 41(1): 19-44. | |
| Schlenther, B. 2016. “Can BEPS Provide a Cure for the Kimberley Process Blues?” International Tax Review (March 2016). | |
| Schlenther, B. 2016. “Addressing Illicit Financial Flows in Africa: How Broad is the Whole of Government Approach Supposed To Be?” Journal of Financial Crime 23(4):1074-1091. | |
| 2015 | |
| Keulder, C. 2015. "What's Good for the Goose is Good for the Gander – Warrantless Searches in Terms of Fiscal Legislation." The South African Law Journal 132(4): 823-848. | |
| 2014 | |
| De Carvalho, P. 2014. “Property Tax Performance in São Paulo.” Journal of Property Tax Assessment & Administration 11(2): 63-89. | |
Policy Documents and Working Papers |
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| 2016 | |
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Makunike, C. 2016. “The Nexus Between Tax Treaties, Transfer Pricing and BEPS. Lessons for African Tax Policy Makers and Administrators.” Africa Tax Research Network (ATRN) Working Paper 05. |
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PhD/LLD Theses |
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Kujinga, B.T. 2014. Comparative Analysis of the Efficacy of the General Anti-avoidance Rule as a Measure against Impermissible Income Tax Avoidance in South Africa, LLD thesis (African Tax Institute, University of Pretoria). |
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Colesky, T. 2015. A Comparative Study on Customs Tariff Classification, LLD thesis (African Tax Institute, University of Pretoria). |
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| Carvalho Jr, P.B.H. 2017. Property Tax Performance and Potential in Brazil, PhD thesis (African Tax Institute, University of Pretoria). | |
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Fritz, C. 2017. An Appraisal of Selected Tax Enforcement Powers of the South African Revenue Service in the South African Constitutional Context, LLD thesis (African Tax Institute, University of Pretoria). |
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