Over the last decade several African countries have undertaken comprehensive reforms of their tax administrations, with the aims of increasing revenue and curbing corruption. This paper examines recent experiences in the fight against corruption in the Tanzania Revenue Authority. Two lessons of...

Recent literature on tax administration in poor countries suggests that inducing more fiscal corruption may contribute to reducing tax evasion and increasing tax revenues. But does such an intriguing paradox justify policies that stimulate corruption? Our answer is no, and this note puts forward...

Amartya Sen, in his most recent book Development as Freedom, argues that expansion of human freedom should both be viewed as the primary end and the principle means of development. This paper provides an overview and a critical scrutiny of the Senian perspective from the point of view of an...

This paper presents three propositions about tax collection in local authorities in Tanzania. First, revenue performance depends on the degree of coercion involved in tax enforcement. Second, the extent of coercion depends on the bargaining powers of the stakeholders involved in the tax...

This paper develops a model for Namibian hake, which incorporates the biology, gear selectivity and the economics of the hake fisheries in a framework that allows the analysis of fishing gear impacts on the potential economic gains from the resource. The objective is to produce quantitative...

Within Popo society in Pointe Noire, Congo, fishermen sell their fish to their wives at a price slightly below the local market price. The wives process the fish and re-sell it in distant markets, making a profit they mainly re-invest in their husband's fishing activities. The present paper...

This study sheds light on some of the factors underlying tax compliance in local authorities in Tanzania with the help of original survey data. We use the experience of the poll tax (locally named "development levy") as our case. The survey data indicate that tax compliance seems to be...

Three problems or dilemmas related to credit expansion were analysed: (1) Does larger supply of microcredit increase the possibility of cross-financing? (2) Does capital deepening favour the "richest" of the poor? (3) Does economic success lead to poor repayment behaviour?

The starting point of this paper is a universally observed tendency of common property to be replaced by private property in traditional agriculture. The paper seeks to explore the forces behind such a development. Four different theoretical approaches are discussed: neo-institutional economics,...

This paper presents an outline of different approaches wthin evolutionary game theory and sees these approaches in relation to the problem of choosing among multiple equilibria in normal form games. More specifically the paper extends the analysis of Mailath, Kandori and Rob (1993) addressing...