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Publications (47)
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– Temporary bandages to permanent wounds?
This paper provides a contextual analysis of the adoption of Bitcoin as legal tender in El Salvador. First, we outline the historical context and the political situation of the period 2019–24 that serve as context for the passage and implementation of the Bitcoin law (Decree No. 57). We identify the...
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Taxation can contribute to state-building through a tax bargain in which taxpayers are willing to increase compliance in return for improved government accountability. There is limited evidence for this in sub-Saharan Africa where it is argued that the fiscal state is weak, with low tax revenues and...
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– The case study of a foreign-owned mining operation in Tanzania
Based on a case study of an anonymous mining company in Tanzania, this study assesses the implementation of the local content (LC) regulations and guidelines in the country. The analysis focused on the key LC aspects of the direct workforce (employment and training), procurement of goods and...
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In a bid to realize its development aspirations, Tanzania has made concerted efforts to increase public investment, particularly in the last decade. A significant proportion of these investments are financed by contracting debt, manifested by the rapid accumulation of public debt, especially...
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Expansion of social protection reach among workers in the large informal economy represents a persisting and thorny challenge in the development context. In Mainland Tanzania, several domestically led policy reforms have been introduced to increasingly expand social protection for informal workers...
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– Exploring past policy trajectories and simulating future paths
Tanzania has expanded its social protection framework significantly over the past decade, but the country continues to grapple with important gender inequalities. This paper examines, first, the evolution and effects of Tanzania’s social protection policies since the 2000s, from the perspective of...
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Tanzania has experienced relatively strong and stable economic growth accompanied by social stability over the past two decades. The country is also pursuing an ambitious development plan with significant employment objectives. For development to be fully inclusive, specific attention must be paid...
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– Implications for policy
This paper analyses factors for the declining trend in clove exports in Zanzibar using time series data that were collected between 1980 and 2020 and analysed using the vector error correction model, complemented with qualitative analysis. Clove production, producer price, world price, gross...
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– Driving for gender-inclusive development?
In July 2020, the United Republic of Tanzania gained the status of a lower-middle-income country. This came after two decades of significant social policy reforms and transformations in the country’s economic structures. This paper explores social policy trajectories in Mainland Tanzania with a...
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– Examining policy developments and opportunities through a gender lens
Tanzania has undertaken important health sector reforms in the new millennium, and the most recent Health Sector Strategic Plan (2021–26) lays out ambitious targets to achieve universal health coverage. Yet, women in Tanzania continue to face significant barriers in accessing healthcare and the...
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– Lessons from 19th-century America and 21st-century China
How do modern fiscal states arise? Perhaps the most dominant explanation, based on the European experience, is that democratic institutions that limited the extractive power of states—exemplified by the 1688 Glorious Revolution in England—paved the way for the rise of fiscal capacity and subsequent...
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We argue that tax revenues and political institutions placing constraints on the executive power may reinforce each other over time and so co-evolve in the long run. This may also bring a shift in the composition of revenues, from taxes levied on a narrow base to broadly levied taxes.To test these...
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The paper examines the legacy of pre-colonial centralization on tax compliance norms of citizens in contemporary Uganda. By combining geo-referenced anthropological data on pre-colonial ethnic homelands with survey data from several rounds of the Afrobarometer Survey, respondents from the...
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This paper contributes to the debate on domestic revenue mobilization and state-building in the Global South by asking whether there are fiscal states in sub-Saharan Africa. To answer this question, we review the diverse understandings of the fiscal state across relevant literatures and explore...
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– On the role of legibility in tax state development
This paper combines cross-national statistical analysis and in-depth historical case studies of Argentina and Chile to explore the relationship between two crucial dimensions of state capacity.We show that information capacity contributes to the development of fiscal capacity. States require...
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The origins of fiscal capacity have traditionally been linked to warfare and democratization. However, non-democratic states also invest in fiscal capacity, even in times of peace. In fact, the majority of income taxes—a cornerstone of government finance—were introduced by non-democratic states in...
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