Publications


Staff

Books
*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.
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 ).
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.
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
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.
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.
*2015*
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.
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.
*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.
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.
Journal articles
*2017*
Balco, T. 2017. “ATAD 2: Anti-Tax Avoidance Directive.” European Taxation Journal 57(4), International Bureau for Fiscal Documentation.
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.
Cnossen, S. 2017. “De belastingrevolutie van Trump.” Me Judice, 24 March: 1-4.
Cnossen, S. 2017. “Corporation taxes in the European Union: Slowly moving toward comprehensive business income taxation?” International Tax and Public Finance, 2017: 1-33.
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.
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.
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.
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*
Cnossen, S. 2015. “Mobilizing VAT Revenues in African Countries.” International Tax and Public Finance 22(6): 1077-1108.
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
*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.
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.
McCluskey, W.J. and Plimmer, F. 2016. Property Taxation for Developing Economies. FIG 67 (Commission 9), Rome: International Federation of Surveyors: 1-51.
Pandey, L., Wallace, S. and Warner, N. 2016. “Opening and Closing of Early Care and Education Establishments.” FRC Policy Brief, Publication 283
Pandey, L., Warner, N. and Wallace, S. 2016. “Capacity of Child Care Centers by Location.” FRC Report, Publication 284.
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*
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.
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.
*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.
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.
PhD/LLD Theses
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).

Students
Books
*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
*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
*2016*
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.
PhD/LLD Theses
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).
Colesky, T. 2015. A Comparative Study on Customs Tariff Classification, LLD thesis (African Tax Institute, University of Pretoria).
Carvalho Jr, P.B.H. 2017. Property Tax Performance and Potential in Brazil, PhD thesis (African Tax Institute, University of Pretoria).
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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