17-19 November 2022

Panel: Taxation in Africa pt. I: Why do(n’t) people pay taxes?

Chair: 

Ane Karoline Bak, University of Southern Denmark.

Participants: 

Wilson Prichard, University of Toronto / ICTD. 'Rethinking tax morale: What is it? How to measure it? Why is it important?'. 

Ane Edslev, Aarhus University. 'Meaning Matters – Exploring popular notions and experiences of taxation in the urban informal economy of Tanzania'.

Vanessa van den Boogaard, University of Toronto. 'Informal revenue generation and the state in Sierra Leone'. 

Discussants: 

Anne Mette Kjær, Aarhus University.

Adrienne LeBas, American University.

Panel: Taxation in Africa pt. II: Politics of taxation and tax reforms

Chair:

Matilde Jeppesen, Aarhus University. 

Participants: 

Anne Mette Kjær, Aarhus University and Ane Karoline Bak, University of Southern Denmark. 'Politics of Revenue Bargaining in Africa'.

Kyle McNabb and Hazel Granger, ODI. 'Employment Income Tax in Africa: Findings from a New Dataset'.

Matilde Jeppesen, Aarhus University. 'The Reality of Semi-Autonomy: Zambia Revenue Authority'.

Gayatri Sahgal, University of Oxford. 'Monopolists or Maverisk: Tax Relations of Big Business in Fragile Contexts'. 

Discussants:

Catherine Boone, London School of Economics.

Lise Rakner,  University of Bergen

Panel: Taxation in Africa pt. III: International taxation and tax justice

Chair:

Anne Mette Kjær, Aarhus University

Participants: 

Simon Rakei, University of Cape Town. 'Contradictions in the South Africa-Democratic Republic of Congo Double Tax Treaty and the United Nations'.

Chenai Mukumba, Tax Justice Network Africa. 'The Politics of African Country Participation in the OECD IF on BEPS'.

Dan Ngabirano, School of Law Makerere University. 'Politics, Revenue Bargaining and Uganda’s Petroleum Sector Regulation and Taxation Legislation'

Discussant:

Daniel Mulé, OXFAM America.

Link: ASA 2022

Panel: State-society Relationships and mobilization

27-28 October 2021

Chair: 

Matilde Jeppesen, Aarhus University. 

Participants: 

Mai Van Tran, University of Copenhagen. 'Provoking Civilian Distrust And Disruption Towards Popular Protests: The Role Of Counter-Mobilisation Strategies By Myanmar Military'.

Matilde Jeppesen, Aarhus University. 'Can you tell the difference? The formal autonomy of SARAs'.

Anne Kirstine Rønn, Aarhus University. 'Why do protest movements in Lebanon and Bosnia use different frames to challenge ethno-sectarian politics?'.

Casper Sakstrup and Henrikas Bartusevičius, Aalborg University. 'Group-based injustice motivates, whereas group-based inequality dissuades, political violence'.

Link: DPSA 2021

1-2 September 2021

Panel: Fiscal capacity, reciprocity and the social contract.

Chair: 

Lise Rakner, University of Bergen and CMI

Participants: 

Kunal Sen, UNU-WIDER. 'The political drivers of fiscal states: Evidence from the longue durée'

Sansia Blackmore, African Training Institute. 'Revisiting sources of development disparities: Social contracts, state capacity and societal norms'. 

Anna Persson, University of Gothenburg. 'The power of ideational reach: A new perspective on state capacity'. 

Anne Mette Kjær, Aarhus University. 'Service Provision or tax exemptions: Revenue bargaining in Uganda’s agricultural sector'.

Panel: Taxation, institutions and participation

Chair: 

Vincent Somville, CMI. 

Participants: 

Ane Karoline Bak, University of Southern Denmark. 'Taxation in Senegal: Notes on language and power'.

Jamal Msami, REPOA. 'The politics of taxing faith-based service providers in Tanzania'. 

Ane E. Jacobsen, aarhus University. 'Taxation in the informal economy: towards a meaning-oriented conceptualization'. 

Matilde Jeppesen, Aarhus University. 'Does autonomy matter? Exploring the impact of Zambia Revenue Authority’s semi-autonomous status'.

Ivana Haakens, The Norwegian Tax Administration. 'Trust in the Norweigian Tax Administration'.

Link: TaxCapDev 2021

Panel: (Re)conceptions and (Re)consideration of the Dynamics of Taxation

16-20 November 2021

Chair:

Ane Karoline Bak, University of Southern Denmark. 

Participants: 

Ane Karoline Bak, University of Southern Denmark and Vanessa van den Boogaard, University of Toronto. 'A tax by any other name? Conceptions of taxation and implications for research'.

Matilde Jeppesen, Aarhus University. 'The reality of semi-autonomy: the Zambia Revenue Authority.'

Laura Channing, London School of Economics. 'Labour taxes in the Sierra Leone Protectorate: calculating the costs of reform'. 

Colette Nyirakamana, McMaster University. 'The Institutional and Political Dynamics Affecting Revenue Mobilization in the Cities of Accra and Nairobi'.

Discussant:

Catherine Boone, The London School of Economics

Link: ASA 2021

28-29 October 2021. 

Anne Mette Kjær (not present), Marianne S. Ulriksen, University of Souther Denmark, Ane Karoline Bak University of Southern Denmark. 'When states negotiate revenue: Responsive governments and revenue foregone’. 

Link: DPSA 2021

Workshop: Taxation and state-society relations in a comparative perspective

10 – 13 August 2021

Chairs:

Johanna Söderström, Uppsala University.

Anne Mette Kjær, University of Aarhus.

Anna Persson, University of Gothenburg.

Lise Rakner, University of Bergen . 

Participants: 

Anne Mette Kjær, University of Aarhus., Marianne S. Ulriksen, University of Southern Denmark, and Ane Karoline Bak, University of Southern Denmark. 'Politics of Revenue Bargaining in Afirca: Glimpses of state-society reciprocity (conclusing chapter)'. 

Rasmus Broms, University of Gothenburg. 'Boxholm tea party: Taxation and voter turnout in a mature democracy'.

Camille Pellerin and Johanna Söderström, Uppsala University. 'Render unto Caesar the things that are Caesar’s and unto God the things that are God’s’? Making Sense of Tax Non-Compliance in Ethiopia'.

Ane Karoline Bak, University of Southern Denmark. 'Understanding the contextualised role of taxation in state-society accountability relations in Senegal'.

Anna Persson and Elise Tengs, University of Gothenburg. 'Who Pays for Distributive Politics? Reassessing the Patronage State in Sub-Saharan Africa'.

Johanna Söderström, Uppsala University, and Lise Rakner, University of Bergen. 'Imagining Solidarity around Taxation in Namibia – Generalized or Personal, Calculative or Affective?'

Samuel Sharp, Stephanie Sweet and Alina Rocha Menocal, ODI. 'Civil Society Engagement in Tax Reform: Appetite, Capacity, and Influence'.

Jessica Gottlieb, Texas A&M University, Adrienne LeBas, American University, and Janica Magat, Texas A&M University. 'Can Social Intermediaries Build the State? Evidence from an Experiment in Lagos, Nigeria'.

Link: NOPSA 2021

Workshop: ‘Fiscal states – the Origins and Development implications’

15-22 June 2021

Virtual meeting. 

Matilde Jeppese, Aarhus University, Anne Mette Kjær, Aarhus Uniervsity and Ane Karolien Bak, University of Southern Denmark, 'Fiscal states in sub-Saharan Africa: Conceptualization and empirical trends'.

Link: UNU-WIDER 2021

1 June 2021

Online presentation at the Tax For Development Webinar Series, organised by CMI and the TaxCapDev-Network.

Anne Mette Kjær, ‘When ‘Pockets of effectiveness’ matter politically: Extractive industry regulation and taxation in Uganda and Tanzania’.

Link: Tax for Development Webinar Series

Workshop: DaWS Early Career Workshop

May 2021. 

Ane Karoline Bak, University of Southern Denmark. Understanding the contextualised role of taxation in state-society accountability relations in Senegal. 

2-3 December 2019. 

Anne Mette Kjær and Ane Karoline Bak presented the theoretical framework and selected findings from the PSRB research project.

Seminar: The Social Contract and the Welfare State in Comparative Perspective

16-17 December 2019. 

Marianne S. Ulriksen, University of Southern Denmark.Communitarian versus Individual Norms: Do conflicting norms threaten the sustainability of social protection programmes in Africa?.

Link: CERI Seminar 2019

Workshop: ’Social protection for social cohesion’ 

4-5 December, 2019. 

Marianne S. Ulriksen, University of Southern Denmark. ‘Whose responsibility: Mine, yours or ours? How cultural-specific norms shape the potential social cohesion outcomes of social protection'. 

Link: DIE 2019

Panel: Colonial and Contemporary Dynamics of Taxation in Africa

19-21 November 2020

Chair: 
Ane Karoline Bak, Aarhus University

Participants:

Vanessa van den Boogaard, International Centre for Tax and Development and University of Toronto. 'Hybrid outcomes of formal and informal taxation: Informal revenue generation as patrimonial resource distribution in Sierra Leone'. 

Laura Channing, University of Cambridge. 'Internal Inequalities: Taxpayers, Taxation and Expenditure in a Composite Colonial State'. 

Matilde Jeppesen, Aarhus University. 'Facilitating the Fiscal Contract? The Case of Semi-Autonomous Revenue Authorities in Sub-Saharan Africa'.

Ane Karoline Bak, Aarhus University. 'A brokered or broken fiscal contract in Senegal?'.

Discussant:

Cathrine Boone, The London School of Economics and Political Science

Link: ASA 2020

Panel: The Politics of Revenue Bargaining

21-23 November 2019

Chair: 

Anne Mette Kjær, Aarhus University

Ane Karoline Bak, Aarhus University

Participants:

Dan Ngabirano, Makerere University. 'Bargaining processes in petroleum legislation in Uganda'.

Lise Rakner, University of Bergen, and Odd-Helge Fjeldstad, CMI Bergen. 'Tax bargains in poorly regulated countries: Lobbying and the shaping of tax policies in Tanzania'.

Moses Khisa, North Carolina State University. 'Campaign Financing and the Politics of Revenue Bargaining in Uganda and Tanzania'. 

Ane Karoline Bak, Aarhus University. 'Brokering the fiscal contract: Revenue bargaining in Senegal's informal sector'

Discussant:

Nicolas van de Walle, Cornell University.

Ole Therkildsen, Danish Institute for International Studies (DIIS).

Panel: Agrarian Politics

Chair:

Bettina Engels, Freie Universität Berlin

Participants: 

Anne Mette Kjaer, Aarhus University. 'States and farmers bargaining power: bargaining over agricultural policies in Uganda'.

Bettina Engels, Freie Universität Berlin Planting. 'Agrarian class mobilization in Burkina Faso’s cotton production'.

Howard Stein, University of Michigan and Rie Odgaard, Danish Institute of International Studies. 'New Seeds of Belonging: The Role of the World Bank and Property Rights Formalization in Rural Tanzania'. 

Jeanne Koopman, Boston University. 'Peasant Philanthropists: Getting Irrigated Land to the Landless in Senegal'. 

Link: ASA 2019

Panel: Tax and the Social Contract

9-11 September 2019

Participants:

Per Andersson, European University Institute. 'Fiscal capacity in nondemocratic states'.

Ane Karoline Bak, Aarhus University. 'Sorting out the confusion: Conceptualising fiscal contracts'.

Anne Mette Kjær, Aarhus University and Marianne Ulriksen, University of Southern Denmark. "The politics of Revenue Bargaining: Triggers, processes and outcomes"

Link: ESID 2019

Panel: Striving for Accountability in Governance

29 November - 1 December 2018

Chair:

Michael Wahman, Michigan State University

Participants:

Eunice Sahle, University of North Carolina (UNC) at Chapel Hill. 'New Spaces of Human Rights in Post-2010 Kenya and the Right to Health in Makueni County'.

Ane Karoline Foged, University of Aarhus. 'Conceptualising the Fiscal Contract'.

Sarah Lockwood, Harvard University. 'Accountable to Whom? The Thembelihle Crisis Committee and the Challenge of Participatory Governance in South Africa'.

Paul Thissen, University of California, Berkeley. 'Legacy Institutions and Political Order in Weak States: Evidence from Chad'.

Link: ASA 2018

1-2 November 2018. 

Ane Karoline Bak, Aarhus University. ‘Approaching a Senegalese puzzle’. 

Link: DPSA 2018

25-26 October 2018

Marianne Ulriksen, University of Southern Denmark. 'External influence and (shifting) elite commitment to social protection in Tanzania'. 

Link: Global Dynamics

Panel: Taxation in Developing Countries

22-24 Aug 2018.

Chair: 

Christian von Haldenwang,German Institute of Development and Sustainability. 

Participants: 

Roel Dom, University of Nottingham. 'Taxation and Accountability in Sub-Saharan Africa'.

Lina Schwarz, University of Bamberg. 'The Impact of Consumption Taxes on Progressive Spending in Countries of the Global South'.

Paula Zuluaga, Consejo Superior de Investigaciones Científicas. 'Trajectories of Local State Building in Colombia: The State, Property Taxation, and Landed Elites'.

Jamal Msami, REPOA and Marianne S. Ulriksen, University of Southern Denmark. 'A Spate of Tax Reform in Tanzania'.

Discussiant: 

Paula Zuluaga, Consejo Superior de Investigaciones Científicas.

Link: ECPR GC 2018

21-27 July 2018.

Anne Mette Kjær. Aarhus University. ‘Farmers’ bargaining for Agricultural policies and taxation’.

Link: IPSA 2018

Workshop: The politics of Revenue Barganing  

10-14 April 2018

Chair: 

Anne Mette Kjær, Aarhus University.

Lise Rakner, University of Bergen.

Participants: 

Marcus Walsh-Führing, Johns Hopkins University. 'Taxation beyond Representation: The Role of the Brazilian State in a Multilevel Governance Structure'. 

Armin von Schiller, German Institute of Development and Sustainability. 'The Effect of Political Alignment on Revenue Bargaining and Performance in Mozambican Municipalities'.

Christian von Haldenwang, German Institute of Development and Sustainability. 'Pathways to International Tax Governance'.

Anna Persson, University of Gothenburg. 'Taxation as Patronage Politics? The Impact of Ruling Elites' Ethnicity on Tax Demands and Tax Compliance in Sub-Saharan Africa'.

Anne Mette Kjær, Aarhus University. 'Bargaining Power and Agricultural Policy'. 

Odd Helge Fjeldstad, Chr. Michelsen Institute and Lise Rakner, Universitetet i Bergen. 'Tax Bargains in Poorly Regulated Natural Resource Rich Countries: Lobbying, Corruption and the Shaping of Petrol- and Tax Policies in Tanzania'

Rachel Beach, Aarhus Universitet. 'A Twist on 'Trade Taxes' in the Rural Space'.

Ane Karoline Bak, Aarhus Universitet. 'Exploring the Conditions of Broad Revenue Bargains - The Case of Senegal'.

Link: ECPR 201

Panel: Changing revenue bargaining dynamics in Sub-Saharan Africa

16-18 November 2017

Chair: 
Anne Mette Kjær, Aarhus University

Participants:
Marianne Ulriksen, University of Southern Denmark and Lucas Katera, Policy Research for Development, REPOA. 'A Spate of Tax Reform in Tanzania: Testing the Political Settlement Theory'

Lucas Katera, Policy Research for Development, REPOA and Anne Mette Kjær, Aarhus University. 'Changing Dynamics of Local Revenue Bargaining'

Lise Rakner, University of Bergen and Odd-Helge Fjeldstad, Chr. Michelsen Institute (CMI). 'Tax Bargains in Poorly Regulated Natural Resource Rich Countries: Comparing Lobbying Games by Domestic and Foreign Companies in Tanzania'

Rachel Beach, Aarhus University. 'Taking the revenue actor’s perspective – strategies of revenue bargaining’.

Discussant: 
Ole Therkildsen, Danish Institute for International Studies (DIIS)

Link: ASA 2017 

Panel: State spending and taxation in democracies and autocracies: comparing Patterns of resource management.

15-16 March 2017

Chair: 

Thomas Richter and Christian von Soest, German Institute of Global Area Studies

Participants:

Christian von Haldenwang, German Development Institute. 'What Impact Does Political Regime Durability Have on Public Revenue Collection?'

Ane Karoline Bak, Aarhus University. 'Taxation, Revenue Bargains and the Effect on Accountability Institutions in Developing Countries'

Anne Mette Kjær and Marianne Ulriksen, Aarhus University. 'The Unexplored Side of Fiscal Contract Theory: Revenue Bargains and Public Policy Provisions in Africa'

Thomas Richter, German Institute of Global and Area Studies. 'Taxation and the Formation of Political Institutions: An Explorative Analysis'

Rachel Beach, Aarhus University. 'Benin & Togo: the Unlike Twins of Revenue Mobilization in West Africa'

Christian von Haldenwang, German Development Institute. 'Does the political resource curse affect public finance? The vulnerability of tax revenue in resource-rich countries'

Solveig Richter, University of Erfurt. 'Competing for Power and Money. State Capture and Limited Political Competition in Transition Countries'

Link: Unlike twins 2017

27-28 October 2016. 

Ane Karoline Bak, Aarhus University. ‘What determines agricultural tax effort and how? The case of Rwanda’. 

Link: DPSA 2016