Publications and working papers

OUP book: Politics of Revenue Bargaining in Africa

Politics of Revenue Bargaining in Africa (forthcoming). Oxford University Press. 

Overview of book chapters

Chapter 1: Politicisation of taxation and state-society reciprocity in Africa. Anne Mette Kjær (Aarhus University), Marianne S. Ulriksen (University of Southern Denmark) and Ane Karoline Bak (University of Southern Denmark)

Chapter 2: Unpacking revenue bargaining: Triggers, processes, and outcomes. Anne Mette Kjær (Aarhus University), Marianne S. Ulriksen (University of Southern Denmark) and Ane Karoline Bak (University of Southern Denmark)

Chapter 3: We pay, we act? Ane Edslev Jacobsen (Aarhus University)

Chapter 4: Same same but different: The effect of political alignment on revenue performance and revenue bargaining in Mozambican municipalities. Armin von Schiller (German Development Institute)

Chapter 5: Bargaining strategies in recent tax reforms in Tanzania. Marianne S. Ulriksen (University of Southern Denmark), Lucas Katera (REPOA, Tanzania) and Jamal Msami (REPOA, Tanzania)

Chapter 6: Revenue bargains in poorly regulated countries: Lobbying and the shaping of tax policies in Tanzania. Odd-Helge Fjeldstad (CMI, African Tax Institute) and Lise Rakner (CMI, University of Bergen)

Chapter 7: Farmer associations and revenue bargaining in Uganda's agricultural sector. Anne Mette Kjær (Aarhus University) and Clayton Arinanye (affiliated researcher, Makerere University)

Chapter 8: The politics of regulation and taxation of Uganda's petroleum sector. Dan Ngabirano (Makerere University)

Chapter 9: Campaign financing and revenue bargaining in Tanzania and UgandaMoses Khisa (North Caroline State University), Jamal Msami (REPOA, Tanzania) and Ole Therkildsen (DIIS, Denmark)

Chapter 10: A third party at the table: How chiefs and donors influence revenue bargains in Togo. Rachel Beach (PhD, International consultant on tax and development)

Chapter 11: Who should pay? Government and donor bargaining over funding of social protection in Tanzania. Marianne S. Ulriksen (University of Southern Denmark) and Constantine G. Simba (REPOA, Tanzania)

Chapter 12: Brokered fiscal contracts? Ane Karoline Bak (Aarhus University) and Fatou Gueye (Université Cheikh Anta Diop de Dakar)

Chapter 13: Politics of revenue bargaining in Africa: Glimpses of state-society reciprocityAnne Mette Kjær (Aarhus University), Marianne S. Ulriksen (University of Southern Denmark) and Ane Karoline Bak (Aarhus University)

Publications (articles, policy briefs, etc.)

Jeppesen, M, Bak, A. K. and Kjær, A. M. (forthcoming). Conceptualizing the fiscal state: Implications for sub-Saharan Africa. Accepted for publication in the Journal of Institutional Economics.

Van den Boogaard, V., and R. Beach (forthcoming). Tax and governance in rural areas: The implications of inefficient tax collection. Journal of International Development.

George, C., Msoka, C. T. and Makundi, H. (2022). Formalisation of street vending in Dar es Salaam: Implementation and enforcement of the Wamachinga Identity Card initiative. Forum for Development Studies

Bak, A. K. and Therkildsen , O. (2022). Democratisation in Tanzania: No elections without tax exemptions. Journal of Eastern African studies, 16:1 pp. 47-67. 

Khisa, M., Msami, J., & Therkildsen, O. (2022). The demand and supply of political campaign financing in Tanzania and Uganda during the 2010s. DIIS Working Paper Number 2022: 10. Copenhagen: Danish Institute for International Studies, DIIS. 

Beach, R., and van den Boogaard, V. (2022). Tax and governance in the context of scarce revenues: Implications of inefficient tax collection in rural West Africa. ICTD Working Paper 139. Brighton: International Centre for Tax and Development.

George, C., Myamba, F. and Ulriksen, M. S.(2021). Social Protection in Tanzania: Challenges in the shift of financing PSSN from external funding to government. REPOA Brief, PB 5/2021. 

Bak, A. K., Jeppesen, M, and Kjær, A. K. (2021). Fiscal states in sub-Saharan Africa: conceptualization and empirical trends. UNU-WIDER Working Paper 182/2021.

George, C. (2021). Formalization of street vending in Dar es Salaam: The implementation and enforcement of the small-scale Entrepreneurs' Identity Card initiative. REPOA Bried, PB 19/2021. 

Mwebesa, O. K. (2021). Right to access to justice vs. duty to pay tax: A critique of the constitutionality of the 30% tax deposit. East African Journal of Peace and Human Rights, Vol. 27, No. 3. 

Van den Boogaard, V., Prichard, W., Beach, R., and F. Mohiuddin (2021). Enabling tax bargaining: Supporting more meaningful tax transparency and taxpayer engagement in Ghana and Sierra Leone, Development Policy Review.

George, C. and Olan'g, L. (2020). Taxing the informal sector: A case of Dar es Salaam street vendors. REPOA Brief, PB 6/2020. 

Kjær, A. M., Therkildsen, O., Buur, L. and Hansen, M. W. (2020). When 'Pockets of effectivness' matter politically: Extractive industry regulation and taxation in Uganda and TanzaniaThe Extractive Industries and Society, 8:1, pp. 294-302. 

Prichard, W., Beach, R., Mohiuddin, F., & van den Boogaard, V. (2020). The micro-links between taxation and accountability initiatives. ICTD Working Paper 114. Brighton: International Centre for Tax and Development

Therkildsen, O. and Bak, A. K. (2019b): Democratisation in Tanzania: No Elections Without Tax Exemptions. ICTD Working Paper 98. Brighton: Institute of Development Studies. 

Therkildsen, O., & Bak, A. K. (2019a). Democratisation in Tanzania: No Elections Without Tax Exemptions. Policy Brief. Number 49. Brighton: ICTD.

Kjær, A. M. (2019). Udviklingsforskningens indflydelse: Betydningen af konsensus og polarisering. Politica, Vol. 51, No.3

PSRB working papers and background papers

Khisa, M., Bakibinga, D. J., and Ngabirano, D. (2023). Recent revenue bargains in Uganda, 2008-2018: Actors, context and trends. PSRB Background Paper. 

Msami, J., Katera, L, and Ulriksen, M. S. (2022). Bargaining strategies in recent tax reforms in Tanzania. PSRB Working Paper. 

Ngabirano, D. (2022). Whose Prosperity? The politics of Uganda's petroleum sector regulation, taxation and revenue management legislation. PSRB Working Paper. 

Ph.D. dissertations and MA theses

Jeppesen, M. (2022). Semi-Successful? Semi-Autonomous Revenue Authorities in Sub-Saharan Africa. Aarhus: Politica.

George, C. (2022). Formalisation of street vendor's business in Dar es Salaam City, Tanzania. Dar es Salaam: University of Dar es Salaam. 

Bak, A. K. (2019). When the fiscal social contract is not about tax. Understanding the limited role of taxation in social accountability in Senegal. Aarhus: Politica. 

Beach, R. (2018). The Hunt for Revenues in a Poor State. Aarhus: Politica. 

Jacobsen, A. E. (2018). We, the women. MA thesis, Department of Political Science, Aarhus University.