@article{Nyange:198744,
      recid = {198744},
      author = {Nyange, David and Tschirley, David and Nassoro, Hussein  and Gaspar, Abeid},
      title = {Agricultural Produce Cess In Tanzania: Policy Options For  Fiscal Reforms},
      address = {2014-12},
      number = {1098-2016-88848},
      pages = {58},
      year = {2014},
      abstract = {Rural taxation policy is a major issue in many countries  of Africa as they pursue more decentralized forms of  governing and at the same time work to enhance the  effectiveness, efficiency, and fairness of their tax  systems. Tanzania has struggled with this issue since at  least 1962, when it expanded countrywide the limited  decentralization that had occurred under the colonial  regime, then abolished LGAs in 1972 in favor of “Madaraka  Mikoani”, only to reinstate them and enshrine them in the  constitution in 1984. With wide powers to set tax policy  and practice at local level, made possible by the Local  Government Finance Act (LGFA) of 1982, Tanzania soon  experienced a dizzying array of taxes and fees, with  dramatically differing rates across LGAs.},
      url = {http://ageconsearch.umn.edu/record/198744},
      doi = {https://doi.org/10.22004/ag.econ.198744},
}