Indexing terms:
Local government
Decentralisation
Taxation
Tax administration
Tanzania
* We would like to thank Eyolf Jul-Larsen, Hildegunn Nordås, Mats Lundahl, Lise Rakner, Ole
Therkildsen and two referees for constructive comments on draft versions of this article. Points of
view and possible errors are entirely our responsibility. Financial support from the Research
Council of Norway and the Collaborative Agreement between CMI and the School of
Government, University of Western Cape, is gratefully acknowledged.