Tax evasion: a review of the literature
The purpose of the study is to provide an effective and easily accessible overview of the current state of tax evasion. The study reviews and summarises key literature on tax evasion, covering topics such as the prevalence of tax evasion; causes of tax evasion; areas of high risk of evasion; links with other types of crime, such as corruption; and effectiveness of counter evasion efforts.
Lifting the veil of secrecy: Perspectives on international taxation and capital flight from Africa
Odd-Helge Fjeldstad, Sigrid Klæboe Jacobsen, Peter Henriksen Ringstad, Honest Prosper Ngowi
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Odd-Helge Fjeldstad, Morten Bøås, Julie Brun Bjørkheim, Frida Margrethe Kvamme
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