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.
Beneficial openness? Weighing the costs and benefits of financial transparency
Illicit Flows and Trade Misinvoicing: Are we looking under the wrong lamppost?
Comment to CMI insight number 5: Illicit Flows and Trade Misinvoicing: Are we looking under the wrong lamppost?
Non-resource taxation in a resource rich setting: A broader tax base will enhance tax compliance in Tanzania
Tax bargains in unlikely places: The politics of Zambian mining taxes
The Extractive Industries and Society
Taxing the urban boom: property taxation in Africa
Odd-Helge Fjeldstad, Merima Ali, Tom Goodfellow
Property Taxation in Developing Countries
Merima Ali, Odd-Helge Fjeldstad, Lucas Katera