Lifting the Veil of Secrecy: Perspectives on International Taxation and Capital Flight from Africa
Several African countries are among the fastest growing economies in the world. However, capital flows to tax havens are one factor limiting the benefits of economic growth for ordinary Africans. It is estimated that African countries, relative to the size of their economies, lose more in corporate tax evasion than countries anywhere else in the world.
Until recently, there has been little firm evidence on how the use of tax havens affects tax compliance, how it influences lobbying activities towards the domestic tax system, and how tax havens shape state-citizen relations. In this book, leading international scholars and experts explore the problem, the actors, the effects and policy measures that can address the challenges.
This book is developed as a part of the research project Taxation, Institutions and Participation (TIP) led by Chr. Michelsen Institute, Norway, in collaboration with Mzumbe University Dar Es Salaam Campus College, Tanzania, Institute for Finance & Economics, Zambia, and Tax Justice Network – Norway.
Non-resource taxation in a resource rich setting: A broader tax base will enhance tax compliance in Tanzania
Capital flight from Africa - with a little help from the banks
Odd-Helge Fjeldstad and Kari K. Heggstad
Fuga de Capitais E a Política de Desenvolvimento a Favor dos Mais Pobres em Angola [Capital Flight and Pro-Poor Development Policy in Angola]
Whistleblowing in the financial industry: The right means to curb illicit flows from developing countries?
Zora Ledergerber, Alessandra Fontana
How banks assist capital flight from Africa: A literature review
Kari Heggstad, Odd-Helge Fjeldstad
Counter-mobilization against child marriage reform in Africa
Ragnhild Louise Muriaas, Liv Tønnessen, Vibeke Wang
Paper tiger law forbidding FGM in Sudan
Liv Tønnessen, Samia El-Nagar, Sharifa Bamkar
Girls, Child Marriage, and Education in Red Sea State, Sudan: Perspectives on Girls’ Freedom to Choose
Samia El Nagar, Sharifa Bamkar, Liv Tønnessen
Should developing countries establish petroleum funds?
The Energy Journal
Local Content in Tanzania’s Gas and Minerals Sectors: Who regulates?
Jesse Salah Ovadia
Tax bargains in unlikely places: The politics of Zambian mining taxes
The Extractive Industries and Society