To combat the global problems of tax evasion, corruption and money laundering, it is vital to understand the essential role tax havens play as providers of secrecy. This requires knowledge about the role played by banks, the Big Four and wealth managers as facilitators in the financial secrecy industry. The facilitators are the ones who enable financial crime, making it easy and low risk to hide the proceeds of tax evasion, corruption and money laundering. Better international regulations of these facilitators are required, combined with harsh penalties for breaking the rules.
Building fiscal capacity in developing countries: Evidence on the role of information technology
Merima Ali, Abdulaziz B. Shifa, Abebe Shimeles and Firew Woldeyes
National Tax Journal
VAT receipt lotteries: Can they increase tax revenues in Sub-Saharan Africa?
Odd-Helge Fjeldstad, George Hellar, Ephraim Mdee, Ingrid Hoem Sjursen, Vincent Somville
Long-term effects of the COVID-19 pandemic on domestic resource mobilisation in sub-Saharan Africa
Odd-Helge Fjeldstad, Anna Gopsill, Ingrid Hoem Sjursen and Ole Therkildsen