1 - 20 of 78 items matching your search:
CMI Working Paper | Oct 2017
Since the year 2000, an international reform process has been underway to reduce the negative impacts of tax havens. This paper analyzes whether ...
tax, tax havens, UK, EU, United States, China
Project | Apr 2014 - Dec 2018
The Taxation, Institutions and Participation (TIP) project investigates the effects of tax havens on the domestic revenue system, institutions ...
Capital flight, tax havens, taxation, institutions, lobbying, citizen participation, Angola, Tanzania, Zambia
Book Chapter | Nov 2017
This article examines how the use of tax havens affects tax moral and lobbying, and how tax havens form elites’ and other actors’ ...
Tax reform, lobbying, exemptions, Tanzania, Zambia
Event | 17 Oct 2011
Illegal money flows from developing countries exceeds development assistance. Tax havens are used to facilitate these illegal flows through money laundering, tax avoidance and tax evasion. Many of the major tax havens are European.
Book | Nov 2017
Several African countries are among the fastest growing economies in the world. However, capital flows to tax havens are one factor ...
secrecy jurisdiction, tax haven, international taxation, capital flight, Africa
How does information about elite tax evasion affect political participation: Experimental evidence from Tanzania
Journal Article | Jan 2019
We present results of a randomized field experiment where voters in Tanzania were given information about elite use of tax havens. Information ...
Elites, citizens, voter turnout, political participation, tax havens, political economy, Tanzania
Besteuerung und Kapitalflucht aus Afrika: Die Steuervermeidungsindustrie [The tax avoidance industry: facilitators of capital flight from Africa]
Newspaper Op-Ed | Sep 2018
To combat the global problems of tax evasion, corruption and money laundering, it is vital to understand the essential role tax havens play ...
Tax havens, capital flight, illicit capital flows, tax evasion, wealth managers, Big Four, Africa
En skattepolitisk konfrontasjon med skatteparadiser. Det norske Finansdepartementets narrativ om nasjonalpolitisk avmakt i møte med et globalt fenomen 1970-2012
Master's Thesis | Sep 2012
The issue of so-called “tax havens” is controversial and has been on the international political agenda with interest peaking at ...
U4 Brief | Sep 2014
International financial centres are geared to provide optimal conditions for the financial services industry. They encourage activities that ...
international drivers of corruption, Illicit financial flows, tax havens, international financial centres, money laundering, corruption, Kenya
CMI Working Paper | Aug 2015
This paper studies the relation between self-serving elite behaviour and citizen political participation. We use a fixed effects approach to ...
Elites, citizens, portfolio investment, tax havens, voter turnout, political economy
Project | Jan 2017 - Aug 2020
The TaxCapDev-network brings together Norwegian research institutes and university departments with projects, funded by the Research Council ...
Tax, tax havens, capital flows, development
Event | 22 May 2014
Rather than serving as civilian and humanitarian safe havens, refugee camps are notorious for their insecurity. When a violation occurs, to which actors shall responsibility be allocated?
Book Chapter | Nov 2017
Africa is a source of large-scale capital flight. The purpose of this paper is to shed light on how banks facilitate capital flight from Africa. ...
Capital flight, money laundering, tax havens, bank sector, Africa
U4 Issue | Jan 2011
This paper attempts to clarify the links between illicit financial flows and corruption, and how corruption may be tackled by stemming ...
international drivers of corruption, illicit financial flows
Edited Book | Oct 2012
A comprehensive look at contemporary Lebanon and the ongoing attempts by Israel, Syria and Iran to influence its domestic affairs. Lebanon ...
U4 Brief | Oct 2013
Corporate service providers supply the shell companies that are commonly used to launder illicit funds, including the proceeds of corruption. ...
international drivers of corruption, tax havens, tax evasion, tax avoidance, corruption, shell companies, corporate service providers, money laundering, illicit financial flows
Book | Jul 2018
It has long been debated whether Africa's lack of growth is best explained by the continent's exploitation by the global system, or by internal ...
Tax, coercion, reform, Africa
Newspaper Op-Ed | Apr 2016
Det fokuseres mye på at hemmelighold er selve problemet med skatteparadiser, blant annet i Aftenpostens leder 5te april. Men at formuer ...
Tax havens, democracy, corruption
How do voters respond to information on self-serving elite behaviour? Evidence from a randomized survey experiment in Tanzania
CMI Working Paper | Nov 2016
Does self-serving elite behaviour make citizens more politically active? This paper presents the results of a randomized field experiment where ...
U4 Brief | Oct 2017
Winners of the U4 Proxy Challenge 2016 We need more imaginative ways of addressing corruption. It is important to generate indicators that ...