1 - 20 of 114 items matching your search:
Illicit Flows and Trade Misinvoicing: Are we looking under the wrong lamppost?
CMI Insight | Nov 2016
Illicit financial flows (IFFs) have become a high profile issue in recent years. The Sustainable Development Goals include a target (16.4: significantly ...
Trade misinvoicing, tax, tax evasion, illicit flows
Beneficial openness? Weighing the costs and benefits of financial transparency
CMI Working Paper | Mar 2017
Public financial transparency is increasingly advocated as a solution to concerns over legal tax planning by multinational corporations, and illegal tax ...
tax, transparency, tax evasion, beneficial ownership, fraud, money laundering
Tax evasion: a review of the literature
Project | Feb - Aug 2017
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 ...
Tax evasion, tax compliance, economic crime, corruption
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 as providers ...
Tax havens, capital flight, illicit capital flows, tax evasion, wealth managers, Big Four, Africa
Africa needs international tax regulations
News | 17 Sep 2012
Developing countries could raise substantial domestic revenues by strengthening tax legislation and administration, but a lack of global regulations to address cross-border tax evasion is slowing down the process.
Structures of co-operation and evasion in the international refugee regime
Project | Jan 1998
Research grant from the United States Institute of Peace. The article is focusing on structures of co-operation and evasion in the international refugee ...
Tax to the people
News | 26 Oct 2016
African countries lose billions of dollars each year due to illicit capital flows related to tax evasion by wealthy individuals and companies. How does ...
Tax, Illicit capital flows, Tanzania, Zambia, Uganda, Kenya
Taking stock of the tax reform process in Angola, and why tax incentives should be avoided
Angola Brief | Jun 2012
Angola is currently implementing a tax reform. The main objective of the reform is to increase non-oil tax revenues by broadening the tax base, rationalize ...
Angola
To pay or not to pay? Citizens' views on taxation in local authorities in Tanzania
CMI Working Paper | Jan 2004
Widespread tax evasion reflected in persistent public resistance to pay is seen as part of the problem of raising local government revenues in Tanzania. ...
Taxation, Tax evasion, Tax collection, Local government, Tanzania, JEL classification codes: H26, H71, K42, O23, R51, Africa: Tanzania
Refugees in a human rights perspective
Project | Jan 1996
A study on structures of co-operation and evasion in the international refugee regime.
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 provided ...
Elites, citizens, voter turnout, political participation, tax havens, political economy, Tanzania
Tax evasion and corruption in local governments in Tanzania: Alternative economic approaches
CMI Working Paper | Jan 1996
The primary concern of the paper is to discuss the role of various economic factors in explaining the mechanisms and degree of fiscal corruption and tax ...
Africa: Tanzania
Tax Evasion and Fiscal Corruption. Essays on Compliance and Tax Administrative Practices in East and South Africa
Doctoral Thesis | Jan 2006
Tax evasion and corruption in the tax administration hit developing countries hard. The purpose of this thesis is to shed light on these phenomena in ...
Taxation, Tax evasion, Corruption, Tax administration, Africa: South Africa, Tanzania, Uganda
Africa loses big money on tax breaks
News | 11 Jun 2012
Many African states could raise substantial tax revenues. Instead they race to offer foreign investors the most favorable tax treatment.
To pay or not to pay
News | 28 Jan 2014
Taxpayer compliance in Sub-Saharan Africa is closely linked to peoples' views of the government's ability to deliver on important services, the fairness of the system, and consequences of tax evasion shows findings from the recent Afrobarometer survey.
Follow the money: Financial secrecy, international taxation and development
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.
Fiscal corruption: A vice or a virtue?
CMI Working Paper | Jan 2001
Recent literature on tax administration in poor countries suggests that inducing more fiscal corruption may contribute to reducing tax evasion and increasing ...
Illicit financial flows and measures to counter them: An introduction
U4 Brief | Oct 2012
The most common sources of illicit financial flows are tax evasion and money laundering. Countermeasures include institution building strategies, international ...
international drivers of corruption
Disputas: Odd-Helge Fjeldstad
Event | 24 Nov 2006
On Friday 24 November Research Director Odd-Helge Fjeldstad defended his doctoral thesis (disputas) "Tax evasion and fiscal corruption. Essays on compliance and tax administrative practices in East and South Africa" at NHH.
Africa: South Africa, Tanzania, Uganda
To Pay or not to Pay? Citizens' Views on Taxation by Local Authorities in Tanzania
Report in External Series | Jan 2006
Widespread tax evasion reflected in persistent public resistance to pay is seen as part of the problem of raising local government revenues in Tanzania. ...
Taxation, Local government, Tanzania