Browsing by Author "Forstater, Maya"

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Beneficial openness? Weighing the costs and benefits of financial transparency

Forstater, Maya (CMI Working Paper WP 2017:3, Working paper, 2017-03-01)

Public financial transparency is increasingly advocated as a solution to concerns over legal tax planning by multinational corporations, and illegal tax evasion, fraud and money laundering. Caution is warranted since ...
Illicit Flows and Trade Misinvoicing: Are we looking under the wrong lamppost?

Forstater, Maya (CMI Insight 2016:5, Report, 2016-11-01)

Illicit financial flows (IFFs) have become a high profile issue in recent years. The Sustainable Development Goals include a target (16.4: significantly reduce illicit financial and arms flows, strengthen the recovery and ...