Browsing CMI Open Research Archive by Author "Hearson, Martin"

Now showing items 1-2 of 2

    • Illicit financial flows and measures to counter them: An introduction 

      Fontana, Alessandra; Hearson, Martin (U4 Brief 2012:9, Report, 2012-10-08)
      The most common sources of illicit financial flows are tax evasion and money laundering. Countermeasures include institution building strategies, international cooperation and information exchange, and fiscal transparency. ...

    • Tax-motivated illicit financial flows: A guide for development practitioners 

      Hearson, Martin (U4 Issue 2014:2, Research report, 2014-01-06)
      Tax revenue can help governments finance development and decrease reliance on foreign aid. But tax-motivated illicit financial flows – tax evasion, tax avoidance and aggressive tax planning – undermine these efforts. ...