• Elite behaviour and citizen mobilization 

      Kolstad, Ivar; Wiig, Arne (CMI Working Paper WP 2015:8, Working paper, 2015-08-01)
      This paper studies the relation between self-serving elite behaviour and citizen political participation. We use a fixed effects approach to analyze the association between portfolio investment in tax havens and voter ...
    • Preventing the misuse of shell companies by regulating corporate service providers 

      Sharman, Jason (U4 Brief 2013:7, Report, 2013-10-28)
      Corporate service providers supply the shell companies that are commonly used to launder illicit funds, including the proceeds of corruption. Effectively regulating these service providers is one important way to limit ...
    • Protected tax havens: Cornering the market through international reform? 

      Kolstad, Ivar (CMI Working Paper WP 2017:7, Working paper, 2017-10-01)
      Since the year 2000, an international reform process has been underway to reduce the negative impacts of tax havens. This paper analyzes whether the reform period has favoured protected tax havens, i.e. havens with strong ...
    • Tax haven or international financial centre? The case of Kenya 

      Waris, Attiya (U4 Brief 2014:8, Report, 2014-09-17)
      International financial centres are geared to provide optimal conditions for the financial services industry. They encourage activities that can improve a country’s economy, but they may also facilitate money laundering, ...
    • Tax havens and development 

      Norwegian Government Commission on Capital Flight from Poor Countries (Conference object, 2009-10-01)
      Tax havens harm both industrialised and developing countries, but the damaging impacts are largest in developing countries. This is partly because these countries are poor and thereby have more need to protect their ...
    • With a little help from the banks 

      Heggstad, Kari; Fjeldstad, Odd-Helge (Lifting the veil of secrecy: Perspectives on international taxation and capital flight from Africa, Chapter, 2017-11-01)
      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. There is growing evidence that subsidiaries of the world’s major banks have ...