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dc.contributor.authorHearson, Martin
dc.date.accessioned2018-01-04T08:18:22Z
dc.date.available2018-01-04T08:18:22Z
dc.date.issued2014-01-06
dc.identifieroai:www.cmi.no:5017
dc.identifier.citationBergen: Chr. Michelsen Institute (U4 Issue 2014:2) 68 p.
dc.identifier.urihttp://hdl.handle.net/11250/2474863
dc.description.abstractTax 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. Non-specialists may find that the complex discussion on taxation and IFFs is further complicated by the lack of clear definitions of relevant concepts, and by the often polarized nature of policy debates. This issue paper explains the terms and helps development practitioners and policy makers navigate the tax and illicit financial flow debates. It also gives an overview of donors’ interventions in this area. There is a growing recognition that tax-motivated illicit financial flows are facilitated in part by the policies of donor countries, hence policy coherence emerges as an important goal for the future.
dc.language.isoeng
dc.publisherChr. Michelsen Institute
dc.relationU4 Issue
dc.relation2014:2
dc.relation.ispartofU4 Issue
dc.relation.ispartofseriesU4 Issue 2014:2
dc.relation.urihttps://www.cmi.no/publications/5017-tax-motivated-illicit-financial-flows
dc.subjectInternational Drivers of Corruption
dc.titleTax-motivated illicit financial flows: A guide for development practitioners
dc.typeResearch report


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