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Lifting the veil of secrecy: Perspectives on international taxation and capital flight from Africa

Fjeldstad, Odd-Helge; Jacobsen, Sigrid Klæboe; Ringstad, Peter Henriksen; Ngowi, Honest Prosper; Hestad, Ingvild; Dahl, Åse Johanne Roti
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Lifting the veil of secrecy: Perspectives on international taxation and capital flight from Africa (10.14Mb)
URI
http://hdl.handle.net/11250/2475447
Date
2017-11-01
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Bergen: Chr. Michelsen Institute  
Abstract
Several African countries are among the fastest growing economies in the world. However, capital flows to tax havens are one factor limiting the benefits of economic growth for ordinary Africans. It is estimated that African countries, relative to the size of their economies, lose more in corporate tax evasion than countries anywhere else in the world.

Until recently, there has been little firm evidence on how the use of tax havens affects tax compliance, how it influences lobbying activities towards the domestic tax system, and how tax havens shape state-citizen relations. In this book, leading international scholars and experts explore the problem, the actors, the effects and policy measures that can address the challenges.

This book is developed as a part of the research project Taxation, Institutions and Participation (TIP) led by Chr. Michelsen Institute, Norway, in collaboration with Mzumbe University Dar Es Salaam Campus College, Tanzania, Institute for Finance & Economics, Zambia, and Tax Justice Network – Norway.
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Chr. Michelsen Institute

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