Capital flight, tax policy and lobbyists in Africa
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http://hdl.handle.net/11250/2478029Issue date
2017-11-01Metadata
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in Odd-Helge Fjeldstad, Sigrid Klæboe Jacobsen, Peter Ringstad and Honest Prosper Ngowi : Lifting the veil of secrecy: Perspectives on international taxation and capital flight from Africa. Bergen: Chr. Michelsen Institute pp. 93-96Abstract
This article examines how the use of tax havens affects tax moral and lobbying, and how tax havens form elites’ and other actors’ incentives to block or promote tax reforms in African countries. A particlar focus is on the role of international accounting and consultancy firms as lobbyists in shaping tax policies.