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Capital flight, tax policy and lobbyists in Africa

Fjeldstad, Odd-Helge
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Capital flight, tax policy and lobbyists in Africa (10.14Mb)
URI
http://hdl.handle.net/11250/2478029
Date
2017-11-01
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  • Publications [1195]
Original version
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. 93-96  
Abstract
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.
Publisher
Chr. Michelsen Institute
Series
Lifting the veil of secrecy: Perspectives on international taxation and capital flight from Africa

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