The Role of Tax Expenditures in Enabling Illicit Financial Flows

The Role of Tax Expenditures in Enabling Illicit Financial Flows

The role tax expenditures play in fostering or facilitating illicit financial flows has so far not been studied extensively. We provide an explorative overview of the linkages between tax expenditures and illicit financial flows in both source and recipient countries. In a second step, we focus on t...

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Detaylı Bibliyografya
Yayımlandı:URI:https://journals.openedition.org/poldev,
Asıl Yazarlar: von Haldenwang, Christian, Millán-Narotzky, Lucas, Mosquera Valderrama, Irma, Redonda, Agustín
Materyal Türü: Article ou chapitre numérique
Dil:Anglais
Baskı/Yayın Bilgisi: International Development Policy | Revue internationale de politique de développement 2024
Konular:
tax and development
commodities
illicit financial flows (IFFs)
trade mispricing
global tax governance
special economic zones
patent boxes
bilateral tax treaties
Online Erişim:Accès Université d'Orléans et IFPM
Accès Université d'Orléans et IFPM

Internet

https://ezproxy.univ-orleans.fr/login?url=https://doi.org/10.4000/11q99
https://ezproxy.univ-orleans.fr/login?url=https://journals.openedition.org/poldev/6245

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