14 Feb 2018
2017/11 – Chr.Michelsen Institute (CMI); research paper; Author(s): Odd-Helge Fjeldsta, et al. - Details
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.