5 UNU-WIDER articles, publications, projects, experts...

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Tax havens
Working Paper
Illicit financial flows and the Global South: A review of methods and evidence

Illicit financial flows (IFFs) constitute a major challenge for development in the Global South, as domestic resource mobilization is imperative for providing crucial public services...

Illicit financial flows Tax havens Multinational firms
Blog
International tax avoidance and development
Placeholder

Corporate taxation is at the heart of economic development, and cardiac failure looms if international tax reform is not made globally inclusive There is a close link between a country’s economic development and its capacity to collect tax reve...

International taxation Tax avoidance Tax havens
In the media
SA-TIED researcher interviewed on tax haven research

SA-TIED researcher, Ludvig Wier, has featured in multiple South African news outlets explaining new research findings from the programme. Wier was invited to speak to anchors from South Africa’s national news channels, SABC and eNCA . He was...

Profit shifting Multinational firms South Africa
Journal Article
Global Distribution of Revenue Loss from Corporate Tax Avoidance: Re-estimation and Country Results

Part of Journal Special Issue Fiscal Policy, State Building and Economic Development

Corporate income tax International taxation Tax avoidance
Working Paper
How do voters respond to information on self-serving elite behaviour?: Evidence from a randomized survey experiment in Tanzania

Does self-serving elite behaviour make citizens more politically active? This paper presents the results of a randomized field experiment where voters in Tanzania were given information about elite use of tax havens...

Elites Citizens Voter turnout
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