Legal opacity, narcotics laws, and drug seizures
We show that legal opacity is a strong factor in drug trafficking. We develop a new framework that illustrates how legal opacity influences countries’ seizure rates. Legal opacity reduces the detection of illicit flows and increases their volumes...
Measuring illicit financial flows
Illicit financial flows have recently attracted the attention of academia, practitioners, and multilateral organizations who consider them harmful to economic development. Some observers suggest that many of these flows occur via the misinvoicing of...
Illicit financial flows and country-by-country reporting in extractive industries
Economic data are important in governing the international political economy. Some of the most widely used macro statistics risk being undermined by systematic misalignment in reporting of economic activity due to illicit financial flows, as well as...
Illicit financial flows and developing countries
Illicit financial flows (IFFs) constitute a major challenge for development in low-income countries, as domestic resource mobilization is imperative for providing crucial public services. This study focuses exclusively on the economic dimension of...
The state and the ‘legalization’ of illicit financial flows
Most research on illicit financial flows (IFFs) has focused on illicit outflows from developing countries and the role of non-state actors in generating IFFs. Less attention has been paid to processes and interfaces through which IFFs enter formal...
Global tax reforms, net-zero, and domestic revenue: Food for thought from the DRM programme
Domestic revenue mobilization (DRM) and taxation have gained prominence lately on the global agenda, most recently with the resolution for the United...
New global estimates on profits in tax havens suggest the tax loss continues to rise
The world has been trying to curb profit shifting to tax havens for a decade, but consistent time series evaluating the impact of these reforms have...
Illicit financial flows and the Global South
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. While several methods offer to measure the extent of IFFs, each...
Workshop on detecting and countering illicit financial flows
This project workshop brings together authors that were selected to produce research papers for the Detecting and countering illicit financial flows project, to discuss the first drafts of the papers. The workshop takes place online. Following the...
1 September 2021
2 September 2021
Detecting and countering illicit financial flows - 2nd network meeting
As part of the Detecting and countering illicit financial flows project, we have established an informal network of leading international researchers working on the topic of international tax and illicit financial flows. The second meeting of the...
3 March 2021
Workshop on illicit financial flows
UNU-WIDER together with the Development Economics Research Group at the University of Copenhagen (UCPH-DERG) organizes an in-person workshop on illicit financial flows (IFFs) at the University of Copenhagen on 25-26 October 2022.
25 October 2022
26 October 2022
University of Copenhagen,
Øster Farimagsgade 5,
Author workshop on detecting and countering illicit financial flows
This project workshop brings together authors that were selected to produce research papers for the Detecting and countering illicit financial flows project, to discuss their papers. The workshop takes place online. Following the second call for...
22 June 2022
30 June 2022
Elisa Casi-Eberhard on mandatory disclosure regimes
World Bank's hybrid conference on global tax equity is organized on 22-23 September 2022. Elisa Casi-Eberhard, a Norwegian School of Economics Assistant Professor, gives a presentation on a WIDER Working Paper at the conference. The topic of Casi...
22 September 2022
23 September 2022
Research on illicit financial flows presented at the Early Researchers Consortium in Accounting
The Accounting Research Groups at the UPF Barcelona School of Management (Spain), Free University of Bolzano (Italy) and University of Padua (Italy) organise the fifth edition of the Accounting Summer Camp in Barcelona on July 13-15 2022. Researcher...
13 July 2022
14 July 2022
Research on illicit financial flows presented at the Ninth Annual Mannheim Taxation Conference
The ninth edition of the Annual MannheimTaxation Conference takes place in person in Mannheim, Germany on 8–9 September 2022. Assistant Professor Elisa Casi-Eberhard from the Norwegian School of Economics presents a UNU-WIDER Working Paper in the...
8 September 2022
9 September 2022
Research on illicit financial flows presented at the EU Tax Observatory Lunch Seminar
Assistant Professor Elisa Casi-Eberhard from the Norwegian School of Economics presents a UNU-WIDER Working Paper at the EU Tax Observatory lunch seminar on 5 October 2022. The topic of Casi-Eberhard's presentation is So close and yet so far: The...
5 October 2022
Paris School of Economics,