@article{BOOK,
      recid = {319237},
      title = {Missing dollars illicit financial flows from commodity  trade},
      publisher = {Brill Nijhoff},
      address = {Leiden ; Boston. 2024},
      number = {BOOK},
      series = {International development policy ; Volume 17},
      pages = {293 pages : illustrations},
      year = {2024},
      abstract = {Illicit financial flows (IFFs) associated with commodity  trade erode the tax base of resource-rich developing  countries. Efforts to curb IFFs and reform taxation stumble  over enhanced North–South tensions but remain crucial to  helping poorer countries mobilise domestic resources for  development. The 17th volume of International Development  Policy examines this key part of the wider agenda to  restore trust in the multilateral system, calling for a  more transparent, effective and equitable trade and tax  framework. Based on a six-year multidisciplinary research  project encompassing academic institutions in commodity  exporting and trading countries, its 24 authors offer a mix  of theoretical and empirical contributions and discuss  findings of macro- and micro-level studies. The book sheds  new light on issues such as addressing push and pull  factors through domestic and international policy measures,  the preferences of key stakeholders for short-term fixes  versus long-term policy reforms, and prescriptive  approaches and other options to address tax base erosion in  resource-rich developing countries.},
      url = {http://repository.graduateinstitute.ch/record/319237},
      doi = {https://doi.org/10.1163/9789004707771},
}