TY  - GEN
AB  - 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.
CN  - 338.92(050) HEIA 116673/17
CY  - Leiden ; Boston
DA  - 2024
DA  - 2024
DO  - 10.1163/9789004707771
DO  - doi
ED  - Carbonnier, Gilles
ED  - Brugger, Fritz
ED  - Bürgi Bonanomi, Elisabeth
ED  - Dzanku, Fred Mawunyo
ED  - Insisienmay, Stabandith
ED  - ed.
ED  - ed.
ED  - ed.
ED  - ed.
ED  - ed.
ID  - 319237
KW  - Finance and Investment
KW  - Global Governance
KW  - Trade and Work
L1  - https://repository.graduateinstitute.ch/record/319237/files/9789004707771.pdf
L2  - https://repository.graduateinstitute.ch/record/319237/files/9789004707771.pdf
L4  - https://repository.graduateinstitute.ch/record/319237/files/9789004707771.pdf
LK  - https://repository.graduateinstitute.ch/record/319237/files/9789004707771.pdf
N2  - 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.
PB  - Brill Nijhoff
PP  - Leiden ; Boston
PY  - 2024
PY  - 2024
T1  - Missing dollarsillicit financial flows from commodity trade
TI  - Missing dollarsillicit financial flows from commodity trade
UR  - https://repository.graduateinstitute.ch/record/319237/files/9789004707771.pdf
Y1  - 2024
ER  -