The Role of Tax Expenditures in Enabling Illicit Financial Flows
The role tax expenditures play in fostering or facilitating illicit financial flows has so far not been studied extensively. We provide an explorative overview of the linkages between tax expenditures and illicit financial flows in both source and recipient countries. In a second step, we focus on t...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Institut de Hautes Études Internationales et du Développement
2024-06-01
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| Series: | Revue Internationale de Politique de Développement |
| Subjects: | |
| Online Access: | https://journals.openedition.org/poldev/6245 |
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