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UN report recommends: go after tax havens, and protect whistleblowers(Aid, Tax & State-building, Beneficial Ownership, Blog, Capital Flight, Corporate Tax, Corruption, Country by Country, Enablers and intermediaries, Human Rights, Inequality & Tax Havens, Information Exchange, Intergovernmental tax body, Secrecy, Tax and corporate responsibility, Tax Avoidance, Tax Competition, Tax Treaties, Tax Wars, Taxing corporations, Transfer Pricing)From the United Nations General Assembly, the fifth report of the Independent Expert on the promotion of a democratic and [...] Read More →
Archive before 2014
Aid, tax, state-building
- June 2013 – Invested interests: the UK’s Overseas Territories’ hidden role in developing countries. Original here.
- May 2013 – Almost half of all investment into developing countries goes through tax havens, ActionAid reveals
- Feb 2013 – ActionAid report on the Zambian tax scandal. Original here; news articleshere and here. “We estimate that the tax- haven transactions of just this one British headquartered food multinational has deprived the Zambian public purse of a sum over 14 times larger than the UK aid provided to Zambia to combat hunger and food insecurity in the same period.”
- Aug 2011 – Afrodad tax and development reports: Mozambique, Zimbabwe. Originals:Overview, Zimbabwe, Mozambique.
- July 2011 – ActionAid and Eurodad report on tax policies for developing countries as formulated by International Financial Institutions. Originals here and here.
- New African tax data from the OECD
- Oct 2010 – new paper: Should we Engage in Development Cooperation with Countries that Have a Notoriously Low Tax Ratio?
- Oct 2010 – New book – Taxation and State Building: Towards a Governance Focused Tax Reform Agenda
- Oct 2010 – World Bank says we know little about tax and developing countries
- Sept 2010 – on Development Finance Institutions in tax havens
- May 2010 – analysis of the OECD’s African outlook contains much new data.
- Sept 2009 – Actionaid: Accounting for poverty: How international tax rules keep people poor
- Nov 2009 A paper from the School of Oriental and African Studies provides pointers on why domestic tax revenues have been stagnant in low income countries
- July 2009: IMF paper noting that lower corporation taxes and tax holidays may not boost growth
- 2009 – The webstite Raising Tax Revenues contains references to a wide array of academic papers, civil society reports, policy documents and books.
- June 2009 – Norwegian Commission on Capital Flight From Developing Countries,
- March 2009. Christian Aid’s False Profits: robbing the poor to keep the rich tax-free estimates that between 2005 and 2007, the total amount of capital flow from bilateral trade mispricing into the EU and the US alone from non-EU countries is estimated conservatively at more than US$1.1tn (£581.4bn, €850.1bn).
- March 2009. Oxfam estimates that developing countries miss out on up to $124 billion every year in lost income from offshore assets held in tax havens.
- Jan 2009. New report from Global Financial Integrity on illicit flows from developing countries. “In 2006, the most recent year of the GFI study, developing countries lost an estimated $858.6 billion – 1.06 trillion in illicit financial outflows.”
- Nov 2008: OECD Secretary-General attacks tax havens in development context, November 2008. He says: “Developing countries are estimated to lose to tax havens almost three times what they get from developed countries in aid.“
- Nov 2008: Christian Aid report on The impact of the financial crisis on the developing world
- Oct 2008 – Tax and Financing for Development, SOMO, October 2008
- Sept 2008 – Capping Aid: tax and state-building in the FT Economists’ Forum
- Aug 2008 IMF: in Africa, pay more attention to tax
- Jan 2008 – speech by South Africa’s Trevor Manuel
- 2008 – Taxation and State-Building in Developing Countries: Capacity and Consent, edited by Braütigam, Fjelstad and Moore. Investigating how taxation builds states and foster good government.
- April 2008 –New Estimates of Capital Flight from Sub-Saharan African Countries: Linkages with External Borrowing and Policy Options, a research paper from the University of Massachusets, Amherst, investigating the scale of capital flight from Africa from 1970-2004 (read TJN’s blog about it, with additional information, here.
- Jan 2008 – The Precarious State of Public Finance by Jens Martens of the Global Policy Forum Europe, looking at tax evasion, capital flight and the misuse of public money in developing countries – and what can be done about it.
- 2008 – Government, Taxation and Accountability, OECD
- 2008 – Can tax challenge bad governance? Christian Aid
- Nov 2007 – TJN presentation in Brussels in on aid and tax.
- Jun 2007 Read Raymond Baker’s speech, “For the first time in the 200-year run of the free-market system, we have built and expanded an entire integrated global financial structure the basic purpose of which is to shift money from poor to rich.”
- Feb 2007 – TJN produced a report for the Norwegian Ministry of Foreign Affairs, called Closing the Floodgates: Collecting Tax to Pay for Development
- April 2007 – How does taxation affect the quality of governance? Institute of Development Studies
- April 2006 TJN’s John Christensen made a presentation to the United Nations calledWhy Capital Flight? How Plugging the Leaks could Contribute to Poverty Alleviation “The missing piece of the development equation is the impact of illicit capital flight and the associated tax evasion on global poverty.”
- 2002 – Does Taxation Lead to Representation?, Michael Ross, UCLA, 2002
- 2000 – Oxfam’s seminal report on tax havens and their role in hampering development, called Tax Havens: Releasing the hidden billions for poverty eradication. It is also available here “This paper argues that off-shore centres are part of the global poverty problem – and that the interests of the poor must be brought onto the reform agenda.”
- 1999 – Frances Horner’s seminal article on the need for an International Tax Organisation is here
- Dec 2013 – OECD: rich country guilty of ‘appalling’ laxity on illicit financial flows
- May 2013 – Haemorrhage of Illicit Financial Flows in Africa – African Development Bank
- Dec 2012 – Illicit Financial Flows from Developing Countries: 2001-2010. Global Financial Integrity: developing countries lost US$5.86 trillion to illicit outflows from 2000-2010.
- Oct 2012 – Capital Flight from Sub-Saharan African Countries: Updated Estimates, 1970 – 2010, Boyce / Ndikumana
- July 2012 – HIGHLIGHT – The Price of Offshore Revisited: TJN’s in-depth and unprecedented study into the size of the offshore system. Full list of associated reports here
- March 2009. Christian Aid’s False Profits: robbing the poor to keep the rich tax-free total capital flow from bilateral trade mispricing into the EU and the US alone from non-EU countries was over US$1.1tn in 2005-7
- Jan 2009: Global Financial Integrity report on illicit financial flows from developing countries.
- Nov 2008: Christian Aid report on The impact of the financial crisis on the developing world.
- Oct 2010 – TJN blog looking at corruption, in the context of the foreclosure mess in the U.S.
- July 2010 – TJN blog looking at analogies between bribery concerns and those of tax havens.
- 2007 – Mirror, Mirror, on the Wall: Who’s the Most Corrupt of All?
Inequality, tax, tax havens
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Inequality, tax and tax havens
Nov 2013 – Why a focus on poverty obscures the need to tackle inequality – Equality Trust
June 2011 – Global wealth shows strong gains, Boston Consulting Group
Nov 2010 – How high leverage and crises can arise as a result of changes in the income distribution – IMF
Oct 2009, why the crisis isn’t likely to produce any major reversal of inequality.
July 2009: The IMF on why tax incentives don’t seem to produce economic growth
April 2009 – remarkable new graphs and data on inequality and social ills
March 2009 – new book: Inequality and the Spirit Level