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Can Stopping 'Tax Dodging' by Multinational Enterprises Close the Gap in Development Finance?

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  • Maya Forstater

Abstract

International debates on taxation and development have been informed by a popular narrative that there is a large ‘pot of gold’ for funding which could be released by cracking down on the questionable tax practices of multinational enterprises, and which could bridge the gap towards funding the sustainable development goals. How much of this is wishful thinking and how much really reflects what we know? This paper looks at the 'big numbers' that have shaped this debate and seeks to clarify the emerging evidence.

Suggested Citation

  • Maya Forstater, 2015. "Can Stopping 'Tax Dodging' by Multinational Enterprises Close the Gap in Development Finance?," Policy Papers 69, Center for Global Development.
    • Handle: RePEc:cgd:ppaper:69
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    References listed on IDEAS

    as
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    7. Boyce, James K. & Ndikumana, Leonce, 2014. "Strategies for Addressing Capital Flight," Working Papers 0c46e485-a40d-4eca-a343-c, African Economic Research Consortium.
    Full references (including those not matched with items on IDEAS)

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