Tax Base Erosion and Profit Shifting in Africa – Part 1: Africa’s Response to the OECD BEPS Action Plan
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Warwick J. McKibbin & Andrew Stoeckel, 2010. "The Global Financial Crisis: Causes and Consequences," Asian Economic Papers, MIT Press, vol. 9(1), pages 54-86, Winter/Sp.
- Léonce Ndikumana & James Boyce, 2010. "Measurement of Capital Flight: Methodology and Results for Sub-Saharan African Countries," African Development Review, African Development Bank, vol. 22(4), pages 471-481.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Favourate Y. Mpofu, 2022. "Taxation of the Digital Economy and Direct Digital Service Taxes: Opportunities, Challenges, and Implications for African Countries," Economies, MDPI, vol. 10(9), pages 1-28, September.
- Ma Caichen & Shan Miao, 2018. "Research on tax risks in the development of the New Silk Road," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 4(3), pages 250-265.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Dirk H M Akkermans, 2017. "Net profit flow per country from 1980 to 2009: The long-term effects of foreign direct investment," PLOS ONE, Public Library of Science, vol. 12(6), pages 1-28, June.
- Simplice Asongu, 2015.
"Rational Asymmetric Development: Transfer Pricing and Sub-Saharan Africa’s Extreme Poverty Tragedy,"
Working Papers of the African Governance and Development Institute.
15/017, African Governance and Development Institute..
- Asongu, Simplice, 2015. "Rational Asymmetric Development: Transfer Pricing and Sub-Saharan Africa’s Extreme Poverty Tragedy," MPRA Paper 67854, University Library of Munich, Germany.
- UNDP Regional Bureau for Africa & Bruno Martorano & Giovanni Andrea Cornia, "undated". "The Dynamics of Income Inequality in a Dualistic Economy: Malawi over 1990-2011," UNDP Africa Policy Notes 2017-13, United Nations Development Programme, Regional Bureau for Africa.
- repec:dgr:rugsom:14031-eef is not listed on IDEAS
- Warwick J. McKibbin & Andrew B. Stoeckel & YingYing Lu, 2014.
"Global Fiscal Adjustment and Trade Rebalancing,"
The World Economy, Wiley Blackwell, vol. 37(7), pages 892-922, July.
- McKibbin, Warwick J & Stoeckel, Andrew B & Lu, YingYing, 2012. "Global fiscal adjustment and trade rebalancing," Policy Research Working Paper Series 6044, The World Bank.
- Warwick McKibbin & Andrew B Stoeckel & YingYing Lu, 2012. "Global Fiscal Adjustment and Trade Rebalancing," CAMA Working Papers 2012-12, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University.
- Moussa, Sylla Naby & Deyi, Jiang & Lin, Li, 2015. "Analysis of Guinean new mining fiscal regime: Considerations for improvement," Resources Policy, Elsevier, vol. 46(P2), pages 113-126.
- Ameth Saloum Ndiaye & Alain Siri, 2016. "Capital Flight from Burkina Faso: Drivers and Impact on Tax Revenue," African Development Review, African Development Bank, vol. 28(S1), pages 100-112, April.
- Simplice Asongu, 2015.
"Rational Asymmetric Development: Transfer Mispricing and Sub-Saharan Africa’s Extreme Poverty Tragedy,"
Working Papers of the African Governance and Development Institute.
15/054, African Governance and Development Institute., revised Aug 2015.
- Asongu, Simplice, 2015. "Rational Asymmetric Development: Transfer Mispricing and Sub-Saharan Africa’s Extreme Poverty Tragedy," MPRA Paper 71175, University Library of Munich, Germany.
- Hajer Dachraoui & Mounir Smida & Maamar Sebri, 2020.
"Role of capital flight as a driver of sovereign bond spreads in Latin American countries,"
International Economics, CEPII research center, issue 162, pages 15-33.
- Dachraoui, Hajer & Smida, Mounir & Sebri, Maamar, 2020. "Role of capital flight as a driver of sovereign bond spreads in Latin American countries," International Economics, Elsevier, vol. 162(C), pages 15-33.
- Letete Emmanuel & Sarr Mare, 2017. "Working Paper 275 - Illicit Financial Flows and Political Institutions in Kenya," Working Paper Series 2392, African Development Bank.
- Simplice A. Asongu, 2015. "Rational Asymmetric Development: Transfer Mispricing and Sub-Saharan Africa’s Extreme Poverty Tragedy," Research Africa Network Working Papers 15/054, Research Africa Network (RAN).
- Dianah Ngui Muchai & Joseph Muchai, 2016. "Fiscal Policy and Capital Flight in Kenya," African Development Review, African Development Bank, vol. 28(S1), pages 8-21, April.
- Leonce Ndikumana & Mare Sarr, 2019. "Capital Flight, Foreign Direct Investment and Natural Resources in Africa," UMASS Amherst Economics Working Papers 2019-12, University of Massachusetts Amherst, Department of Economics.
- Ndikumana, Léonce & Sarr, Mare, 2019. "Capital flight, foreign direct investment and natural resources in Africa," Resources Policy, Elsevier, vol. 63(C), pages 1-1.
- T. Mir, 2016. "The leading digit distribution of the worldwide illicit financial flows," Quality & Quantity: International Journal of Methodology, Springer, vol. 50(1), pages 271-281, January.
- Hans Tino Ayamena Mpenya & Clarisse Metseyem & Boniface Ngah Epo, 2016. "Natural Resources and Capital Flight in Cameroon," African Development Review, African Development Bank, vol. 28(S1), pages 88-99, April.
- Afees A. Salisu & Kazeem Isah, 2017. "A Capital Flight-Growth Nexus in Sub-Saharan Africa: The Role of Macroeconomic Uncertainty," Working Papers 034, Centre for Econometric and Allied Research, University of Ibadan.
- Ali Ahmed & Chris Jones & Yama Temouri, . "The relationship between MNE tax haven use and FDI into developing economies characterized by capital flight," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
- Hermes, Niels & Lensink, Robert, 2014. "Financial liberalization and capital flight," Research Report 14031-EEF, University of Groningen, Research Institute SOM (Systems, Organisations and Management).
- Hasan Engin Duran & Ugo Fratesi, 2023. "Economic resilience and regionally differentiated cycles: Evidence from a turning point approach in Italy," Papers in Regional Science, Wiley Blackwell, vol. 102(2), pages 219-252, April.
- Asongu, Simplice A & Nwachukwu, Jacinta C., 2016.
"Unjust Enrichment from Official Corruption in Africa: Theory and Model on how Lenders have benefited,"
MPRA Paper
75416, University Library of Munich, Germany.
- Simplice A. Asongu & Jacinta C. Nwachukwu, 2016. "Unjust Enrichment from Official Corruption in Africa: Theory and Model on how Lenders have benefited," Research Africa Network Working Papers 16/034, Research Africa Network (RAN).
- Simplice Asongu & Jacinta C. Nwachukwu, 2016. "Unjust Enrichment from Official Corruption in Africa: Theory and Model on how Lenders have benefited," Working Papers of the African Governance and Development Institute. 16/034, African Governance and Development Institute..
More about this item
Keywords
Development Policy; Economic Development; Governance;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:idq:ictduk:12802. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CATS administrator (email available below). General contact details of provider: https://www.ids.ac.uk/project/international-centre-for-tax-and-development .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.