Whilst numerous accounts claim that the continent is on the rise, driven by high growth rates
and supposed better governance and economic policies, Africa's dependent position in the …

ORIGINALITY OR VALUE: Transfer pricing manipulation in international trade is a challenge
in most develo** economies. Transfer pricing and tax evasion are important and topical …

The abuse of transfer pricing by multinational enterprises (MNEs) is a topical issue the world
over. Abusive transfer pricing results in the erosion of tax bases and profit shifting from …

Abstract The Palma Proposition is that changes in income or consumption inequality are
(almost) exclusively due to changes in the share of the richest 10 per cent and poorest 40 …

1. Illicit financial flows (IFFs) have continued to gain momentum and interest in the
international policy arena since the publication of Global Financial Integrity's (GFI's) 2013 …

This specific research initiative aims to intricately examine the intricate dynamics connecting
terrorism, corruption, and capital flight within the context of South Asian economies …

Purpose Sub-Saharan African (SSA) region has been battling illegal outflow of capital over
the years, with little success recorded so far. Without adequate attention, unemployment …

This study provides a harmonization framework for common capital flight policies in Africa. It
builds on evidence of persistent extreme poverty in the continent to assess how common …

Purpose The purpose of this paper is to investigate the effect of corruption and institutional
governance indicators on capital flight in Sub-Saharan Africa. Design/methodology …

This paper analyzes how low-income countries should optimally respond, through fiscal
policy, to commodity price shocks. The model accounts for imperfect access to world capital …