Fuite des capitaux et paradis fiscaux: impact sur l'investissement et la croissance en Afrique

Léonce Ndikumana

Revue d’économie du développement, 2014, vol. 22, issue 2, 113-141

Abstract: This paper examines the implications of capital flight and tax havens for economic development in African economies. Specifically, it investigates the impact of capital flight on domestic investment and the opportunity costs of capital flight in terms of forgone growth. First, econometric analysis is used to assess the impact of capital flight on domestic investment. Second, a simulation exercise is undertaken to estimate the potential gains in terms of growth that could be derived from investing capital flight domestically. The empirical evidence is used to draw some policy implications.

Date: 2014
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