Offshore tax evasion in developing countries: Evidence and policy discussion

Niels Johannesen

No wp-2024-15, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: Offshore tax havens cause large losses of government revenue by facilitating tax evasion by wealthy individuals. This paper focuses on offshore tax evasion in developing countries and documents two empirical regularities. First, there is no clear development gradient in the exposure to offshore tax havens: a range of indicators suggests that wealth held in offshore tax havens, measured relative to the size of the economy, correlates only weakly with economic development.

Keywords: Tax evasion; Tax havens; Offshore financial centres (search for similar items in EconPapers)
Date: 2024
New Economics Papers: this item is included in nep-fdg, nep-iue and nep-pbe
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