Missing Dollars
Illicit Financial Flows from Commodity Trade
Paperback Engels 2024 9789004685048Samenvatting
Illicit financial flows (IFFs) associated with commodity trade erode the tax base of resource-rich developing countries. Efforts to curb IFFs and reform taxation stumble over enhanced North–South tensions but remain crucial to helping poorer countries mobilise domestic resources for development. The 17th volume of International Development Policy examines this key part of the wider agenda to restore trust in the multilateral system, calling for a more transparent, effective and equitable trade and tax framework. Based on a six-year multidisciplinary research project encompassing academic institutions in commodity exporting and trading countries, its 24 authors offer a mix of theoretical and empirical contributions and discuss findings of macro- and micro-level studies. The book sheds new light on issues such as addressing push and pull factors through domestic and international policy measures, the preferences of key stakeholders for short-term fixes versus long-term policy reforms, and prescriptive approaches and other options to address tax base erosion in resource-rich developing countries.
Specificaties
Lezersrecensies
Inhoudsopgave
Preface
List of Figures and Tables
Abbreviations
Notes on Contributors
Part 1
Introducing the Thematic Volume: Key Findings and Recommendations
1 Curbing Illicit Financial Flows in Commodity Trade and Beyond
Gilles Carbonnier, Fritz Brugger, Elisabeth Bürgi Bonanomi, Fred M. Dzanku, Stabandith Insisienmay
Part 2
Definition, Measurement, and Drivers of Trade-Related iff s
2 Measuring Illicit Financial Flows: New Data and Methods
Gilles Carbonnier and Rahul Mehrotra
3 Trade-Related Illicit Financial Flows in Southeast Asia: Evidence from Extractive and Agricultural Commodities in Laos
Viriyasack Sisouphanthong, Latdaphone Banchongphanith, Sthabandith Insisienmay and Latdavanh Songvilay
4 Metals Streaming and Royalty Financing: A Framework for Assessing Mining Sector Financial Benefit–Sharing Implications for Governments
Ekpen J. Omonbude
5 The Role of Tax Expenditures in Enabling Illicit Financial Flows
Christian von Haldenwang, Lucas Millán-Narotzky, Irma Mosquera Valderrama and Agustín Redonda
Part 3
Policy Responses across Space and Time
6 The Battle Over Policies to Curb Trade-Related Illicit Financial Flows: Findings from a Q-methodology Study
Fritz Brugger and Joschka J. Proksik
7 Prescriptive Pricing and Stabilisation Clauses in Investment Agreements
Irene Musselli and Victor S. Mariottini de Oliveira
8 Tax Reforms in Hydrocarbons and Mining in Chile, Colombia and Peru 2021–2023
Humberto Campodónico and Armando Mendoza
9 Potential Illicit Financial Flow Risks in Ghana’s Gold-for-Oil Transaction
Fred M. Dzanku, Adubea J. Hall, Ama A. Ahene-Codjoe, Abigail A. Tetteh and Angela A. Alu
Part 4
Looking Forward: Energy Transition and Resource Mobilization
10 Illicit Financial Flows, Extractive Sectors, and the Energy Transition: Building State Capacity to Finance the sdg s
Philippe Le Billon
Index
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