Tax Evasion and Capital Flight in Africa
- Nairobi African Economic Research Consortium 2014
This paper highlights key issues in relation to tax evasion and capital flight via tax havens. It provides an econometric analysis of factors associated with tax evasion using data from three rounds of Afrobarometer Surveys. Capital flight, tax evasion, and tax avoidance are significant developmental problems that require urgent attention.
Capital Flight; Illicit Wealth, Tax Evasion, Tax Avoidance