Working Paper Number 129 Tax evasion, tax avoidance and development finance
@inproceedings{Cobham2005WorkingPN, title={Working Paper Number 129 Tax evasion, tax avoidance and development finance}, author={Alex Cobham}, year={2005} }
Domestic revenue mobilisation is key to sustainable development finance ‐ only self-sufficiency will allow the development of fully-functioning states with flourishing systems of political representation and economies reflecting societies’ expressed preferences in regard to, for example, inequality. Tax evasion and tax avoidance are important insofar as they affect both the volume and nature of government finances. This paper estimates the total cost to developing countries of these leakages as…
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