Illicit financial flows constitute a global phenomenon of massive but uncertain scale, which
erodes government revenues and drives corruption in countries rich and poor. In 2015, the …

Financial globalization has enabled multinational corporations to shift profits between
jurisdictions to lower their tax rate, undermining public finances and concerning policy …

In this chapter we explore the structures that shelter the proceeds from organized crime from
the scrutiny of law-enforcement. 1 Due to the nature of committing crime little is known about …

The global financial crisis and leaked documents such as the Panama Papers highlighted
the important role of financial secrecy in the global economy. Although international …

Whilst inherently lawful, shelf companies enable the generation of contrived financial
structures and arrangements that can facilitate actors to organise their criminal activities and …

How can governments get individuals and firms to pay taxes, especially given increasing tax
base erosion via tax evasion, tax avoidance, and money laundering? In this paper we …

This article makes four claims: First, tax systems at the national, regional and global level are
regulatory systems. They can and should be studied as that. Second, taxation is an …

It has been argued that obscurity in ownership structures has created an opportunity for
illegal activities, such as tax evasion, money laundering, and corruption, to go unnoticed. We …

International tax governance is significant societally as it impacts both inequality and the
capacity of governments to deliver on their social contracts. Tax experts forma key, under …

What does the academic literature tell us about profit shifting? Ten years after the Offshore
Leaks and the launch of the OECD/G20 BEPS project, our understanding of the …