Africa's bane: Tax Havens, Capital Flight and the Corruption Interface

Christensen, J

Christensen addresses the supply side of corruption, namely the secrecy jurisdictions and the bankers, lawyers and accountants that enable the system. He finds that the situation is deteriorating: non-disclosure of ownership of corporations and other legal entities; lack of accounting transparency for multinational companies; lack of provision for effective exchange of information between national authorities are all identified as creating a criminogenic environment.

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