TITLE

Capital Flight Risk

AUTHOR(S)
Arezki, Rabah; Rota-Graziosi, Gregoire; Senbet, Lemma W.
PUB. DATE
September 2013
SOURCE
Finance & Development;Sep2013, Vol. 50 Issue 3, p26
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article reports on the concerns over massive capital flight from developing economies, especially those countries that are rich in natural resources. It relates to the illicit financial flows and considers the legitimate behavior of corporations and their growing ability to minimize the tax base and shift profits. It highligts the importance of a thin capitalization rule to deter massive outflows caused from tax avoidance schemes.
ACCESSION #
90416283

 

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