본문

경제정책정보

유관기관의 다양한 자료를 한 곳에서 살펴보실 수 있습니다.

국제금융

Too late, too little? The IMF and international tax flight

WIDER 2017.08.31
페이스북
When key decision makers of the International Monetary Fund (IMF) gather in Washington DC for the IMF’s annual meeting in October, one thing that would merit more attention is the mismatch between the IMF’s recent alignments against international tax flight and the tax policy advice it gives to its member states. Recent years have seen increasing interest on the development impacts of different forms of international tax flight, from illegal tax evasion to questionable tax avoidance. To highlight one example, United Nations Conference for Trade and Development UNCTAD estimated in 2015 that developing country tax losses related to tax haven-related investments are annually around US$100 billion. In a recent WIDER working paper, I analysed the policy advice that the IMF had given to Panama, Seychelles and the Netherlands since 1999. The results? Despite the IMF’s recent efforts after 2011 to scale up its work against international tax flight, the outcomes have been disappointing.

가입하신 이동통신사의 요금제에 따라
데이터 요금이 과다하게 부가될 수 있습니다.

파일을 다운로드하시겠습니까?
KDI 연구 카테고리
상세검색