点击文件名下载附件
Foreword xiv
Abbreviations xvi
INTRODUCTION
Illicit financial flows are a shared problem between developed and
developing countries 1
I. Illicit financial flows in multilateral discourse 3
II. Conceptual contours of illicit financial flows in the Economic Development
in Africa Report 2020 8
III. Objectives and organization of the Economic Development in Africa
Report 2020 10
CHAPTER 1
IIllicit financial flows and sustainable development: Definitions and conceptual
frameworks 13
1.1 Illicit financial flows in the report 16
1.2 Selected sources of illicit financial flows 21
1.3 Enablers of illicit financial flows 24
1.4 Illicit financial flows and the 2030 Agenda for Sustainable Development 27
Annex
Estimates of the cost of illicit financial flows from Africa and worldwide
(various years) 37
CHAPTER 2
Estimating the magnitude of illicit financial flows related to extractive commodity
exports from Africa 39
2.1 Counting the losses: Methodological issues in estimating illicit financial flows 41
2.2 Africa: Empirical analysis of the commodity-based partner-country trade gap 47
2.3 Challenges in matching bilateral merchandise trade statistics 68
2.4 Concluding remarks 72
Annex
Table A.1 Data availability in United Nations Comtrade, 2000–2018 75
Table A.2 Commodities of interest and their derivative products 76
CHAPTER 3
Global enablers of illicit financial flow 79
3.1 Key foundations of the international taxation system 81
3.2 Selected mechanisms for tax evasion, tax avoidance and money-laundering 83
3.3 Global actors of the network of tax evasion, tax avoidance and
money-laundering 91
3.4 The movement for tax justice 93
3.5 Concluding remarks 98
CHAPTER 4
The regulatory environment of illicit financial flows with a special focus
on selected sectors 101
4.1 Data opacity across value chains and the special case of extractives 103
4.2 Illicit financial flows and the regulatory framework of the extractive sector
in Africa 104
4.3 Other selected sectors with high risks of illicit financial flows 109
4.4 Cross-cutting regulations of relevance to illicit financial flows 113
4.5 The prevalence of bilateralism 116
4.6 Entrenched inequalities in the international economic system 120
4.7 Concluding remarks 124
CHAPTER 5
Quantifying the impact of illicit financial flows on sustainable development 127
5.1 Channels of impact of IFFs: Empirical challenges and methodological
approach 129
5.2 Illicit financial flows associated with inferior outcomes in sustainable
development 136
5.3 How inclusive institutions can reduce the harmful impact of illicit
financial flows 139
5.4 Illicit financial flows and environmental performance in extractive sectors 142
5.5 Poor resource management and negative externalities on agricultural
productivity 146
5.6 Concluding remarks 148
CHAPTER 6
Domestic resource mobilization and financing for the Sustainable
Development Goals 151
6.1 Illicit financial flows and Government revenue in Africa 153
6.2 How illicit financial flows impair Goals-related outcomes 156
6.3 Curbing illicit financial flows can help finance the achievement of the Goals 160
6.4 Special case of climate change-related financing needs and illicit
financial flows 162
6.5 Initiatives to promote domestic resource mobilization and tackle illicit
financial flows 165
6.6 Policy instruments to tackle illicit financial flows: Case study from Nigeria 171
6.7 Concluding remarks 176
CHAPTER 7
Recommendations 179
7.1 Main findings 181
7.2 Strengthen African engagement in international taxation reform 182
7.3 Intensify the fight against corruption and money-laundering 186
7.4 Invest in data infrastructure and transparency (including gendered data) 186
7.5 Strengthen regulatory frameworks at the domestic level through a
multi-track approach 188
7.6 Devote more resources to the recovery of stolen assets 190
7.7 Protect and support civil society organizations, whistle-blowers and
investigative journalists 191
7.8 Build bridges between multinational enterprises, taxation and the
2030 Agenda for Sustainable Development 192
7.9 Invest in research to account for links between illicit financial flows,
environmental sustainability and climate change 193
7.10 Rekindle trust in multilateralism through tangible actions in the fight against
illicit financial flows 194
7.11 Engage on illicit financial flows and ethics 196
7.12 Conclusion 196
REFERENCES 197
/1 
发表于 2021-9-10 10:17:18
提升卡
置顶卡
沉默卡
变色卡