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Revista de referencia que promueve los debates vinculados a las políticas de desarrollo y a la cooperación internacional. Publicada por el Instituto de estudios internacionales y de desarrollo en Ginebra, ofrece una diversidad de perspectivas a través artículos académicos y contribuciones de instituciones de investigación del Sur y del Norte, enriquecida por la colaboración con las organizaciones de la Ginebra Internacional.

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17 | 2024
Missing Dollars

Illicit Financial Flows from Commodity Trade

Illicit financial flows (IFFs) associated with commodity trade erode the tax base of resource-rich developing countries. Efforts to curb IFFs and reform taxation stumble over enhanced North–South tensions but remain crucial to helping poorer countries mobilise domestic resources for development. The 17th volume of International Development Policy examines this key part of the wider agenda to restore trust in the multilateral system, calling for a more transparent, effective and equitable trade and tax framework. Based on a six-year multidisciplinary research project encompassing academic institutions in commodity exporting and trading countries, its 24 authors offer a mix of theoretical and empirical contributions and discuss findings of macro- and micro-level studies. The book sheds new light on issues such as addressing push and pull factors through domestic and international policy measures, the preferences of key stakeholders for short-term fixes versus long-term policy reforms, and prescriptive approaches and other options to address tax base erosion in resource-rich developing countries.

Carbonnier, G., F. Brugger, E. Bürgi Bonanomi, F. M. Dzanku and S. Insisienmay (eds) (2024) Missing Dollars. Illicit Financial Flows from Commodity Trade, International Development Policy | Revue internationale de politique de développement, 17 (Geneva, Boston: Graduate Institute Publications, Brill-Nijhoff), DOI: 10.4000/poldev.6067

Forthcoming paperback version: https://brill.com/display/title/69256

Contributors: Ama A. Ahene-Codjoe, Angela A. Alu, Latdaphone Banchongphanith, Fritz Brugger, Elisabeth Bürgi Bonanomi, Humberto Campodónico, Gilles Carbonnier, Fred M. Dzanku, Christian von Haldenwang, Adubea J. Hall, Sthabandith Insisienmay, Philippe Le Billon, Victor S. Mariottini de Oliveira, Rahul Mehrotra, Armando Mendoza, Lucas Millán-Narotzky, Irene Musselli, Irma Mosquera Valderrama, Ekpen J. Omonbude, Joschka J. Proksik, Agustín Redonda, Viriyasack Sisouphanthong, Latdavanh Songvilay, Abigail A. Tetteh.

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