Publication:
Offshore Data Leaks and Tax Enforcement in Developing Countries

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dc.contributor.authorBachas, Pierre
dc.contributor.authorCollin, Matthew
dc.contributor.authorFlores, Tatiana
dc.contributor.authorScot, Thiago
dc.contributor.authorLyu, Hao
dc.date.accessioned2024-05-20T21:23:10Z
dc.date.available2024-05-20T21:23:10Z
dc.date.issued2024-05-20
dc.description.abstractThe past decade has witnessed a rapid increase in data leaks from tax havens, spanning from the Luxembourg Leaks to revelations in the Panama and Pandora Papers. While these leaks often prompt political investigations into politicians with offshore accounts and calls from civil society for greater transparency in corporate ownership, they also serve as valuable resources for tax authorities investigating cross-border tax evasion and avoidance. To illustrate this point, this note analyzes three country cases—Ecuador, Honduras, and Senegal—where the authors closely collaborated with national tax administrations. It documents the distribution of offshore company formation across jurisdictions for shareholders and ultimate beneficial owners, as well as the relative prevalence of these countries in the overall dataset published by the International Consortium of Investigative Journalists (ICIJ) in its Offshore Leaks Database (OLD). Finally, policy recommendations are provided for enhancing personal income tax enforcement.en
dc.identifierhttp://documents.worldbank.org/curated/en/099834105172425489/IDU1cb7a17931991e14afe181a21e1f0c8c5e20b
dc.identifier.doi10.1596/41569
dc.identifier.urihttps://hdl.handle.net/10986/41569
dc.languageEnglish
dc.language.isoen_US
dc.publisherWashington, DC: World Bank
dc.relation.ispartofseriesEquitable Growth, Finance & Institutions Notes
dc.rightsCC BY-NC 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttps://creativecommons.org/licenses/by-nc/3.0/igo
dc.subjectOFFSHORE OIL AND GAS PRODUCTION
dc.subjectILLICIT FINANCIAL FLOWS
dc.subjectICT SECURITY
dc.subjectDATA PRIVACY
dc.subjectTAX CRIME
dc.subjectECUADOR
dc.subjectHONDURAS
dc.subjectSENEGAL
dc.subjectPEACE, JUSTICE AND STRONG INSTITUTIONS
dc.subjectSDG 16
dc.titleOffshore Data Leaks and Tax Enforcement in Developing Countriesen
dc.typeReport
dspace.entity.typePublication
okr.crossref.titleOffshore Data Leaks and Tax Enforcement in Developing Countries
okr.date.disclosure2024-05-20
okr.date.lastmodified2024-05-17T00:00:00Zen
okr.doctypeReport
okr.doctypePublications & Research
okr.docurlhttp://documents.worldbank.org/curated/en/099834105172425489/IDU1cb7a17931991e14afe181a21e1f0c8c5e20b
okr.guid099834105172425489
okr.identifier.docmidIDU-cb7a1793-991e-4afe-81a2-e1f0c8c5e20b
okr.identifier.doihttps://doi.org/10.1596/41569
okr.identifier.externaldocumentum34319868
okr.identifier.internaldocumentum34319868
okr.identifier.report190403
okr.import.id4203
okr.importedtrueen
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/099834105172425489/pdf/IDU1cb7a17931991e14afe181a21e1f0c8c5e20b.pdfen
okr.region.geographicalWorld
okr.topicIndustry::Chemical & Petrochemical Industry
okr.topicGovernance::Legislation
okr.topicSocial Development::Crime and Society
okr.topicMacroeconomics and Economic Growth::Taxation & Subsidies
okr.topicLaw and Development::Law Enforcement Systems
okr.unitEFI-Operations Support (EFIOS)
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