Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/190002 
Authors: 
Year of Publication: 
2017
Series/Report no.: 
WIDER Working Paper No. 2017/157
Publisher: 
The United Nations University World Institute for Development Economics Research (UNU-WIDER), Helsinki
Abstract: 
I analyse the evolution of the International Monetary Fund tax policy advice in three countries commonly used for tax evasion or avoidance: Panama, Seychelles, and the Netherlands. A review of loan agreements and Country Reports covering 1999 to 2017 highlights the dependence of the Fund's country teams on external assessments produced by the Fund's other departments and smaller international organizations. Insofar as the Fund has paid attention to international tax flight, its focus has largely been on individual-level tax evasion instead of corporate tax avoidance. The responses have been inconsistent, with the tax haven regime of Seychelles getting much more attention than Panama and the Netherlands.
Subjects: 
International Monetary Fund
Financial Action Task Force
OECD
tax avoidance
taxevasion
sovereign debt
JEL: 
F23
F33
F34
F53
F55
H26
Persistent Identifier of the first edition: 
ISBN: 
978-92-9256-383-7
Document Type: 
Working Paper

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