Rachel Etter-Phoya

Tax Justice Network

38 Stanley Avenue

Chesham, Bucks HP5 2JG

United Kingdom

http://taxjustice.net/

SCHOLARLY PAPERS

3

DOWNLOADS

51

SSRN CITATIONS

0

CROSSREF CITATIONS

1

Scholarly Papers (3)

1.

Corporate Income Taxation in the Digital Age: Africa in the Corporate Tax Haven Index 2019

Number of pages: 40 Posted: 18 Nov 2019
Rachel Etter-Phoya, Shanna Lima and Markus Meinzer
Tax Justice Network, Tax Justice Network and Tax Justice Network
Downloads 24 (516,733)

Abstract:

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tax havens, illicit financial flows, digital economy, intellectual property, taxation, Africa, multinational companies, corporate income tax

2.

Comparing Tax Incentives across Jurisdictions: A Pilot Study

Number of pages: 43 Posted: 18 Nov 2019 Last Revised: 20 Nov 2019
Tax Justice Network, affiliation not provided to SSRN, Tax Justice Network and affiliation not provided to SSRN
Downloads 15 (577,622)
Citation 1

Abstract:

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Tax incentives, tax holidays, corporate taxes, capital gains, exemptions and investments, foreign direct investment

3.

Vulnerability and Exposure to Illicit Financial Flows Risk in Africa

Tax Justice Network, August 20, 2019
Number of pages: 96 Posted: 14 Nov 2019
affiliation not provided to SSRN, Independent, Tax Justice Network, Center for Global Development, Tax Justice Network, affiliation not provided to SSRN and affiliation not provided to SSRN
Downloads 12 (590,681)

Abstract:

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Tax Evasion, Tax Avoidance, Illicit Financial Flows, Tax Havens, Africa, Money Laundering, Corruption, Profit Shifting