Tax Havens: An Emerging Challenge to Africa's Development Financing
- Geneva Association of Concerned African Scholars 2012.
- 5p.
The term 'tax haven' is a bit of a misnomer because they are not just about tax, but about a whole range of other things too. There is no generally agreed definition of what a tax haven is, but if you drill right down to the core of what these places offer, you end with two words: 'escape' and 'elsewhere'. Once what this means is understood, it becomes clear why they are such a threat to Africa.
