Measuring IFFs: Lessons in Improving Methods


Illicit Financial Flows (IFFs) have gained considerable traction in the advocacy and policy sphere, with most attention directed to their damaging impact on resource-rich developing countries that rely heavily on natural resource revenues. However, significant challenges remain in the conceptual framework and appropriate measurement techniques that aim to trace, curb, and redirect public revenue lost … Continue reading Measuring IFFs: Lessons in Improving Methods

Abnormal Pricing in International Commodity Trade: Evidence from Lao P.D.R.


Introduction In this post, the economics researchers based in Lao P.D.R. present their experiences over the period 2017-20. The blogpost was written by Dr. Vanthana Nolintha, a Senior Researcher and Deputy Permanent Secretary of Lao PDR’s Ministry of Planning and Investment and Mr. Vanxay Sayavong, Researcher and Deputy Chief of Macroeconomic Monitoring and Forecasting Division … Continue reading Abnormal Pricing in International Commodity Trade: Evidence from Lao P.D.R.

Ghana Research Team: Experiences from 2017-2020


Introduction In this post, the Ghana-based economics researchers present their experiences over the period 2017-20. Dr. Ama Asantewah Ahene-Codjoe and PhD candidate Angela Alu worked collaboratively with project coordinator and lead researcher, Dr Rahul Mehrotra at the Graduate Institute, Geneva to analyze and estimate illicit financial flows via trade misinvoicing in the export of Ghana’s … Continue reading Ghana Research Team: Experiences from 2017-2020

Defenders of the status quo: Making sense of the international discourse on transfer pricing methodologies


The OECD’s Transfer Pricing Guidelines remain the dominant revenue calculation methodology for tax authorities around the world, despite the existence of simpler methods. In their latest article, Dr. Fritz Brugger and Dr. Rebecca Engebretsen put forth a Discourse Network Analysis based framework that explains how supporters of the existing corporate tax structure strategically undermine alternative … Continue reading Defenders of the status quo: Making sense of the international discourse on transfer pricing methodologies