Work Package 3: Analysis of Incentives, Stakeholders and Governance Regimes
NADEL – Center for Development and Cooperation, ETH Zurich;
Institute of Statistical, Social, and Economic Research, (ISSER), Ghana;
National Institute of Economic Research (NIER), Laos
Phase 1 (2017-20)
During phase 1 (2017-20) we carried out cutting-edge inter-disciplinary research to improve collective knowledge and understanding of IFFs. Specifically, work package 3 (WP3) has contributed to ongoing debates on the governance of global tax regime by focusing on transfer pricing in the OECD’s Base Erosion and Profit Shifting (BEPS) process (Brugger et al, 2018; Brugger and Engebretsen, 2019). At national levels, WP3 has analysed the role of key actors and power dynamics behind IFFs risks along relevant value chains (Brugger and Engebretsen, 2019).
This research will aim to address research questions 2) and 3) What are the incentives, roles, responsibilities and capacities of the major stakeholders exerting a significant influence on IFFs, including international and national, state and non-state actors in both producer countries and trading hubs?
This research will follow an integrative policy analysis approach to encompass the complexity and changeability of the policy process related to IFFs. Main inquiry methods include a combination of regime theory analysis, institutional analysis and network analysis, supplemented by process tracing, qualitative interviews and focus group discussions.
- At the descriptive level, this research will provide a detailed understanding of the political economy dynamics driving policy efforts to curb IFFs at the international level, a detailed understanding of the current capacity, practice and incentives of implementing agencies at the level of producing countries;
- At the analytical level, this research will assesses the effectiveness of the current international regulatory setup;
- At the transformational level, this research will elaborate on policy options to curb IFFs;
- Academic publications