2018

Carbonnier, G. & Mehrotra, R. (2018). Trade-related Illicit Financial Flows: Conceptual Framework and Empirical Methods. R4D-IFF Working Paper Series, R4D-IFF-WP01-2018. Download here.

Musselli, I. & Bürgi Bonanomi, E. (2018). Illicit Financial Flows: Concepts and Definition. R4D-IFF Working Paper Series, R4D-IFF-WP02-2018. Download here.

Published Version:
Musselli, I. & Bürgi Bonanomi, E. (2020). Illicit Financial Flows: Concepts and Definition. International Development Policy | Revue internationale de politique de développement. French version.

Musselli, I. & Bürgi Bonanomi, E. (2018). Curbing Illicit Financial Flows in Commodity Trading: Tax Transparency. CDE working paper, 2018, #4 Download here.

Brugger, F., Engebretsen, R., & Waldmeier, E. (2018). Out in the cold: Explaining the inferior position of simplified transfer pricing methods on the world stage. R4D-IFF Working Paper Series, R4D-IFF-WP03-2018. Download here.

2019

Carbonnier, G., & Mehrotra, R. (2019). Abnormal Pricing in International Commodity Trade: Empirical Evidence from Switzerland. R4D-IFF Working Paper Series, R4D-IFF-WP01-2019. New version (June 2020) – Download here.

Nolintha, V., Sayavong, V., & Mehrotra, R. (2019). Abnormal Pricing in International Commodity Trade: Evidence from Lao P.D.R.. R4D-IFF Working Paper Series, R4D-IFF-WP02-2019. New version (June 2020) – Download here.

Marur, S. (2019). Mirror-Trade Statistics: Lessons and Limitations in Reflecting Trade Misinvoicing. R4D-IFF Working Paper Series, R4D-IFF-WP04-2019. Download here.

Atupare Atudiwe, P., & Kpebu, M. (2019). Transfer Pricing (TP) Rules, Procedures, and Documentations: A Perspective on Ghana. R4D-IFF Working Paper Series, R4D-IFF-WP05-2019. Preliminary draft.

Norasing, N., Musselli, I., & Bürgi Bonanomi, E. (2019). Transfer Mispricing Laws in Context: The case of Lao PDR. R4D-IFF Working Paper Series, R4D-IFF-WP06-2019. Download here.

Musselli, I. & Bürgi Bonanomi, E. (2019). Curbing Illicit Financial Flows in Commodity Trading: Tax Transparency. R4D-IFF Working Paper Series, R4D-IFF-WP07-2019. Download here.

Musselli, I. & Bürgi Bonanomi, E. (2019). Commodity Trade Mispricing: Mapping Regulatory Drivers, Enablers, and Responses. Download here.

Brugger, F., & Engebretsen, R. (2019). Value Chain Risk Maps. Download here.

Musselli, I. (2019). Curbing Commodity Trade Mispricing: Simplified Methods in Host Countries. R4D-IFF Working Paper Series, R4D-IFF-WP08-2019. Download here.

2020

Musselli, I. (2020). Regulatory Enablers of Profit Shifting. R4D-IFF Working Paper Series, R4D-IFF-WP01-2020. Download here.

Rojas, A. (2020). Exporting Peruvian Copper Concentrate: An analysis of the price mechanisms and market practices in the export of Peruvian copper. R4D-IFF Working Paper Series, R4D-IFF-WP02-2020. Download here.

Enger, K., Wolters, F. & Wong, A. (2020). The Nuclei of the Global IFF Network: The role of global commodity trading hubs in defining the global patterns of Illicit Financial Flows. R4D-IFF Working Paper Series, R4D-IFF-WP03-2020. Download here.

Redonda, A., Calvo, F., Carbonnier, G., Mehrotra, R., Mosquera Valderrama, I., Koopman, R. (2020). Policy Brief: Trade Implications of Tax Expenditures. T-20 Saudi Arabia Task Force 1: Trade, Investment and Growth. Download here.

Carbonnier, G. & Mehrotra, R. (2020). Abnormal Pricing in Swiss Commodity Imports: Research Findings and Policy Proposals. R4D-IFF Working Paper Series, R4D-IFF-WP04-2020. Download here.

Brugger, F. & Engebretsen, R. (2020). Defenders of the Status Quo: Making Sense of the International Discourse on Transfer Pricing Methodologies. Review of International Political Economy, 29:1, 307-335. Download here.

2021

Baku, A. W. M. (2021). Gold Related Illicit Financial Flow Threats and How to Mitigate Them: The Case of Ghana. R4D-IFF Working Paper Series, R4D-IFF-WP01-2021. Download here.

Ahene-Codjoe, A. A., Alu, A. A., Mehrotra, R. (2021). Gold and Cocoa Exports: Is Ghana Earning the Expected Revenue? Policy brief. Download here.

Musselli, I. & Bürgi Bonanomi, E. (2021). Policy Responses to Curb Commodity Trade-related Illicit Financial Flows. R4D-IFF Working Paper Series, R4D-IFF-WP02-2021. Download here.

Campodónico, H., Rojas, A., Valle-Riestra, E., & Carrera, C. (2021). Análisis de exportaciones y valorización de concentrados de zinc para Perú en el periodo 2003 a 2019. 4D-IFF Working Paper Series, R4D-IFF-WP03-2021. Download here.

Mehrotra, R. & Carbonnier, G. (2021). Abnormal Pricing in International Commodity Trade: Empirical Evidence from Switzerland. Resources Policy, Vol. 74, December 2021. Download here.

2022

Musselli, I. & Bürgi Bonanomi, E. (2022). The price of fairness: Tackling mispricing of commodity exports from poor countries. CDE Policy Brief, 2022, #19. Download here in English; Download here in German

Ahene-Codjoe, A., Alu, A., & Mehrotra, R. (2022). Abnormal Pricing in International Commodity Trading: Evidence from Ghana. International Economics, https://doi.org/10.1016/j.inteco.2022.01.002.

Phimmavong, K., Nolintha, V. & Sayavong, V. (2022). Value Chain Analysis of the Lao Copper Sector. R4D-IFF Working Paper Series, R4D-IFF-WP01-2022. Download here.

Musselli, I. & Bürgi Bonanomi, E. (2022). Countering Commodity Trade Mispricing in Low-Income Countries: A Prescriptive Approach. Journal of International Economic Law, Volume 25, Issue 3, September 2022, Pages 447–463, Download here.

Brugger F., Proksik J., & Fischer F. (2022). The state and the ‘legalization’ of illicit financial flows: Trading gold in Bolivia. WIDER Working Paper 2022/171. Download here.

Peer-reviewed version:
Brugger F., Proksik J. & Fischer, F. (2024). The state and the legalisation of illicit financial flows: trading gold in Bolivia. New Political Economy, DOI: 10.1080/13563467.2024.2304170.

2023

Brugger, F. & Zongo, T. (2023). Salafist violence and artisanal mining: Evidence from Burkina Faso. Journal of Rural Studies, https://doi.org/10.1016/j.jrurstud.2023.103029.

Brugger, F., Zongo, T., & Proksik J. (2023). “There is a lot of respect in it.” Gold Trade, Protection Rackets, and the Political Unsettlement in Burkina Faso. R4D-IFF Working Paper Series, R4D-IFF-WP01-2023. Download here.

Banchongphanit, L. (2023). A Study on the General Legal Environment to Curb Tax-motivated IFFs in ASEAN. R4D-IFF Working Paper Series, R4D-IFF-WP02-2023. Download here.

Schaeli, J. & Bürgi Bonanomi, E. (2023). Illicit Financial Flows and Sustainable Finance: Interlinkages and Open Questions. R4D-IFF Working Paper Series, R4D-IFF-WP03-2023. Download here.

2024

Brugger F., Proksik, J. & Fischer, F. (2024). The state and the legalisation of illicit financial flows: trading gold in Bolivia. New Political Economy, DOI: 10.1080/13563467.2024.2304170.

Carbonnier G. & Marur S. (2024). Drivers of Abnormal Pricing in Switzerland’s Commodity-Trade. R4D-IFF Working Paper Series, R4D-IFF-WP01-2024. Download here.

Banchongphanith, L. (2024). Lao PDR’s Transfer Pricing Challenges and Lessons from ASEAN Member States. R4D-IFF Working Paper Series, R4D-IFF-WP02-2024. Download here.

Carbonnier G. & Mehrotra R. (2024). Trade in the Shadows: Empirical Challenges in Measuring Illicit Financial Flows. World Economics, Volume 24, Issue 1, January-March 2024, Pages 1–8, Download here.