The Rise of Phantom Investments

Author:Jannick Damgaard - Thomas Elkjaer - Niels Johannesen
Position:JANNICK DAMGAARD is currently advisor to the executive director in the IMF's Office of the Nordic-Baltic Executive Director. Most of this research was carried out in his previous role as senior economist at the National Bank of Denmark. THOMAS ELKJAER is a senior economist in the IMF's Statistics Department,and NIELS JOHANNESEN is a professor...
Pages:11-13
SUMMARY

Empty corporate shells in tax havens undermine tax collection in advanced,emerging market,and developing economies

 
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Empty corporate shells in tax havens undermine tax collection in advanced,
emerging market, and developing economies
Jannick Damgaard, Thomas Elkjaer, and Niels Johannesen
THE RISE OF
PHANTOM
INVESTMENTS
September 2019 | FINANCE & DEVELOPMENT 11
PHOTO: IS TOCK / G OPIX A

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