Investors and Taxation: do Companies and Investors Avoid Paying Taxation After a Coup?
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This rapid literature review aims to gather evidence relating to whether investors and companies have actively sought to maintain operations in a country (primarily for profit and livelihood of employee reasons) while avoid paying taxation for ethical or political reasons in the event of a coup or similar regime which lacks credibility with a proportion of the international community. It then explores the literature around the various responses that have occurred following or related to political regimes with significant domestic and international opposition.
CitationFerrand, A. (2022). Investors and taxation: do companies and investors avoid paying taxation after a coup? K4D Helpdesk Report 1084. Brighton, UK: Institute of Development Studies. DOI: 10.19088/K4D.2022.076
Is part of seriesK4D Helpdesk Report;1084
Rights holder© Crown copyright 2022
SponsorForeign, Commonwealth and Development Office (FCDO)
- K4D