Illicit financial flows and developing countries: A review of methods and evidence
综述了测量非法资金流动的方法及其优缺点，指出最可靠的估计显示个人在避税天堂持有约全球GDP 10%的金融资产，且发展中国家更易受资金外逃影响。
Abstract Illicit financial flows (IFFs) constitute a major challenge for development in low‐income countries, as domestic resource mobilization is imperative for providing crucial public services. The current paper focuses exclusively on the economic dimension of IFFs, thereby excluding topics as drugs trade, money laundering, and human trafficking. While several methods offer to measure the magnitude of IFFs, each has its benefits and drawbacks. Critically, methods based on the balance of payments identity may capture licit as well as illicit flows, and a method based on macroeconomic trade discrepancies suffers from doubtful assumptions. The most convincing estimate to date demonstrates that individuals hold financial assets worth around 10% of global GDP in tax havens. Evidence further indicates that developing countries are more exposed to individuals and multinational enterprises illicitly transferring money out of the country.