Black money whitening law: a study from Bangladesh

Waris, Attiya and Khan, Lyla Latif ORCID: https://orcid.org/0000-0003-1081-0763 2013. Black money whitening law: a study from Bangladesh. [Working Paper]. vol. 9. Oslo: Norwegian Institute of International Affairs (NUPI).

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Abstract

Tax avoidance and evasion are deeply entrenched in Bangladesh, where 37% of GDP comes from ‘black money’. In this country of massive tax evasion, black money is not seen as tax evasion. Instead, tax amnesties are offered to whiten black money in an attempt to raise funds that revenue collectors would otherwise have found difficult or impossible to capture. The evidence on which this policy brief builds was obtained through field research, interviews in particular.

Item Type:	Monograph (Working Paper)
Date Type:	Publication
Status:	Published
Schools:	Law
Publisher:	Norwegian Institute of International Affairs (NUPI)
Date of First Compliant Deposit:	23 January 2018
Last Modified:	03 Nov 2022 10:31
URI:	https://orca.cardiff.ac.uk/id/eprint/108324

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