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Policy diffusion within international organizations : a bottom-up analysis of International Monetary Fund tax work in Panama, Seychelles, and the Netherlands

Ylönen, Matti - World Institute for Development Economics Research - 2017

I analyse the evolution of the International Monetary Fund tax policy advice in three countries commonly used for tax evasion or avoidance: Panama, Seychelles, and the Netherlands. A review of loan agreements and Country Reports covering 1999 to 2017 highlights the dependence of the Fund’s...