E. (2005). Redistribution via taxa- tion: The limited role of the personal income tax in developing countries. UCLA Law Review, 52 (6), 1627-1695. Christian Aid. (2008). Deaths and Taxes: The True ra of Tax Dodging. London: Christian Aid. Desai, A. M., Foley, C. F. and Hines, R. J. J. (2006). Do tax havens

g by MNCs, evidence from case studies suggests that these losses arc large in absolute terms and relative to other meaningful economic aggregates. Christian Aid estimated that losses in corporate taxes to developing countries due illicit practices by multinational corporations are in the order of $160 bill