This Working Paper presents findings from a research project that sought to better understand decision-making processes on the return of illegally obtained assets using the examples of past cases of returning assets that had been stolen from Kazakhstan, Peru and the Philippines.

This paper looks at the use of proceeds of asset recovered from Sani Abacha, Vladimir Montesinos, and Ferdinand Marcos and their families. It will also briefly address a much more recent case involving Kazakhstan.

Repatriation of stolen monies makes available additional resources for development activities. The challenge is to ensure efficient, accountable and transparent use of such assets, given states may lack capacity or political will and that corruption may be prevalent at various levels of government.