draining development.pdf - Khazar University

Tax Evasion and Tax Avoidance: The Role of International Profit Sharing 139number of problems. We have suggested and discussed several data sets,some of which have become available recently, and methods to undertakemore research on profit shifting in the developing world. Whilethese approaches also have limitations, they do have the potential toimprove our understanding of this important issue and to inform policiesdirected at crowding back tax avoidance and evasion in the developingworld.Notes1. The website of the Bank for International Settlements is at http://www.bis.org/.2. See http://go.worldbank.org/N2HMRB4G20.3. See USA Trade Online (database), U.S. Department of Commerce, Washington,DC, https://www.usatradeonline.gov/.ReferencesAzémar, C. 2008. “International Corporate Taxation and U.S. Multinationals’ Behaviour:An Integrated Approach.” Discussion Paper (August), Department of Economics,University of Glasgow, Glasgow.Baker, R. W. 2005. Capitalism’s Achilles Heel: Dirty Money and How to Renew the Free-Market System. Hoboken, NJ: John Wiley & Sons.BCG (Boston Consulting Group). 2003. “Winning in a Challenging Market: GlobalWealth 2003.” BCG, Boston.Buettner, T., and G. Wamser. 2007. “Intercompany Loans and Profit Shifting: Evidencefrom Company-Level Data.” CESifo Working Paper 1959, CESifo Group,Munich.Capgemini and Merrill Lynch. 1998. “World Wealth Report 1998.” Capgemini andMerrill Lynch Global Wealth Management, New York.Christian Aid. 2008. “Death and Taxes: The True Toll of Tax Dodging.” Christian AidReport, May. Christian Aid, London.———. 2009. “False Profits: Robbing the Poor to Keep the Rich Tax-Free.” ChristianAid Report, March, Christian Aid, London.Clausing, K. A. 2003. “Tax-Motivated Transfer Pricing and US Intrafirm TradePrices.” Journal of Public Economics 87 (9–10): 2207–23.Cobham, A. 2005. “Tax Evasion, Tax Avoidance and Development Finance.” QEHWorking Paper 129, Queen Elizabeth House, University of Oxford, Oxford.http://www3.qeh.ox.ac.uk/pdf/qehwp/qehwps129.pdf.de Boyrie, M. E., S. J. Pak, and J. S. Zdanowicz. 2005. “Estimating the Magnitude ofCapital Flight Due to Abnormal Pricing in International Trade: The Russia-USA Case.” Accounting Forum 29 (3): 249–70.