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draining development.pdf - Khazar University

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Tax Evasion and Tax Avoidance: The Role of International Profit Sharing 141———. 2009. “Tax Haven Crackdown Could Deliver 120bn a Year to Reduce Poverty:Oxfam.” Press release, March 13, Oxfam GB, London. http://www.oxfam.org.uk/applications/blogs/pressoffice/?p=3912.Pak, S. J. 2007. “Capital Flight and Tax Avoidance through Abnormal Pricing in InternationalTrade: The Issue and the Solution.” In Closing the Floodgates: CollectingTax to Pay for Development, Tax Justice Network, 118–22. London: Tax JusticeNetwork. http://www.innovativefinance-oslo.no/pop.cfm?FuseAction=Doc&pAction=View&pDocumentId=11607.Pak, S. J., S. Zanakis, and J. S. Zdanowicz. 2003. “Detecting Abnormal Pricing inInternational Trade: The Greece-USA Case.” Interfaces 33 (2): 54–64.Schott, P. K. 2008. “The Relative Sophistication of Chinese Exports.” Economic Policy23 (53): 5–49.TJN (Tax Justice Network). 2005. “The Price of Offshore.” Tax Justice Network BriefingPaper, March, TJN, London.———. 2007. Closing the Floodgates: Collecting Tax to Pay for Development. London:TJN. http://www.innovativefinance-oslo.no/pop.cfm?FuseAction=Doc&pAction=View&pDocumentId=11607.UNCTAD (United Nations Conference on Trade and Development). 1999. WorldInvestment Report 1999: Foreign Direct Investment and the Challenge of Development.Geneva: UNCTAD.Weichenrieder, A. 2009. “Profit Shifting in the EU: Evidence from Germany.” InternationalTax and Public Finance 16 (3): 281–97.Zdanowicz, J. S., S. J. Pak, and M. A. Sullivan. 1999. “Brazil–United States Trade:Capital Flight through Abnormal Pricing.” International Trade Journal 13 (4):423–43.

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