draining development.pdf - Khazar University

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xviAbbreviationsILOIMFIOMIRSKACCMNCMNEMOFNGOOECDOFCOFDIPEPSARSARSITCTJNTPMUNCACUNCTADVATInternational Labour OrganizationInternational Monetary FundInternational Organization for MigrationInternal Revenue Service (United States)Kenya Anti-Corruption Commissionmultinational corporationmultinational enterpriseMinistry of Finance (Zambia)nongovernmental organizationOrganisation for Economic Co-operation and Developmentoffshore financial centeroutward foreign direct investmentpolitically exposed personspecial administrative region (China)suspicious activity reportStandard International Trade ClassificationTax Justice Networktransfer price manipulationUnited Nations Convention against CorruptionUnited Nations Conference on Trade and Developmentvalue added taxNote: All dollar amounts are U.S. dollars (US$) unless otherwise indicated.
1Introduction and Overview:The Dynamics of Illicit FlowsPeter ReuterAbstractA remarkable consensus emerged during the first decade of the 21st centuryon the need for the wealthy countries of the world to increase theiraid sharply to developed states. At Monterrey, Mexico, in 2002, theworld’s leaders committed to a “substantial increase in official developmentassistance [to help] developing countries achieve internationallyagreed development goals and objectives” (United Nations 2003, 14).Three years later, at Gleneagles, United Kingdom, the heads of the G-8nations reaffirmed this commitment, and in Doha, Qatar, in 2008, thenations of the world again recognized the need to increase developmentaid and pledged to do so. However, although development assistancesteadily increased over the decade, rising from US$58 billion in 2000 toa projected US$125 billion in 2010, it still falls far short of what thedeveloped world promised, and what many believe poor countries needif their citizens are to escape poverty.As it became clear over the decade that the wealthy world’s commitmentswould not match the rhetoric, the development community begansearching for other sources of funding to fill the development finance gap.At the same time, reports of massive, illegal outflows from developing1
Page 1: Public Disclosure AuthorizedPublic
Page 5 and 6: DRAININGDEVELOPMENT?Controlling Flo
Page 7 and 8: ContentsForewordAcknowledgmentsCont
Page 9 and 10: Contents vii15. Policy and Research
Page 11 and 12: ForewordThe subject of Draining Dev
Page 13 and 14: AcknowledgmentsThis project was ini
Page 15 and 16: ContributorsMarcela Anzola is a leg
Page 17: AbbreviationsAFDIALPAMLATMBLSBNPCBN
Page 21 and 22: Introduction and Overview: The Dyna
Page 37: Part IThe Political Economyof Illic
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50 Draining Developmentprofitabilit
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52 Draining Developmentpromote grow
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54 Draining DevelopmentLatin Americ
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56 Draining DevelopmentWe should no
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58 Draining DevelopmentTable 2.2. I
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60 Draining Developmentpolicies in
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62 Draining Developmentattempt to r
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64 Draining DevelopmentMalawi is no
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66 Draining DevelopmentGlobal Witne
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68 Draining Development———. 2
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70 Draining Developmentillicit capi
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72 Draining Developmentgovernance i
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74 Draining Developmentpopular Russ
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76 Draining Developmentthe rent see
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78 Draining Developmenthorizons tha
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80 Draining Development(compared wi
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82 Draining Developmentproviding be
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84 Draining Developmentessential to
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86 Draining Developmentfrom the gen
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88 Draining DevelopmentControlling
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90 Draining Developmentincome ones,
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92 Draining Developmentmutual oblig
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94 Draining Developmentincentives a
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96 Draining Developmentcoverage), (
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98 Draining Development40. The Nati
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100 Draining DevelopmentDFID (U.K.
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102 Draining DevelopmentHayoz, N.,
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104 Draining DevelopmentPolicy. Hel
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106 Draining DevelopmentThies, C. 2
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4Tax Evasion and Tax Avoidance:The
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Tax Evasion and Tax Avoidance: The
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5Illicit Capital Flows and MoneyLau
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Illicit Capital Flows and Money Lau
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6Human Trafficking andInternational
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Human Trafficking and International
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Part IIITo What Extent DoCorporatio
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206 Draining Development?Introducti
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208 Draining Development?1979). The
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210 Draining Development?Why Engage
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212 Draining Development?Transfer P
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214 Draining Development?• If exp
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216 Draining Development?Income shi
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218 Draining Development?such studi
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220 Draining Development?between re
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222 Draining Development?transactio
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224 Draining Development?Some resea
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226 Draining Development?(mostly by
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228 Draining Development?the abilit
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230 Draining Development?———.
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232 Draining Development?———.
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8The Role of Transfer Pricing inIll
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The Role of Transfer Pricing in Ill
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9Accounting for theMissing Billions
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Accounting for the Missing Billions
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310 Draining Development?Introducti
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312 Draining Development?Discrepanc
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314 Draining Development?barriers t
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316 Draining Development?Table 10.1
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318 Draining Development?of double
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320 Draining Development?Table 10.2
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322 Draining Development?Lugovskyy
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324 Draining Development?they find
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326 Draining Development?should bec
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Table 10.4. Largest Trade Gaps, 200
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Table 10.5. Underreporting of Expor
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332 Draining Development?5. Kar and
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334 Draining Development?Herrigan,
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11Tax Havens and Illicit FlowsAlex
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Tax Havens and Illicit Flows 339Thi
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Tax Havens and Illicit Flows 341The
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Tax Havens and Illicit Flows 343cif
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Tax Havens and Illicit Flows 345If
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Tax Havens and Illicit Flows 347ity
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Tax Havens and Illicit Flows 349(se
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Tax Havens and Illicit Flows 351Not
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Tax Havens and Illicit Flows 353sio
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Tax Havens and Illicit Flows 355mis
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Tax Havens and Illicit Flows 357tai
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Tax Havens and Illicit Flows 3593.
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Tax Havens and Illicit Flows 361usu
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Tax Havens and Illicit Flows 363Fig
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Tax Havens and Illicit Flows 365the
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Tax Havens and Illicit Flows 3675.
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Tax Havens and Illicit Flows 369—
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Tax Havens and Illicit Flows 371Tor
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374 Draining Development?to be any
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376 Draining Development?either by
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378 Draining Development?driving up
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380 Draining Development?unemployme
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382 Draining Development?Wrong 2000
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384 Draining Development?countries.
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386 Draining Development?held. 19 W
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388 Draining Development?Situationa
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390 Draining Development?from Cayma
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392 Draining Development?has been r
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394 Draining Development?Case 2. Up
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396 Draining Development?majority.
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398 Draining Development?conceptual
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400 Draining Development?Member cou
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402 Draining Development?Box 12.1 A
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404 Draining Development?this level
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406 Draining Development?set agains
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408 Draining Development?2. A paral
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410 Draining Development?• By cor
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412 Draining Development?Auld, R. 2
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13The Kleptocrat’s Portfolio Deci
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The Kleptocrat’s Portfolio Decisi
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14The Practical Political Economyof
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The Practical Political Economy of
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15Policy and Research Implicationso
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Policy and Research Implications of
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IndexBoxes, figures, notes, and tab
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Index 509in developing countries, 2
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Index 511ChinaAML controls and, 401
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Index 513Ethiopia, and tax havens,
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Index 515government territorial con
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Index 517Indiadistortionary governm
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Index 519Kudrle, R., 340-41, 345Kuw
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Index 521informal economy, 145, 150
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Index 523Paraguayhuman trafficking
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Index 525SSalinas, Paulina, 394Sali
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Index 527political economy model of
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Index 529Trocca, 394Truman, E. M.,
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Index 531Willmott, H., 207windfall
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AGROWING CONCERN AMONG THOSE INTERE
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