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232 Draining Development?———. 2010. “Intra-firm Trade: A Work in Progress.” Document STD/TBS/WPTGS(2010)24 (September 8), Working Party on International Trade in Goods andTrade in Services Statistics, Statistics Directorate, OECD, Paris.Pak, S. J., and J. S. Zdanowicz. 1994. “A Statistical Analysis of the US MerchandiseTrade Data Base and Its Uses in Transfer Pricing Compliance and Enforcement.”Tax Management: Transfer Pricing Report 3 (1): 50–57.———. 2002. “U.S. Trade with the World: An Estimate of 2001 Lost U.S. FederalIncome Tax Revenues Due to Over-Invoiced Imports and Under-InvoicedExports.” Unpublished working paper, School of Graduate Professional Studies,Penn State <strong>University</strong>–Great Valley, Malvern, PA.Plasschaert, S. R. F. 1994. Transnational Corporations: Transfer Pricing and Taxation. Vol.14 of United Nations Library on Transnational Corporations. London: Routledge.Rugman, A. M. 1985. “Transfer Pricing in the Canadian Petroleum Industry.” In Multinationalsand Transfer Pricing, ed. A. M. Rugman and L. Eden, 173–92. CroomHelm Series in International Business. London: Croom Helm.Rugman, A. M., and L. Eden, eds. 1985. Multinationals and Transfer Pricing. CroomHelm Series in International Business. London: Croom Helm.Sikka, P. N., and H. Willmott. 2010. “The Dark Side of Transfer Pricing: Its Role inTax Avoidance and Wealth Retentiveness.” Critical Perspectives on Accounting21 (4): 342–56.Swenson, D. 2001. “Tax Reforms and Evidence of Transfer Pricing.” National TaxJournal 54 (1): 7–26.Tang, R. Y. W. 1993. Transfer Pricing in the 1990s: Tax and Management Perspectives.Westport, CT: Quorum Books.———. 1997. Intrafirm Trade and Global Transfer Pricing Regulations. Westport, CT:Quorum Books.———. 2002. Current Trends and Corporate Cases in Transfer Pricing. Westport, CT:Quorum Books.TJN (Tax Justice Network). 2007. Closing the Floodgates: Collecting Tax to Pay forDevelopment. London: TJN. http://www.innovativefinance-oslo.no/pop.cfm?FuseAction=Doc&pAction=View&pDocumentId=11607.UNCTAD (United Nations Conference on Trade and Development). 1978. “DominantPositions of Market Power of Transnational Corporations: Use of theTransfer Pricing Mechanism.” Document TD/B/C.2/167, United Nations, NewYork.———. 1992. World Investment Report 1992: Transnational Corporations as Enginesof Growth. Document ST/CTC/130. Geneva: UNCTAD.———. 1999. “Transfer Pricing.” Document UNCTAD/ITE/IIT/11 (vol. I), UNCTADSeries on Issues in International Investment Agreements, UNCTAD, Geneva.———. 2010. World Investment Report 2010: Investing in a Low-Carbon Economy.Geneva: UNCTAD.———. 2011. World Investment Report 2011: Non-Equity Modes of International Productionand Development. Geneva: UNCTAD.
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Public Disclosure AuthorizedPublic
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DRAININGDEVELOPMENT?Controlling Flo
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ContentsForewordAcknowledgmentsCont
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Contents vii15. Policy and Research
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ForewordThe subject of Draining Dev
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AcknowledgmentsThis project was ini
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ContributorsMarcela Anzola is a leg
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AbbreviationsAFDIALPAMLATMBLSBNPCBN
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1Introduction and Overview:The Dyna
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Introduction and Overview: The Dyna
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Part IThe Political Economyof Illic
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22 Draining Developmentvital to hav
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24 Draining Developmentinstitutiona
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26 Draining Developmentdemanding wa
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28 Draining Developmentthe early 19
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30 Draining Developmentthe primary
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32 Draining Developmentsomewhere el
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34 Draining Developmentonly of unre
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36 Draining Development2. The socia
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38 Draining Developmentdeveloping c
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40 Draining Development8.5 times, m
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42 Draining DevelopmentTo understan
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44 Draining Developmentcaptured by
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46 Draining Developmentlead to a li
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48 Draining Developmentis turned, m
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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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Page 199 and 200: Human Trafficking and International
Page 221: Part IIITo What Extent DoCorporatio
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Page 253 and 254: 8The Role of Transfer Pricing inIll
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Page 283 and 284: 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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