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306 Draining Development?———. 2007. “Update on the Renegotiation of the Mineral Development Agreementbetween Mittal Steel and the Government of Liberia.” Update, August,Global Witness, London.Greenpeace. 2008. “Logging Sector Review: Conning the Congo.” Report, July. http://www.greenpeace.org/raw/content/international/press/reports/conning-the-congo.pdf.HMRC (HM Revenue & Customs). 2010. “Measuring Tax Gaps 2009.” Report, March(revised), HMRC, London. http://www.hmrc.gov.uk/stats/measuring-tax-gaps.pdf.Huizinga, H. 2009. “Profit Shifting Activities in Europe.” Paper presented at the Taxationand Customs Union’s Brussels Tax Forum 2009, “Tax Systems in a ChangingWorld,” European Commission, Brussels, March 30–31. http://ec.europa.eu/taxation_customs/resources/documents/taxation/gen_info/conferences/taxforum2009/pres_Huizinga.pdf.Kar, D., and D. Cartwright-Smith. 2008. “Illicit Financial Flows from DevelopingCountries, 2002–2006.” Global Financial Integrity, Washington, DC. http://www.gfip.org/storage/gfip/economist%20-%20final%20version%201-2-09.pdf.Keen, M., and M. Mansour. 2009. “Revenue Mobilization in Sub-Saharan Africa:Challenges from Globalization.” IMF Working Paper 09/157, InternationalMonetary Fund, Washington, DC.London Stock Exchange. 2010. “Market Statistics.” Main Market Fact Sheet, February,London Stock Exchange, London. http://www.londonstockexchange.com/statistics/historic/main-market/february-10.pdf.Murphy, R. 2007. “Ghana’s EITI: Delivering on the Promise? A Review of the FirstReport on the Aggregation/Reconciliation of Mining Benefits in Ghana.”Report, March, Tax Research LLP, Downham Market, U.K.———. 2008. “The Missing Billions: The UK Tax Gap.” Touchstone Pamphlet 1,Trades Union Congress, London.———. 2009a. “Country-by-Country Reporting: Holding Multinational Corporationsto Account Wherever They Are.” Report, June 17, Task Force on FinancialIntegrity and Economic Development, Washington, DC.———. 2009b. “The TIEA Programme Is Failing.” Richard Murphy on Tax and Economics,November 27, Tax Research UK, London. http://www.taxresearch.org.uk/Blog/2009/11/27/the-tiea-programme-is-failing/.———. 2010a. “Tax Justice and Jobs: The Business Case for Investing in Staff at HMRevenue & Customs.” Report, March, Tax Research LLP, Downham Market,United Kingdom. http://www.taxresearch.org.uk/Documents/PCSTaxGap.pdf.———. 2010b. “Where 4 Art Thou? A Geographic Study of the Big 4 Firms ofAccountants and the Implications of Their Location for Illicit Financial Flows.”Report, Tax Research LLP, Downham Market, U.K. http://www.taxresearch.org.uk/Documents/Where4ArtThou.pdf.
Accounting for the Missing Billions 307Mwenda, K. 1999. “Legal Aspects of Foreign Direct Investment in Zambia.” MurdochUniversity Electronic Journal of Law 6 (4), Murdoch University, Perth, Australia.http://www.murdoch.edu.au/elaw/issues/v6n4/mwenda64.html.OECD (Organisation for Economic Co-operation and Development). 2003. “Articlesof the Model Convention with Respect to Taxes on Income and on Capital.”January 28, OECD, Paris. http://www.oecd.org/dataoecd/52/34/1914467.pdf.Open Society Institute, Third World Network Africa, Tax Justice Network Africa,Nairobi Action Aid International, and Christian Aid. 2009. “Breaking the Curse:How Transparent Taxation and Fair Taxes Can Turn Africa’s Mineral Wealthinto Development.” Report, March, Open Society Institute of Southern Africa,Johannesburg.
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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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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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Page 273 and 274: The Role of Transfer Pricing in Ill
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Page 367 and 368: Tax Havens and Illicit Flows 349(se
Page 369 and 370: Tax Havens and Illicit Flows 351Not
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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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