13.07.2015 Views

draining development.pdf - Khazar University

draining development.pdf - Khazar University

draining development.pdf - Khazar University

SHOW MORE
SHOW LESS
  • No tags were found...

Create successful ePaper yourself

Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.

Tax Havens and Illicit Flows 369———. 2010. “Blowing the Whistle: Time’s Up for Financial Secrecy.” Christian AidReport, May, Christian Aid, London. http://www.christianaid.org.uk/images/blowing-the-whistle-caweek-report.<strong>pdf</strong>.———. 2011. “ ‘My Word Is My Bond’: Responsible Finance and Economic Justice.”Accounting for Change 3 (November), Christian Aid, London. http://www.christianaid.org.uk/images/accounting-for-change.<strong>pdf</strong>.Cobham, A. 2005a. “Taxation Policy and Development.” OCGG Economy Analysis 2,Oxford Council on Good Governance, Oxford.———. 2005b. “Tax Evasion, Tax Avoidance and Development Finance.” QEHWorking Paper 129, Queen Elizabeth House, <strong>University</strong> of Oxford, Oxford.http://www3.qeh.ox.ac.uk/<strong>pdf</strong>/qehwp/qehwps129.<strong>pdf</strong>.———. 2007. “The Tax Consensus Has Failed! Recommendation to Policymakersand Donors, Researchers and Civil Society.” OCGG Economy Recommendation8, Oxford Council on Good Governance, Oxford.Desai, M. A., C. F. Foley, and J. R. Hines Jr. 2006a. “Do Tax Havens Divert EconomicActivity?” Economics Letters 90 (2): 219–24.———. 2006b. “The Demand for Tax Haven Operations.” Journal of Public Economics90 (3): 513–31.Eden, L., and R. Kudrle. 2005. “Tax Havens: Renegade States in the International TaxRegime.” Law and Policy 27 (1): 100–27.Fuest, C., and N. Riedel. 2009. “Tax Evasion, Tax Avoidance and Tax Expendituresin Developing Countries: A Review of the Literature.” Report, Oxford <strong>University</strong>Centre for Business Taxation, Oxford. http://ec.europa.eu/<strong>development</strong>/services/events/tax_<strong>development</strong>/docs/td_evasion_riedel_fuest.<strong>pdf</strong>.Geithner, T. F. 2008. “Reducing Systemic Risk in a Dynamic Financial System.”Speech to the Economic Club of New York, New York, June 9. http://www.newyorkfed.org/newsevents/speeches/2008/tfg080609.html.Gordon, R. A. 1981. Tax Havens and Their Use by United States Taxpayers: An Overview;A Report to the Commissioner of Internal Revenue, the Assistant AttorneyGeneral (Tax Division) and the Assistant Secretary of the Treasury (Tax Policy).Publication 1150 (4–81) (January 12). Washington, DC: U.S. Department of theTreasury.Hampton, M., and J. Christensen. 2002. “Offshore Pariahs? Small Island Economies,Tax Havens, and the Reconfiguration of Global Finance.” World Development30 (9): 1657–73.Heady, C. 2004. “Taxation Policy in Low-Income Countries.” In Fiscal Policy for Development:Poverty, Reconstruction and Growth, ed. T. Addison and A. Roe, 130–48.Studies in Development Economics and Policy. Helsinki: World Institute forDevelopment Economics Research; Basingstoke, U.K.: Palgrave Macmillan.Hollingshead, A. 2010. “The Implied Tax Revenue Loss from Trade Mispricing.”Global Financial Integrity, Washington, DC. http://www.gfip.org/storage/gfip/documents/reports/implied%20tax%20revenue%20loss%20report_final.<strong>pdf</strong>.

Hooray! Your file is uploaded and ready to be published.

Saved successfully!

Ooh no, something went wrong!