draining development.pdf - Khazar University

Tax Havens and Illicit Flows 371Torvik, R. 2009. “Appendix 1: Why Are Tax Havens More Harmful to DevelopingCountries Than to Other Countries?” In Tax Havens and Development: Status,Analyses and Measures, ed. Norway, Minister of the Environment and InternationalDevelopment, 155–94. Oslo: Government Commission on Capital Flightfrom Poor Countries. http://www.regjeringen.no/upload/UD/Vedlegg/Utvikling/tax_report.pdfpp.Williamson, J., and M. Mahar. 1998. “A Survey of Financial Liberalization.” PrincetonEssays in International Economics 211 (November), International EconomicsSection, Princeton University, Princeton, NJ.Zoromé, A. 2007. “Concept of Offshore Financial Centers: In Search of an OperationalDefinition.” IMF Working Paper WP/07/87, International Monetary Fund,Washington, DC. http://www.imf.org/external/pubs/ft/wp/2007/wp0787.pdf.