draining development.pdf - Khazar University

Index 509in developing countries, 287–88empirical evidence for TPM and, 213,218–22, 226–27government regulation and, 207, 213implementation issues, 239–44, 240b,259n9tax avoidance and evasion, 244, 245,246, 247, 254Aruba, money laundering in Colombiausing cigarettes purchased in, 162Association of Southeast Asian Nations(ASEAN), 223, 224asymmetries in trade statistics. Seeunder trade mispricingAustraliaAML controls and, 408n3asymmetries in Australia-EU trade,statistical reasons for, 314, 316tAvi-Yonah, R. S., 341Azémar, C., 121, 217Azteca Television, 394BBagudu, Abubakar, 417–18, 421, 422,423, 424Bahamaskleptocratic IFFs to, 418, 422, 428tax evasion and, 260n16Baker, Raymond, 2, 3–5, 33, 35, 113–15,266, 267, 381, 494Balanchandran, K. R., 212Baldwin, R. E., 310Bangladeshas intermediate developer, 47, 52remittances, 498–99tax evasion in, 95n15Bank BMG, 396Bank for International Settlements, 123,360, 365Bank Julius Baer, 409n17Bank of China report on IFFs, 5–6,16n4, 479n17, 501Bank of Zambia, 442, 443banks and financial institutions, asrecipients of criminal proceeds,385–87, 386t, 446Barbados, and AML controls, 63, 406Barclays Bank plc, 429Baring Brothers, 423Bartelsman, E. J., 212, 250Basel Accords I and II, 59, 349Bear Stearns, 348Beetsma, R. M. W. J., 212, 250Belgiumhuman trafficking in, 10kleptocratic IFFs to, 445tax evasion in, 98n45as tax haven, 341Benin, tax evasion in, 79, 86Berger, H., 329Bergman, M., 83Bermudaas tax haven, 260n16, 300, 340, 345,360TPM and, 206–7, 300Bernard, A. B., 221Bernard, J.-T., 222Berne Declaration 2011, 363Bhagwati, J. N., 310, 315, 318, 319, 320,326, 331bilateral tax treaties, 239, 246, 248Birkenfeld, Bradley, 451n27BK Conspiracy, 443, 444–46Blankenburg, Stephanie, 7–8, 21, 486,488, 491, 496Bloomberg Businessweek, 206–7BLS (U.S. Bureau of Labor Statistics),138, 220, 222–23BNP Paribas (Suisse) SA, 435–36Boliviadrug economy in, 493as intermediate developer, 47tax evasion in, 94n4, 96n28Borkowski, S. C., 208