draining development.pdf - Khazar University

510 IndexBotswanaAML controls and, 403DTAs, 284Braudel, Fernand, 462BrazilAML controls and, 395–96FDI from Colombia in, 161industrialization policies in, 60–62as intermediate developer, 46international profit shifting,tax-induced, 113, 115TPM and, 223, 224, 284in typology of political jurisdictions,460, 471Briones, L., 391British Tobacco, 162British Virgin Islands, and kleptocraticIFFs, 422, 423, 427, 429, 435Brown, Gordon, 337Buchanan, J., 187Buckland, B. S., 175Burke, Edmund, 88Bush, George W., 41Bushnell, D., 149business restructuring as form of taxevasion, 245–46CCali cartel, 163, 167n29CanadaAML controls and, 409n13TPM and, 259n11capital flight, 8, 26–36as abnormal capital outflows, 26–28dirty money approach to, 32–36,36tforeign investment versus, 28–29IFFs defined as, 317portfolio approach to, 28–30, 32, 35,36tsingle-driver models of, 28, 32social controls approach to, 30–32, 36tCaribbeanmoney laundering in Colombiausing cigarettes purchased in,162tax evasion and, 260n16tax havens in, 463tax systems in, 80Cartwright-Smith, D., 34, 227, 251, 266,267, 281, 310, 311, 317, 318,320–22, 495, 498, 500Case Malik & Co., 444, 445Cayman IslandsAML controls and, 390, 394as tax haven, 260n16, 300, 341, 345,346, 462CBN (Central Bank of Nigeria), 418–19,420, 421, 424, 426Celâsun, M., 315, 319, 326Central African Republic, tax evasionin, 79Central Bank of Nigeria (CBN), 418–19,420, 421, 424, 426Chaikin, D., 381Chan, K. H., 224–26Channel Islands (Guernsey and Jersey)freezing of kleptocratic accounts in,425kleptocratic IFFs to, 422, 423, 435kleptocratic prosecutions in, 436,437, 446, 450–51n15as tax haven, 300, 340, 345, 346, 359,364, 470Chavez, Cesar, 74Chibanda, Stella, 443–44, 445ChileColombia compared to, 149, 150FDI from Colombia in, 161tax evasion in, 82–83, 96n28in typology of political jurisdictions,471Chiluba, Frederick, 380, 408n9, 441–46,447Chin, K. L., 187, 188