draining development.pdf - Khazar University

Index 515government territorial control inColombia, lack of, 151–53Gradstein, M., 314Greece, and tax-induced internationalprofit shifting, 115Grenada, as tax haven, 346Group of States against Corruption,Council of Europe, 378Grubert, H., 121, 216–17Grupo Finaciero Serfin, 394Grupo Financiero Probursa, 394Guatemala, tax evasion and IFFs in,81–82, 97n29Guernsey. See Channel IslandsGuinea, and tax havens, 364Gulati, S. K., 60–61, 320, 322Gwarso, Ismailia, 418, 419HHaitiDuvalier funds and, 446–47illegal kleptocratic outflows from,146Hampton, M., 354Hanseatic League, 245Hansen, B., 315Harris, D., 216hawala-type money movements,383–84, 409n16, 490, 499, 501Heggstad, K., 33Henisz, W. J., 215Herrigan, M., 312–13Hines, J. R., Jr., 124, 356–57Hirshleifer, J., 206Hollingshead, Ann, 351Honduras, tax system in, 88–89Hong Kong SAR, ChinaAML controls and, 403international profit shifting,tax-induced, 113as location for faked capital movement,497as tax haven, 340, 342TPM and, 226, 277Horst, T. S., 206Hu Jintao, 401, 402bHuizinga, Harry, 112, 267, 353, 356human development index, UNDP,352–53human trafficking, 10–11, 171–99clandestine migration, 176–77,182–84, 182f, 188–90, 194tcriminal organizations and, 171–72,173, 185–96, 197business structure of, 187–88clandestine migration, 188–90costs of, 190–91monetary flows of, 193–96, 194t,197–98money laundering by, 191–93defining, 174–77estimating scale of and profit from,177–80forced labor, slavery, and servitude,178, 180, 182finformal economy, as part of, 174market for, 180–82, 182fmonetary flows generated by, 184–86,193–98, 194tmoney laundering in Colombia and,165n2organ traffic, 175, 177, 180, 182f, 188,192–93, 198n2policy response to, 493–94prostitution and other sexualservices, 178, 180, 182f, 191,192–93, 194tviolence in, 190–91Hummels, D., 321–22Hungary, and TPM, 277IIAS (International AccountingStandard) 289, 291, 292–93