draining development.pdf - Khazar University

Index 525SSalinas, Paulina, 394Salinas, Raoul, 392, 394–95Salinas Pliego, Ricardo, 394Salvian the Presbyter of Marseilles,94n2Samper, Ernesto, 157–58San Andresitos, 162, 167n27Santolina Investment Corporation, 429SARs (suspicious activity reports), 374,390, 392, 396, 400–401, 402b,403–7Saudi Arabiaclandestine immigrants in, 183illegal kleptocratic outflows from,146as oil-producing state, 478n4, 497–98Schaffner, M., 93Schelling, T. C., 187Schneider, F. G., 150Schott, P. K., 116, 221secrecy jurisdictions, 296, 342–43,345–47, 462–63. See also taxhavensSeptember 11, 2001, terrorist attacks of,383servitude, slavery, and forced labor, 178,180, 182f. See also humantraffickingsexual services, 178, 180, 182f, 191,192–93, 194. See also humantraffickingSeychelles, kleptocratic IFFs to, 429shadow economy. See informaleconomySharman, J. C., 63–64, 381, 406Shaxson, N., 381Sherpa, 452n36Sierra Leonepolitical economy of, 465tax evasion in, 91Sikka, P. N., 207Singaporetax gap in, 95n8as tax haven, 341, 463TPM and, 226, 277single-driver models of capital flight,28, 32situational opportunity models ofcorruption, 388–89slavery, servitude, and forced labor, 178,180, 182f. See also humantraffickingSlemrod, J., 216SMP&B, 396smugglinghuman. See human traffickingtrade mispricing due to unreportedtrade, 313Snakeheads, 185social controls approach to capitalflight, 30–32, 46tSolomon and Peters Limited, 429Soriano, Mr. (Emmanuel Katto), 444–45South AfricaAML controls and, 408n3DTAs, 284freezing of kleptocratic IFFs in,433–34kleptocratic IFFs to, 429trade mispricing and, 326South America. See Latin AmericaSouth and Southeast Asiahawala-type money movements in,409n16, 490intermediate developers in, 45tax havens, effects of, 361, 364Soviet Union, collapse of, 80–81Spainas drug transit country for Europe,502n12tax evasion in, 79St. Peter’s Holdings, 395Standard International TradeClassification (SITC), 358–59