draining development.pdf - Khazar University

526 IndexStaring, R., 179Stewart, J., 349stolen asset recovery, 14–15, 488Abacha case, 424–28, 449n4Alamieyeseigha case, 430–33AML controls and confiscationschemes, 408n3failures in, 446–47initiatives aimed at, 416investigatory process, importance of,448Stolen Asset Recovery Initiative, 416,449n2Sub-Saharan Africaas intermediate developer, 48international drug economy and,465natural resource rents in, 463–64oil-producing states in, 478n4tax havens and, 364tax revenues in, 470Sudan, internal displacement in, 152Suharto, Tommy, 15, 384, 403, 435–37,447, 488Sunshine Bureau de Change, Nigeria,420–21suspicious activity reports (SARs), 374,390, 392, 396, 400–401, 402b,403–7Swenson, D., 212SwitzerlandAML controls and, 379, 390kleptocratic IFFs to, 422, 444, 445kleptocratic prosecutions in, 422–25,440, 441, 446–47, 488research agenda for IFFs and, 500as tax haven, 340, 345, 346, 362–63,363f, 364, 463, 470tax havens, Swiss corporations withsubsidiaries in, 297TPM and, 277Syrian Arab Republic, and tax havens,364TTaiwan, ChinaAML controls and, 384international profit shifting,tax-induced, 113, 128in typology of political jurisdictions,471Tajikistan, drug economy in, 493Takats, E., 392Tanzania, TPM and extractiveindustries in, 286–87Task Force on the Development Impactof Illicit Financial Flows, 483Task Force on Financial Integrity andEconomic Development, 7,365tax compliance, voluntary andquasi-voluntary, 92tax evasion and avoidance, 8–10, 69–98business restructuring as form of,245–46collective action, as problem of,90–91competence of tax administrationand, 86, 90definition of IFF and, 69, 70–72, 71tdistinguishing, 244–45, 259–60n12as driver of IFF, 71, 81–83governance issues and, 70, 72–74,78–81, 83–88, 85t, 87t, 91–93inequalities of tax regime, addressing,88–90informal economy, 98n41–42, 110international profit shifting as meansof. See international profitshifting, tax-inducedmechanisms for converting taxevasion into IFFs (looting,rent-scraping, and dividendcollecting),74–77petty versus grand, 76–77policy responses to, 88–93