draining development.pdf - Khazar University

530 IndexUnited Nations Single Convention onNarcotic Drugs, 464United Nations Statistics Division, 327United StatesAML controls and, 379, 390, 408n3,409n13, 409n17clandestine immigrants in, 183human trafficking in, 10, 176, 182,183, 185, 186, 188–90, 493–94international profit shifting,tax-induced, 113, 115, 117,118–19, 124kleptocratic IFFs to, 428money laundering in Colombia and,159, 160, 163oil-producing states and, 478n4real income levels in, 40–41tax evasion in, 250b, 260n13as tax haven, 345, 346, 362, 463, 470tax havens and, 124TPM and, 12, 215–23, 250b, 259n10–11, 260–61n18, 277, 281–82trade mispricing and, 327, 328t, 330t,331tUribe, Alvaro, 157–58U.S. Bureau of the Census, 220–21, 223U.S. Bureau of Economic Analysis, 137,216, 217U.S. Bureau of Labor Statistics (BLS),138, 220, 222–23U.S. Department of State report onhuman trafficking, 178U.S. Federal Accounting StandardsBoard, 291U.S. Generally Accepted AccountingPrinciples, 270U.S. Government Accountability Office,260–61n18, 296U.S. Internal Revenue Service, 118–19,208, 260n16U.S. Merchandise Trade Databases, 138U.S. Securities and ExchangeCommission, 22U.S. Treasurydatabase, 137drug traffickers investing in Treasurybills, 163Gordon Report on tax havens, 340VValerio, Marcos, 396value added tax (VAT)political economy of IFFs and,468–69, 479n13tax evasion and, 79, 82, 94n4–5,96n28, 97n30TPM and, 281trade mispricing and, 310, 313–14van de Walle, N., 84Vanuatu, and AML controls, 63, 406VAT. See value added taxVenezuela, República Bolivariana de,Colombian outflows to, 158, 160, 161as intermediate developer, 47as oil-producing state, 478n4, 497tax evasion in, 74, 89Vincent, J. R., 213WWalter, I., 31, 317Warburgs Bank, 423Ways and Means Committee, U.S.House of Representatives, 207weak statesIFF analytical framework for fragiledevelopers, 45, 53–57, 58tin typology of political jurisdictions.See under political economy ofIFFsWedeman, A., 74Wei, S.-J., 310, 311, 313Weiner, R. J., 222West Bank and Gaza, tax evasion in, 80Wibulswasdi, C., 310, 318, 319, 320Williams, T., 312–13