- Page 1:
Public Disclosure AuthorizedPublic
- Page 5 and 6:
DRAININGDEVELOPMENT?Controlling Flo
- Page 7 and 8:
ContentsForewordAcknowledgmentsCont
- Page 9 and 10:
Contents vii15. Policy and Research
- Page 11 and 12:
ForewordThe subject of Draining Dev
- Page 13 and 14:
AcknowledgmentsThis project was ini
- Page 15 and 16:
ContributorsMarcela Anzola is a leg
- Page 17 and 18:
AbbreviationsAFDIALPAMLATMBLSBNPCBN
- Page 19 and 20:
1Introduction and Overview:The Dyna
- Page 21 and 22: Introduction and Overview: The Dyna
- Page 23 and 24: Introduction and Overview: The Dyna
- Page 25 and 26: Introduction and Overview: The Dyna
- Page 27 and 28: Introduction and Overview: The Dyna
- Page 29 and 30: Introduction and Overview: The Dyna
- Page 31 and 32: Introduction and Overview: The Dyna
- Page 33 and 34: Introduction and Overview: The Dyna
- Page 35 and 36: Introduction and Overview: The Dyna
- Page 37: Part IThe Political Economyof Illic
- Page 40 and 41: 22 Draining Developmentvital to hav
- Page 42 and 43: 24 Draining Developmentinstitutiona
- Page 44 and 45: 26 Draining Developmentdemanding wa
- Page 46 and 47: 28 Draining Developmentthe early 19
- Page 48 and 49: 30 Draining Developmentthe primary
- Page 50 and 51: 32 Draining Developmentsomewhere el
- Page 52 and 53: 34 Draining Developmentonly of unre
- Page 54 and 55: 36 Draining Development2. The socia
- Page 56 and 57: 38 Draining Developmentdeveloping c
- Page 58 and 59: 40 Draining Development8.5 times, m
- Page 60 and 61: 42 Draining DevelopmentTo understan
- Page 62 and 63: 44 Draining Developmentcaptured by
- Page 64 and 65: 46 Draining Developmentlead to a li
- Page 66 and 67: 48 Draining Developmentis turned, m
- Page 68 and 69: 50 Draining Developmentprofitabilit
- Page 70 and 71: 52 Draining Developmentpromote grow
- Page 74 and 75: 56 Draining DevelopmentWe should no
- Page 76 and 77: 58 Draining DevelopmentTable 2.2. I
- Page 78 and 79: 60 Draining Developmentpolicies in
- Page 80 and 81: 62 Draining Developmentattempt to r
- Page 82 and 83: 64 Draining DevelopmentMalawi is no
- Page 84 and 85: 66 Draining DevelopmentGlobal Witne
- Page 86 and 87: 68 Draining Development———. 2
- Page 88 and 89: 70 Draining Developmentillicit capi
- Page 90 and 91: 72 Draining Developmentgovernance i
- Page 92 and 93: 74 Draining Developmentpopular Russ
- Page 94 and 95: 76 Draining Developmentthe rent see
- Page 96 and 97: 78 Draining Developmenthorizons tha
- Page 98 and 99: 80 Draining Development(compared wi
- Page 100 and 101: 82 Draining Developmentproviding be
- Page 102 and 103: 84 Draining Developmentessential to
- Page 104 and 105: 86 Draining Developmentfrom the gen
- Page 106 and 107: 88 Draining DevelopmentControlling
- Page 108 and 109: 90 Draining Developmentincome ones,
- Page 110 and 111: 92 Draining Developmentmutual oblig
- Page 112 and 113: 94 Draining Developmentincentives a
- Page 114 and 115: 96 Draining Developmentcoverage), (
- Page 116 and 117: 98 Draining Development40. The Nati
- Page 118 and 119: 100 Draining DevelopmentDFID (U.K.
- Page 120 and 121: 102 Draining DevelopmentHayoz, N.,
- Page 122 and 123:
104 Draining DevelopmentPolicy. Hel
- Page 124 and 125:
106 Draining DevelopmentThies, C. 2
- Page 127 and 128:
4Tax Evasion and Tax Avoidance:The
- Page 129 and 130:
Tax Evasion and Tax Avoidance: The
- Page 131 and 132:
Tax Evasion and Tax Avoidance: The
- Page 133 and 134:
Tax Evasion and Tax Avoidance: The
- Page 135 and 136:
Tax Evasion and Tax Avoidance: The
- Page 137 and 138:
Tax Evasion and Tax Avoidance: The
- Page 139 and 140:
Tax Evasion and Tax Avoidance: The
- Page 141 and 142:
Tax Evasion and Tax Avoidance: The
- Page 143 and 144:
Tax Evasion and Tax Avoidance: The
- Page 145 and 146:
Tax Evasion and Tax Avoidance: The
- Page 147 and 148:
Tax Evasion and Tax Avoidance: The
- Page 149 and 150:
Tax Evasion and Tax Avoidance: The
- Page 151 and 152:
Tax Evasion and Tax Avoidance: The
- Page 153 and 154:
Tax Evasion and Tax Avoidance: The
- Page 155 and 156:
Tax Evasion and Tax Avoidance: The
- Page 157 and 158:
Tax Evasion and Tax Avoidance: The
- Page 159:
Tax Evasion and Tax Avoidance: The
- Page 163 and 164:
5Illicit Capital Flows and MoneyLau
- Page 165 and 166:
Illicit Capital Flows and Money Lau
- Page 167 and 168:
Illicit Capital Flows and Money Lau
- Page 169 and 170:
Illicit Capital Flows and Money Lau
- Page 171 and 172:
Illicit Capital Flows and Money Lau
- Page 173 and 174:
Illicit Capital Flows and Money Lau
- Page 175 and 176:
Illicit Capital Flows and Money Lau
- Page 177 and 178:
Illicit Capital Flows and Money Lau
- Page 179 and 180:
Illicit Capital Flows and Money Lau
- Page 181 and 182:
Illicit Capital Flows and Money Lau
- Page 183 and 184:
Illicit Capital Flows and Money Lau
- Page 185 and 186:
Illicit Capital Flows and Money Lau
- Page 187 and 188:
Illicit Capital Flows and Money Lau
- Page 189 and 190:
6Human Trafficking andInternational
- Page 191 and 192:
Human Trafficking and International
- Page 193 and 194:
Human Trafficking and International
- Page 195 and 196:
Human Trafficking and International
- Page 197 and 198:
Human Trafficking and International
- Page 199 and 200:
Human Trafficking and International
- Page 201 and 202:
Human Trafficking and International
- Page 203 and 204:
Human Trafficking and International
- Page 205 and 206:
Human Trafficking and International
- Page 207 and 208:
Human Trafficking and International
- Page 209 and 210:
Human Trafficking and International
- Page 211 and 212:
Human Trafficking and International
- Page 213 and 214:
Human Trafficking and International
- Page 215 and 216:
Human Trafficking and International
- Page 217 and 218:
Human Trafficking and International
- Page 219 and 220:
Human Trafficking and International
- Page 221:
Part IIITo What Extent DoCorporatio
- Page 224 and 225:
206 Draining Development?Introducti
- Page 226 and 227:
208 Draining Development?1979). The
- Page 228 and 229:
210 Draining Development?Why Engage
- Page 230 and 231:
212 Draining Development?Transfer P
- Page 232 and 233:
214 Draining Development?• If exp
- Page 234 and 235:
216 Draining Development?Income shi
- Page 236 and 237:
218 Draining Development?such studi
- Page 238 and 239:
220 Draining Development?between re
- Page 240 and 241:
222 Draining Development?transactio
- Page 242 and 243:
224 Draining Development?Some resea
- Page 244 and 245:
226 Draining Development?(mostly by
- Page 246 and 247:
228 Draining Development?the abilit
- Page 248 and 249:
230 Draining Development?———.
- Page 250 and 251:
232 Draining Development?———.
- Page 253 and 254:
8The Role of Transfer Pricing inIll
- Page 255 and 256:
The Role of Transfer Pricing in Ill
- Page 257 and 258:
The Role of Transfer Pricing in Ill
- Page 259 and 260:
The Role of Transfer Pricing in Ill
- Page 261 and 262:
The Role of Transfer Pricing in Ill
- Page 263 and 264:
The Role of Transfer Pricing in Ill
- Page 265 and 266:
The Role of Transfer Pricing in Ill
- Page 267 and 268:
The Role of Transfer Pricing in Ill
- Page 269 and 270:
The Role of Transfer Pricing in Ill
- Page 271 and 272:
The Role of Transfer Pricing in Ill
- Page 273 and 274:
The Role of Transfer Pricing in Ill
- Page 275 and 276:
The Role of Transfer Pricing in Ill
- Page 277 and 278:
The Role of Transfer Pricing in Ill
- Page 279 and 280:
The Role of Transfer Pricing in Ill
- Page 281 and 282:
The Role of Transfer Pricing in Ill
- Page 283 and 284:
9Accounting for theMissing Billions
- Page 285 and 286:
Accounting for the Missing Billions
- Page 287 and 288:
Accounting for the Missing Billions
- Page 289 and 290:
Accounting for the Missing Billions
- Page 291 and 292:
Accounting for the Missing Billions
- Page 293 and 294:
Accounting for the Missing Billions
- Page 295 and 296:
Accounting for the Missing Billions
- Page 297 and 298:
Accounting for the Missing Billions
- Page 299 and 300:
Accounting for the Missing Billions
- Page 301 and 302:
Accounting for the Missing Billions
- Page 303 and 304:
Accounting for the Missing Billions
- Page 305 and 306:
Accounting for the Missing Billions
- Page 307 and 308:
Accounting for the Missing Billions
- Page 309 and 310:
Accounting for the Missing Billions
- Page 311 and 312:
Accounting for the Missing Billions
- Page 313 and 314:
Accounting for the Missing Billions
- Page 315 and 316:
Accounting for the Missing Billions
- Page 317 and 318:
Accounting for the Missing Billions
- Page 319 and 320:
Accounting for the Missing Billions
- Page 321 and 322:
Accounting for the Missing Billions
- Page 323 and 324:
Accounting for the Missing Billions
- Page 325:
Accounting for the Missing Billions
- Page 328 and 329:
310 Draining Development?Introducti
- Page 330 and 331:
312 Draining Development?Discrepanc
- Page 332 and 333:
314 Draining Development?barriers t
- Page 334 and 335:
316 Draining Development?Table 10.1
- Page 336 and 337:
318 Draining Development?of double
- Page 338 and 339:
320 Draining Development?Table 10.2
- Page 340 and 341:
322 Draining Development?Lugovskyy
- Page 342 and 343:
324 Draining Development?they find
- Page 344 and 345:
326 Draining Development?should bec
- Page 346 and 347:
Table 10.4. Largest Trade Gaps, 200
- Page 348 and 349:
Table 10.5. Underreporting of Expor
- Page 350 and 351:
332 Draining Development?5. Kar and
- Page 352 and 353:
334 Draining Development?Herrigan,
- Page 355 and 356:
11Tax Havens and Illicit FlowsAlex
- Page 357 and 358:
Tax Havens and Illicit Flows 339Thi
- Page 359 and 360:
Tax Havens and Illicit Flows 341The
- Page 361 and 362:
Tax Havens and Illicit Flows 343cif
- Page 363 and 364:
Tax Havens and Illicit Flows 345If
- Page 365 and 366:
Tax Havens and Illicit Flows 347ity
- Page 367 and 368:
Tax Havens and Illicit Flows 349(se
- Page 369 and 370:
Tax Havens and Illicit Flows 351Not
- Page 371 and 372:
Tax Havens and Illicit Flows 353sio
- Page 373 and 374:
Tax Havens and Illicit Flows 355mis
- Page 375 and 376:
Tax Havens and Illicit Flows 357tai
- Page 377 and 378:
Tax Havens and Illicit Flows 3593.
- Page 379 and 380:
Tax Havens and Illicit Flows 361usu
- Page 381 and 382:
Tax Havens and Illicit Flows 363Fig
- Page 383 and 384:
Tax Havens and Illicit Flows 365the
- Page 385 and 386:
Tax Havens and Illicit Flows 3675.
- Page 387 and 388:
Tax Havens and Illicit Flows 369—
- Page 389:
Tax Havens and Illicit Flows 371Tor
- Page 392 and 393:
374 Draining Development?to be any
- Page 394 and 395:
376 Draining Development?either by
- Page 396 and 397:
378 Draining Development?driving up
- Page 398 and 399:
380 Draining Development?unemployme
- Page 400 and 401:
382 Draining Development?Wrong 2000
- Page 402 and 403:
384 Draining Development?countries.
- Page 404 and 405:
386 Draining Development?held. 19 W
- Page 406 and 407:
388 Draining Development?Situationa
- Page 408 and 409:
390 Draining Development?from Cayma
- Page 410 and 411:
392 Draining Development?has been r
- Page 412 and 413:
394 Draining Development?Case 2. Up
- Page 414 and 415:
396 Draining Development?majority.
- Page 416 and 417:
398 Draining Development?conceptual
- Page 418 and 419:
400 Draining Development?Member cou
- Page 420 and 421:
402 Draining Development?Box 12.1 A
- Page 422 and 423:
404 Draining Development?this level
- Page 424 and 425:
406 Draining Development?set agains
- Page 426 and 427:
408 Draining Development?2. A paral
- Page 428 and 429:
410 Draining Development?• By cor
- Page 430 and 431:
412 Draining Development?Auld, R. 2
- Page 433 and 434:
13The Kleptocrat’s Portfolio Deci
- Page 435 and 436:
The Kleptocrat’s Portfolio Decisi
- Page 437 and 438:
The Kleptocrat’s Portfolio Decisi
- Page 439 and 440:
The Kleptocrat’s Portfolio Decisi
- Page 441 and 442:
The Kleptocrat’s Portfolio Decisi
- Page 443 and 444:
The Kleptocrat’s Portfolio Decisi
- Page 445 and 446:
The Kleptocrat’s Portfolio Decisi
- Page 447 and 448:
The Kleptocrat’s Portfolio Decisi
- Page 449 and 450:
The Kleptocrat’s Portfolio Decisi
- Page 451 and 452:
The Kleptocrat’s Portfolio Decisi
- Page 453 and 454:
The Kleptocrat’s Portfolio Decisi
- Page 455 and 456:
The Kleptocrat’s Portfolio Decisi
- Page 457 and 458:
The Kleptocrat’s Portfolio Decisi
- Page 459 and 460:
The Kleptocrat’s Portfolio Decisi
- Page 461 and 462:
The Kleptocrat’s Portfolio Decisi
- Page 463 and 464:
The Kleptocrat’s Portfolio Decisi
- Page 465 and 466:
The Kleptocrat’s Portfolio Decisi
- Page 467 and 468:
The Kleptocrat’s Portfolio Decisi
- Page 469 and 470:
The Kleptocrat’s Portfolio Decisi
- Page 471:
The Kleptocrat’s Portfolio Decisi
- Page 475 and 476:
14The Practical Political Economyof
- Page 477 and 478:
The Practical Political Economy of
- Page 479 and 480:
The Practical Political Economy of
- Page 481 and 482:
The Practical Political Economy of
- Page 483 and 484:
The Practical Political Economy of
- Page 485 and 486:
The Practical Political Economy of
- Page 487 and 488:
The Practical Political Economy of
- Page 489 and 490:
The Practical Political Economy of
- Page 491 and 492:
The Practical Political Economy of
- Page 493 and 494:
The Practical Political Economy of
- Page 495 and 496:
The Practical Political Economy of
- Page 497 and 498:
The Practical Political Economy of
- Page 499 and 500:
The Practical Political Economy of
- Page 501 and 502:
15Policy and Research Implicationso
- Page 503 and 504:
Policy and Research Implications of
- Page 505 and 506:
Policy and Research Implications of
- Page 507 and 508:
Policy and Research Implications of
- Page 509 and 510:
Policy and Research Implications of
- Page 511 and 512:
Policy and Research Implications of
- Page 513 and 514:
Policy and Research Implications of
- Page 515 and 516:
Policy and Research Implications of
- Page 517 and 518:
Policy and Research Implications of
- Page 519 and 520:
Policy and Research Implications of
- Page 521 and 522:
Policy and Research Implications of
- Page 523 and 524:
Policy and Research Implications of
- Page 525 and 526:
IndexBoxes, figures, notes, and tab
- Page 527 and 528:
Index 509in developing countries, 2
- Page 529 and 530:
Index 511ChinaAML controls and, 401
- Page 531 and 532:
Index 513Ethiopia, and tax havens,
- Page 533 and 534:
Index 515government territorial con
- Page 535 and 536:
Index 517Indiadistortionary governm
- Page 537 and 538:
Index 519Kudrle, R., 340-41, 345Kuw
- Page 539 and 540:
Index 521informal economy, 145, 150
- Page 541 and 542:
Index 523Paraguayhuman trafficking
- Page 543 and 544:
Index 525SSalinas, Paulina, 394Sali
- Page 545 and 546:
Index 527political economy model of
- Page 547 and 548:
Index 529Trocca, 394Truman, E. M.,
- Page 549 and 550:
Index 531Willmott, H., 207windfall
- Page 552:
AGROWING CONCERN AMONG THOSE INTERE