draining development.pdf - Khazar University

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viContents6. Human Trafficking and InternationalFinancial Flows 171Pierre KoppPart III.To What Extent Do CorporationsFacilitate Illicit Flows? 2037. Transfer Price Manipulation 205Lorraine Eden8. The Role of Transfer Pricing in IllicitFinancial Flows 235Carlos A. Leite9. Accounting for the Missing Billions 265Richard Murphy10. Trade Mispricing and Illicit Flows 309Volker NitschPart IV. Policy Interventions 33511. Tax Havens and Illicit Flows 337Alex Cobham12. How Well Do Anti–Money LaunderingControls Work in Developing Countries? 373Michael Levi13. The Kleptocrat’s Portfolio Decisions 415James Maton and Tim DanielPart V. Conclusions and the Path Forward 45514. The Practical Political Economy ofIllicit Flows 457Mick Moore
Contents vii15. Policy and Research Implications ofIllicit Flows 483Peter ReuterBoxes8.1. A Trading Intermediary: A Case of ManagementForesight? 2388.2. A Trading Intermediary: Redux 2408.3. A Measure of Tax Evasion in the United States 2508.4. Zambia: Tax Collection in the Copper Sector 25612.1. A Suspicious Activity Report Leads to a TransnationalCorruption Investigation 402Figures2.1. Definitions of Capital Flight 362.2. Choosing Attainable Benchmarks for Policy Design 603.1. The Political Economy of an Effective State andTax System 853.2. The Political Economy Model of Tax Evasion DrivingIllicit Capital Flows 875.1. Colombia: Outward Foreign Direct Investment,1994–2010 1606.1. Human Trafficking: Supply and Demand 1947.1. Estimating Trade Mispricing from InternationalTrade Data 2199.1. Corporate Tax Rates, Initial Results, 1997–2008 2739.2. Corporate Tax Rates, Weighted by GDP, 1997–2008 2759.3. Corporate Income Tax, Africa, 1980–2005 2799.4. Top 20 Subsidiaries by Secrecy Jurisdiction,Population, and GDP 30011.1. Intensity of Economic Exposure: Implied Ratios ofSecrecy Jurisdiction Shares to GDP, by Income Group 36111.2. Intensity of Economic Exposure: Implied Ratios ofSecrecy Jurisdiction Shares to GDP, by Region 36211.3. Zambian Trade: Swiss Role, 1995–2008 36312.1. The Case of Montesinos : Laundering ManeuversIf Monies Were Collected in Peru 391
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Page 5 and 6: DRAININGDEVELOPMENT?Controlling Flo
Page 7: ContentsForewordAcknowledgmentsCont
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 37: Part IThe Political Economyof Illic
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40 Draining Development8.5 times, m
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42 Draining DevelopmentTo understan
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44 Draining Developmentcaptured by
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46 Draining Developmentlead to a li
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48 Draining Developmentis turned, m
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50 Draining Developmentprofitabilit
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52 Draining Developmentpromote grow
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54 Draining DevelopmentLatin Americ
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56 Draining DevelopmentWe should no
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58 Draining DevelopmentTable 2.2. I
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60 Draining Developmentpolicies in
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62 Draining Developmentattempt to r
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64 Draining DevelopmentMalawi is no
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66 Draining DevelopmentGlobal Witne
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68 Draining Development———. 2
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70 Draining Developmentillicit capi
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72 Draining Developmentgovernance i
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74 Draining Developmentpopular Russ
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76 Draining Developmentthe rent see
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78 Draining Developmenthorizons tha
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80 Draining Development(compared wi
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82 Draining Developmentproviding be
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84 Draining Developmentessential to
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86 Draining Developmentfrom the gen
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88 Draining DevelopmentControlling
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90 Draining Developmentincome ones,
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92 Draining Developmentmutual oblig
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94 Draining Developmentincentives a
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96 Draining Developmentcoverage), (
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98 Draining Development40. The Nati
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100 Draining DevelopmentDFID (U.K.
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102 Draining DevelopmentHayoz, N.,
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104 Draining DevelopmentPolicy. Hel
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106 Draining DevelopmentThies, C. 2
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4Tax Evasion and Tax Avoidance:The
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Tax Evasion and Tax Avoidance: The
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5Illicit Capital Flows and MoneyLau
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Illicit Capital Flows and Money Lau
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6Human Trafficking andInternational
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Human Trafficking and International
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Part IIITo What Extent DoCorporatio
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206 Draining Development?Introducti
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208 Draining Development?1979). The
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210 Draining Development?Why Engage
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212 Draining Development?Transfer P
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214 Draining Development?• If exp
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216 Draining Development?Income shi
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218 Draining Development?such studi
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220 Draining Development?between re
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222 Draining Development?transactio
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224 Draining Development?Some resea
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226 Draining Development?(mostly by
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228 Draining Development?the abilit
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230 Draining Development?———.
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232 Draining Development?———.
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8The Role of Transfer Pricing inIll
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The Role of Transfer Pricing in Ill
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9Accounting for theMissing Billions
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Accounting for the Missing Billions
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310 Draining Development?Introducti
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312 Draining Development?Discrepanc
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314 Draining Development?barriers t
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316 Draining Development?Table 10.1
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318 Draining Development?of double
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320 Draining Development?Table 10.2
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322 Draining Development?Lugovskyy
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324 Draining Development?they find
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326 Draining Development?should bec
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Table 10.4. Largest Trade Gaps, 200
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Table 10.5. Underreporting of Expor
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332 Draining Development?5. Kar and
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334 Draining Development?Herrigan,
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11Tax Havens and Illicit FlowsAlex
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Tax Havens and Illicit Flows 339Thi
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Tax Havens and Illicit Flows 341The
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Tax Havens and Illicit Flows 343cif
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Tax Havens and Illicit Flows 349(se
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Tax Havens and Illicit Flows 351Not
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Tax Havens and Illicit Flows 355mis
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Tax Havens and Illicit Flows 3593.
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Tax Havens and Illicit Flows 361usu
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Tax Havens and Illicit Flows 363Fig
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Tax Havens and Illicit Flows 365the
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Tax Havens and Illicit Flows 3675.
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Tax Havens and Illicit Flows 369—
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Tax Havens and Illicit Flows 371Tor
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374 Draining Development?to be any
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376 Draining Development?either by
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378 Draining Development?driving up
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380 Draining Development?unemployme
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382 Draining Development?Wrong 2000
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384 Draining Development?countries.
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386 Draining Development?held. 19 W
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388 Draining Development?Situationa
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390 Draining Development?from Cayma
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392 Draining Development?has been r
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394 Draining Development?Case 2. Up
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396 Draining Development?majority.
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398 Draining Development?conceptual
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400 Draining Development?Member cou
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402 Draining Development?Box 12.1 A
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404 Draining Development?this level
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406 Draining Development?set agains
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408 Draining Development?2. A paral
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410 Draining Development?• By cor
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412 Draining Development?Auld, R. 2
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13The Kleptocrat’s Portfolio Deci
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The Kleptocrat’s Portfolio Decisi
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14The Practical Political Economyof
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The Practical Political Economy of
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15Policy and Research Implicationso
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Policy and Research Implications of
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IndexBoxes, figures, notes, and tab
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Index 509in developing countries, 2
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Index 511ChinaAML controls and, 401
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Index 513Ethiopia, and tax havens,
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Index 515government territorial con
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Index 517Indiadistortionary governm
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Index 519Kudrle, R., 340-41, 345Kuw
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Index 521informal economy, 145, 150
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Index 523Paraguayhuman trafficking
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Index 525SSalinas, Paulina, 394Sali
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Index 527political economy model of
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Index 529Trocca, 394Truman, E. M.,
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Index 531Willmott, H., 207windfall
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AGROWING CONCERN AMONG THOSE INTERE
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