draining development.pdf - Khazar University

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