Draining development? : controlling flows of illicit funds from developing countries /

A growing concern among those interested in economic development is the realization that hundreds of billions of dollars are illicitly flowing out of developing countries to tax havens and other financial centers in the developed world. This volume assesses the dynamics of these flows, much of which...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Reuter, Peter, 1944-
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Washington, D.C. : World Bank, [2012]
©2012
Temas:
Tax administration and procedure > Developing countries.
Money laundering > Developing countries.
Tax evasion > Developing countries.
Transfer pricing > Taxation > Law and legislation > Developing countries.
TRUE CRIME > General.
Money laundering
Tax administration and procedure
Tax evasion
Transfer pricing > Taxation > Law and legislation
Developing countries
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Foreword / Ngozi Okonjo-Inweala and Erik Sollheim
  • "The dynamics of illicit flows" : introduction and overview / Peter Reuter
  • The political economy of illicit flows
  • Governance and illicit flows / Stefanie Blankenburg and Mushtaq Khan
  • The political economy of controlling tax evasion and illicit flows / Max
  • Tax evasion, tax avoidance and developing countries / Clemens Fuest and Nadine Riedel
  • Illegal markets
  • Illegal capital flows and money laundering in Colombia / Francisco Thoumi and Marcela Anzoli
  • Human smuggling and international financial flows / Pierre Kopp
  • To what extent do corporations facilitate illicit flows?
  • Transfer pricing manipulation and developing countries / Lorraine Eden
  • The role of transfer pricing in illicit financial flows from developing countries / Carlos Leite
  • Accounting for the missing billions / Richard Murphy
  • Trade mispricing and illicit flows / Volker Nitsch
  • Policy interventions
  • Tax havens, illicit flows and developing countries / Alex Cobham
  • How well do anti-money laundering controls work in developing countries? / Michael Levi
  • The kleptocrat's portfolio decision / James Maton and Tim Daniel
  • Conclusions and the path forward
  • The practical political economy of illicit flows / Mick Moore
  • Policy and research implications of illicit flows / Peter Reuter.

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