Draining development? : controlling flows of illicit funds from developing countries / [electronic resource]
edited by Peter Reuter.
- Washington, D.C. : World Bank, [2011?]
- p. cm.
- World Bank e-Library. .
Includes bibliographical references and index.
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.
9780821388693 9780821389324 (electronic)
2011039746
Money laundering--Developing countries.
Tax administration and procedure--Developing countries.
Tax evasion--Developing countries.
Transfer pricing--Taxation--Law and legislation--Developing countries.
HJ2351.7 / .D73 2011
364.1/33
Includes bibliographical references and index.
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.
9780821388693 9780821389324 (electronic)
2011039746
Money laundering--Developing countries.
Tax administration and procedure--Developing countries.
Tax evasion--Developing countries.
Transfer pricing--Taxation--Law and legislation--Developing countries.
HJ2351.7 / .D73 2011
364.1/33