Draining development? : controlling flows of illicit funds from developing countries - Reuter, Peter, 1944- (Washington, DC : World Bank, 2012)
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.
'DOI: 10.1596'--T.p. verso.
Includes bibliographical references and index.
Keywords: Tax administration and procedure -- Developing countries; Money laundering -- Developing countries; Tax evasion -- Developing countries; Transfer pricing -- Taxation -- Law and legislation -- Developing countries