| 000 -LEADER | |
|---|---|
| fixed length control field | 01295nam a2200133 4500 |
| 100 ## - MAIN ENTRY--AUTHOR NAME | |
| Personal name | Christensen, John |
| 245 ## - TITLE STATEMENT | |
| Title | Follow the Money HowTax Havens Facilitate Dirty Money Flows and Distort Global Markets |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication | United Kingdom |
| Name of publisher | Tax Justice Network |
| Year of publication | 2006 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | 13p. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | The elephant in the living room of the corruption debate is the role played by the global infrastructure of banks, legal and accounting businesses, tax havens and related financial intermediaries in providing an offshore interface between the illicit and the licit economies. This interface facilitates capital flight and tax evasion, distorts global markets to the disadvantage of innovation and entrepreneurship, slows economic growth by rewarding freeriding and mis-directing investment, and increases global inequality. The offshore interface functions through collusion between private sector financial intermediaries and the governments of states which host offshore tax haven activities. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Capital flight Tax havens Corruption Infrastructures Investments Offshore Fraud Mispricing Money laundering Overpricing Tax evasion |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | http://iffoadatabase.trustafrica.org/iff/follow_the_money_how_tax_havens_facilitate_dirty_money_flows_and_distort_global_markets.pdf |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Computer Files |
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