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2011 | 2 | nr 4 | 73--95
Tytuł artykułu

Ekonomika prania brudnych pieniędzy

Treść / Zawartość
Warianty tytułu
The Economics of Money Laundering
Języki publikacji
PL
Abstrakty
Organizacje niekomercyjne pełnią istotną rolę w każdym demokratycznym kraju. Rola ta jeszcze bardziej rośnie, kiedy dana gospodarka ma problemy, bowiem organizacje wspomagają te sfery życia społecznego, które państwo zaniedbało. W niniejszym artykule przedstawiono sytuację amerykańskiego sektora non profit w latach 2006-2009. W wyniku przeprowadzonej analizy raportów The Center on Philanthropy Uniwersytetu Indiana oraz informacji z Amerykańskiego Urzędu Podatkowego okazuje się, że mimo kryzysu organizacje non profit są w dobrej kondycji. Wiąże się to np. z dużym zaangażowaniem niemalże całego społeczeństwa, które wspiera organizacje nie tylko finansowo, ale również swoim czasem i pracą. Tak duże poparcie społeczne sfery non profit wynika zarówno z przekonania, że tak powinno wyglądać wzorowe amerykańskie społeczeństwo, jak i z korzystnych rozwiązań podatkowych. (abstrakt oryginalny)
EN
Non profit organizations play important role in every democratic country. Their role is even bigger when given economy has to cope with different problems, because organizations support these spheres of social life that are neglected by the state. In this paper condition of American non profit sector between 2006 and 2009 is discussed. As a result of conducted analysis of The Center on Philanthropy at Indiana University reports and information from The Internal Revenue Service it turns that, despite the crisis time, non profit organizations are in good shape. It is connected with a big engagement of almost the whole American society that supports organizations in financial way as well as giving time and work. Such big social support non profit organizations stems both from conviction, that this is a pattern of real American society, and from beneficial tax solutions. (original abstract)
Rocznik
Tom
2
Numer
Strony
73--95
Opis fizyczny
Twórcy
  • Uniwersytet Warszawski
Bibliografia
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  • Argentiero A., Bagella M., Busato F. (2008), Money laundering in a two sector model: using theory for measurement, "CEIS Research Paper" 128, Tor Vergata University, CEIS.
  • Cavalcante Veiga L.H., de Andrade J. P., Rossi de Oliveira A. L. (2006), Money laundering, corruption and growth: an empirical rationale for a global convergence on anti - money laundering regulation, "Latin American and Caribbean Law and Economics Association (ALACDE) Annual Papers, Berkley Paper, Berkley Program in Law and Economics", UC Berkley.
  • Ferwerda J. (2009) The Economics of Crime and Money Laundering: Does Anti - Money Laundering Policy Reduce Crime?, Ultrecht School of Economics Tjalling C. Koopmants Research Institute, Duscussion Paper Series 08-35.
  • Grzywacz J. (2010), Pranie pieniędzy, metody, raje podatkowe, zwalczanie, Szkoła Główna Handlowa w Warszawie - oficyna wydawnicza, Warszawa.
  • Holmstrom B., Milgrom P. (1991), Multitask Principal - Agent Analyses: Incentive Contacts, Asset Ownership, and Job Design, "Journal of Law, Economics and Organization", Issue 7.
  • Lilley P. (2006), Brudne interesy, Helion, Warszawa.
  • Lippert O., Walker M. (1997), The Underground Economy: Global Evidence of it Size and Impact, Fraser Institute, Vancouver, B.C.
  • Masciandaro D. (2008), Worldwide anti-money laundering regulation: estimating the costs and benefits, "Global Business and Economics Review", 10 (3).
  • Masciandaro D. (2007), Who pays for banking supervision? Principles and trends "Journal of Financial Regulation and Compliance", 3 (3).
  • Masciandaro D. (2007), Economics of Money Laundering: A primer, Paolo Baffi Centre Bocconi University Working Paper No. 171.
  • Masciandaro D. (2004), Combating black money: money laundering and terrorism finance, international cooperation and the G8 role, Universita di Lecce Economics Working Paper No. 56/26.
  • Masciandaro D. (2005), False and Reluctant Friends? National Money Laundering Regulation, International Compliance and Non-Cooperative Countries "European Journal of Law and Economics", 20 (1).
  • Masciandaro D., Takats E., Unger B. (2007)., Black Finance: The Economics of Money Laundering, Edward Elgar Publishing.
  • Masciandaro D. (1995), Money laundering, Banks and Regulators: An Economic Analysis, Innocenzo Gasparini Institute for Economic Research, Working Paper No. 73.
  • Masciandaro D. (1998), Money Laundering Regulation: The Micro Economics, "Journal of Money Laundering Control, Institute of Advanced Legal Studies",2(2).
  • Masciandaro D., Filotto U. (2001), Money Laundering Regulation and Bank Compliance Costs. What Do Your Customers Know? Economics and Italian Experience, Journal of Money Laundering Control, Vol. 5, No. 2.
  • Masciandaro D. (2004), The global financial crime: Terrorism, money laundering and offshore centres, Aldershot, Ashgate.
  • Ministerstwo Finansów (2009), SPRAWOZDANIE Generalnego Inspektora Informacji Finansowej o realizacji ustawy z dnia 16 listopada 2000 r. o przeciwdziałaniu praniu pieniędzy oraz finansowaniu terroryzmu w roku 2009.
  • Mitchell D.J. (2002), U.S. Government Agencies Confirm That Low - Tax Jurisdictions are not Money Laundering Havens, "Prosperitas", vol. II, Issue I.
  • Moneyval (2009), First written progress report submitted to MONEYVAL by CROATIA, Strasbourg.
  • Moneyval (2010), Montenegro Progress report, Strasbourg.
  • Moneyval (2010), Georgia Progress report, Strasbourg.
  • Moneyval (2010), Lithuania Progress report, Strasbourg.
  • Moneyval (2009), Latvia Progress report, Strasbourg.
  • Moneyval (2009), The former Yugoslav Republic of Macedonia, Progress report
  • Moneyval (2009), Written Progress report submitted to MONEYVAL by Moldavia, Strasbourg.
  • Moneyval (2009), Mutual Evaluation Report Anti - Money Laundering and Combating the Financing of Terrorism Armenia, Strasbourg.
  • Moneyval (2009), Romania Progress report, Strasbourg.
  • Moneyval (2010), Serbia Progress report and written analysis by the Secretariat of Core Recommendations, Strasbourg.
  • Moneyval (2009), Slovakia Progress report, Strasbourg.
  • Moneyval (2010), Report on Fourth Assessment Visit Anti - Money Laundering and Combating the Financing of Terrorism Slovenia, Strasbourg.
  • Moreira S. T. (2007), A Two-Period Model of Money Laundering and Organized Crime, "Economics Bulletin", Vol. 11, No. 3,1-5.
  • Quirk P. (1997), Money laundering: Muddying in the Macroeconomy, "Finace&Development".
  • Quirk P. (1996), Macroecnomic Implications of Money Laundering, International Monetary Fund, Working Paper 96/66.
  • Reuter P., Truman E.M. (2004), Chasing Dirty Money: The Fight Against Money Laundering, Institute for International Economics.
  • Schneider F (2008), Money Laundering and Financial Means of Organized Crime: Some Preliminary Empirical Findings, "Global Business & Economics Review" No 10(3).
  • Schneider F. (2010), Turnover of Organized Crime and Money Laundering: Some Preliminary Empirical Findings, "Public Choice", Vol. 144, No 3-4.
  • Takats E. (2007) A Theory of "Crying Wolf": The Economics of Money Laundering Enforcement, International Monetary Fund.
  • Takats E. (2008), Tax Rate Cuts and Tax Compliance - The Laffer Curve Revisited, IMF Working Papers, International Monetary Fund.
  • Unger B. (2009), Money Laundering - A Newly Emerging Topic on the International Agenda, "Review of Law & Economics", Vol. 5 : Iss. 2, Article 1.
  • Unger B. (2007), The Scale and Impact of Money Laundering, Cheltenham, UK ; Northampton, MA : Edward Elgar.
  • Unger B (2009), Money Laundering - A Newly Emerging Topic on the International Agenda, " Review of Law & Economics", Vol. 5 : Iss. 2, Article 1.
  • Unger B, Walker J. (2009), Measuring Global Money Laundering "The Walker Gravity Model", "Review of Law & Economics", Vol. 5 : Iss. 2, Article 2.
  • Unger B., van Waarden F. (2009), How to Dodge Drowning in Data? Ruleand Risk-Based Anti Money Laundering Policies Compared, "Review of Law & Economics", Vol. 5, Iss. 2, Article 7.
  • Unger B., Rawlings G. (2008), Competing for Criminal Money, "Global Business and Economis Review", Volume 10, Issue 3, Special Issue on the Economics of Illegal Financial Markets.
  • Unger B. (2006), The amounts and effects of money laundering, The Dutch Ministry of Finance Report, Den Haag, Netherlands.
  • Walker J. (1995), Estimates of the Extent of Money Laundering in and through Australia, Paper Prepared for the Australian Transaction Reports and Analysis Centre, Queanbeyan: John Walker Consulting Services.
  • Walker J. (1999), How Big is Global Money Laundering?, Journal of Money Laundering Control, Vol. 3, No. 1.
  • Walker J. (2007), Measuring Global Money Laundering, Paper presented at the conference 'Tackling Money Laundering', University of Utrecht, Utrecht, Netherlands.
  • Walker J. (2004), A very temptative exploration of the relationship between shadow economy and the production and transit of illicit drugs, New York: UNODC document.
  • Walker J. (1998), Modelling Global Money Laundering Flows - some findings.
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171257561

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