Content uploaded by Juan Antonio Le Clercq
Author content
All content in this area was uploaded by Juan Antonio Le Clercq on Jun 01, 2020
Content may be subject to copyright.
A preview of the PDF is not available
¿Cómo medir el combate a los activos derivados de la corrupción y la delincuencia organizada?
Abstract
Este capítulo desarrolla una propuesta metodológica para la construcción de indicadores de desempeño del trabajo de unidades de inteligencia financiera relacionado con el combate a la corrupción, lavado de dinero o evasión fiscal. Si bien esta propuesta se desarrolla a partir de la experiencia mexicana, representa un primer acercamiento metodológico que tiene el objetivo de aplicarse en forma comparada a nivel internacional o subnacional.
ResearchGate has not been able to resolve any citations for this publication.
Measuring global money laundering, the proceeds of transnational crime that are pumped through the financial system worldwide, is still in its infancy. Methods such as case studies, proxy variables, or models for measuring the shadow economy all tend to under- or overestimate money laundering. The model presented here is a gravity model which makes it possible to estimate the flows of illicit funds from and to each jurisdiction in the world and worldwide. This “Walker Model” was first developed in 1994, and used and updated recently. We show that it belongs to the group of gravity models which have recently become popular in international trade theory. Using triangulation, we demonstrate that the original Walker Model estimates are compatible with recent findings on money laundering. Once the scale of money laundering is known, its macroeconomic effects and the impact of crime prevention, regulation and law enforcement effects on money laundering and transnational crime can also be measured.
Estimations of the size and development of the shadow economy for 145 countries, including developing, transition and highly developed OECD economies over the period 1999 to 2003 are presented. The average size of the shadow economy (as a percent of "official" GDP) in 2002/03 in 96 developing countries is 38.7%, in 25 transition countries 40.1%, in 21 OECD countries 16.3% and in 3 Communist countries 22.3%. An increased burden of taxation and social security contributions, combined with a labor market regulation are the driving forces of the shadow economy. Furthermore, the results show that the shadow economy reduces corruption in high income countries, but increases corruption in low income countries. Finally, the various estimation methods are discussed and critically evaluated.
Purpose
The purpose of this paper is to review studies focusing on the magnitude of money laundering and their effects on a country’s economy. The relevant concepts are identified on the basis of discussions in the literature by prominent scholars and policy makers. There are three main objectives in this review: first, to discuss the effects of money laundering on a country’s macro-economy; second, to seek measurements from other scholars; and finally, to seek previous findings about the magnitude and the flows of money laundering.
Design/methodology/approach
In the first part, this paper outlines the effects of money laundering on macroeconomic conditions of a country, and then the second part reviews the literature that measures the magnitude of money laundering from an economic perspective.
Findings
Money laundering affects a country’s economy by increasing shadow economy and criminal activities, illicit flows and impeding tax collection. To minimise these negative effects, it is necessary to quantify the magnitude of money laundering relative to economic conditions to identify the most vulnerable aspects of money laundering in a country. Two approaches are used in this study: the first is the capital flight approach, as money laundering will cause flows of money between countries; the second is the economic approach for measuring money laundering through economic variables (e.g. tax revenue, underground economy and income generated by criminals) separately from tax evasion.
Originality/value
The paper offers new insights for the measurement of money laundering, especially for developing countries. Most methods in quantifying money laundering have focused on developed countries, which are less applicable to developing countries.
The paper analyses the increasing relevance that the underground economy has taken on in the United States and in the political debate of the country. It then proceeds to estimate the size of the U.S. underground economy by estimating the demand for currency for underground transactions. To do so, the author employs a modified version of Cagan’s model, estimating the demand for such “illegal currency” from 1929 to 1976, the longest period for which data are available for the U.S at this time.
The subject of this paper is to estimate the size of underground economy in the period 2001-2007 using labour approach. Two types of data are used: administrative and survey. The main questions are: How did the activity rates move? What is the relationship between activity rates and the size of shadow economy? Is there correlation between official employment, official unemployment and unofficial employment (shadow economy) and what is it like? What is the position of Croatia considering the members of the European Union? It is presumed that the increase of activity rates causes decrease of underground economy. However, this assumption is valid only for administrative data. Correlation analysis is based on regression models and given results are quite logical. If Croatian and European underground economy is compared, it can be confirmed that the position of Croatia is extremely poor. Given results are approximative and show the level of Croatian underground economy which is presumably underestimated. These phenomena occur because of available statistics and method limitations.
Lavado de Dinero y Defraudación Fiscal en el Derecho Positivo Mexicano
- J Aspe
Aspe, J. (2019). Lavado de Dinero y Defraudación Fiscal en el Derecho Positivo Mexicano. Ciudad de
México: Editorial Porrúa.
Indicators used in the Basel AML Index
Basel Institute on Governance. (2019). Indicators used in the Basel AML Index. Basel AML Index. Recuperado de: https://www.baselgovernance.org/basel-aml-index/methodology/indicators#17.
El Ente Insecuritas y la Inseguridad del Derecho Penal. Reflexiones a Partir del Caso Alemán
- M Böhm
Böhm, M. (2012). "El Ente Insecuritas y la Inseguridad del Derecho Penal. Reflexiones a Partir del Caso
Alemán". Revista de Derecho Penal y Criminología, 2(3), pp. 156-180. ISSN 0034-7914.
Proyecto Combate a la corrupción política y de alto impacto: revisión de casos de éxito en las entidades federativas de México 2012-2018, a la luz de la inteligencia financiera y recuperación de bienes. Tecnológico de Monterrey
- Consorcio Puentes
Consorcio Puentes. (2019). Análisis del Cuestionario aplicado en Reunión Nacional de Unidades Patrimoniales y Económicas, Ciudad de México, 15 y 16 de mayo 2019. Proyecto Combate a la corrupción política y
de alto impacto: revisión de casos de éxito en las entidades federativas de México 2012-2018, a la luz de la
inteligencia financiera y recuperación de bienes. Tecnológico de Monterrey, Center for the United States
and Mexico de la Universidad de Rice, Universidad de Monterrey y Universidad de las Américas Puebla.
The Economic and Legal E ectiveness of Anti Money Laundering and Combating Terrorist Financing Policy (ECOLEF)
- Ecolef
ECOLEF. (2013). The Economic and Legal E ectiveness of Anti Money Laundering and Combating Terrorist
Financing Policy (ECOLEF). JLS/2009/ISEC/AG/087. Utrecht University; European Commission, Directorate-General (DG) Home A airs.