In its rush to have westerners buy the banks, the IMF forgot one detail: to ensure that South Korea could recapture at least a fraction of those gains through taxation. Whether US investors had greater expertise in banking in emerging markets may be debatable; that they had greater expertise in tax avoidance is not.
在某些情况中，美国公司购买银行，在韩国复苏之前一直持有这些银行，随后创新出售它们，从中赚取几十亿美元的利润。国际货币基金组织仓促地让西方人购买银行，却忘记了一个细节，那就是确保韩国可以通过税收重新获取至少些许收益。美国投资者在新兴市场的银行业是否具有更大的专长或许值得讨论，但是他们在避税方面具有更大的专长则是无须讨论的。