Replication data for: Taxing across Borders: Tracking Personal Wealth and Corporate Profits
Principal Investigator(s): View help for Principal Investigator(s) Gabriel Zucman
Version: View help for Version V1
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Project Citation:
Zucman, Gabriel. Replication data for: Taxing across Borders: Tracking Personal Wealth and Corporate Profits. Nashville, TN: American Economic Association [publisher], 2014. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2019-10-12. https://doi.org/10.3886/E113934V1
Project Description
Summary:
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This article attempts to estimate the magnitude of corporate tax avoidance and personal tax evasion through offshore tax havens. US corporations book 20 percent of their profits in tax havens, a tenfold increase since the 1980; their effective tax rate has declined from
30 to 20 percent over the last 15 years, and about two-thirds of this decline can be attributed to increased international tax avoidance. Globally, 8 percent of the world's personal financial wealth is held offshore, costing more than $200 billion to governments every year. Despite ambitious policy initiatives, profit shifting to tax havens and offshore wealth are rising. I discuss the recent proposals made to address these issues, and I argue that the main objective should be to create a world financial registry.
Scope of Project
JEL Classification:
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D31 Personal Income, Wealth, and Their Distributions
H25 Business Taxes and Subsidies including sales and value-added (VAT)
H26 Tax Evasion and Avoidance
L25 Firm Performance: Size, Diversification, and Scope
D31 Personal Income, Wealth, and Their Distributions
H25 Business Taxes and Subsidies including sales and value-added (VAT)
H26 Tax Evasion and Avoidance
L25 Firm Performance: Size, Diversification, and Scope
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