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Replication data for: Taxing across Borders: Tracking Personal Wealth and Corporate Profits

Version
1
Resource Type
Dataset
Creator
  • Zucman, Gabriel
Publication Date
2014-01-03
Description
  • Abstract

    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.
Availability
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Relations
  • Is supplemented by
    DOI: 10.1257/jep.28.4.121 (Text)
Publications
  • Zucman, Gabriel. “Taxing across Borders: Tracking Personal Wealth and Corporate Profits.” Journal of Economic Perspectives 28, no. 4 (November 2014): 121–48. https://doi.org/10.1257/jep.28.4.121.
    • ID: 10.1257/jep.28.4.121 (DOI)

Update Metadata: 2019-10-12 | Issue Number: 1 | Registration Date: 2019-10-12

Zucman, Gabriel (2014): Replication data for: Taxing across Borders: Tracking Personal Wealth and Corporate Profits. Version: 1. ICPSR - Interuniversity Consortium for Political and Social Research. Dataset. https://doi.org/10.3886/E113934V1