The Hidden Wealth of Nations: The Scourge of Tax Havens

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Taxing the Rich (2016, unknown): “While global tax governance could (as suggested by Piketty, 2014; Zucman, 2015) mitigate the effect of tax avoidance at the top, we show that, as long as mobility is not infinitely costly, an arbitrarily small non-compliant state can limit the ability of a country to tax its wealthiest residents.”
Capital in the twenty-first century: a multidimensional approach to the history of capital and social classes. (2013, background): “Considering this, actual wealth inequality might be even greater [Zucman 2015].”
Who owns the wealth in tax havens? Macro evidence and implications for global inequality (2017, methodology): “Due to the outsized role played by Switzerland in cross-border wealth management, this data source alone (first analyzed in Zucman, 2013) plays a key role in our estimates, as described in Sections 3 and 4 below.1 Third, to our knowledge we are the first to use the bilateral bank deposit data of…”
The Rise of Income and Wealth Inequality in America: Evidence from Distributional Macroeconomic Accounts (2020, unknown): “Changes in tax avoidance, the growth of wealth held in foundations, and the globalization of wealth management pose formidable challenges (for discussion, see Zucman, 2015).”