Taxing across Borders: Tracking Personal Wealth and Corporate Profits

By G. Zucman. 2014

539 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/39ca4a3dc3817a4380963ce521284dce177a2bbc

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Citations in the corpus

Global distribution of revenue loss from corporate tax avoidance: re‐estimation and country results (2018, methodology): “Zucman (2014) estimates that profit-shifting to low-tax jurisdictions reduces the tax bill of US-owned companies by about 20 per cent; and that US-owned companies would have paid $200 billion in additional taxes in 2013 if the effective tax rate paid had not fallen from 30 to 20 per cent between…”
The Missing Profits of Nations (2018, unknown): “This lends support to theories highlighting the role of international trends like globalization and technological change—as opposed to country-specific shocks—in the dynamic of factor shares, such as declining relative prices of capital (Karabarbounis and Neiman, 2014), capital-biased technical chan”
What is Real and What is Not in the Global FDI Network? (2019, unknown): “20The set of offshore financial centers is from Johannesen and Zucman (2014) augmented with the Netherlands (Weyzig, 2013) and Puerto Rico (Grubert and Slemrod, 1998).”
From Soviets to oligarchs: inequality and property in Russia 1905-2016 (2018, unknown): “Note however that the overall Russian asset levels reported by Zucman (2014) are lower than those reported here, partly because the former only capture financial assets (and excludes real foreign assets), and partly because our new estimate is broader in scope, as it includes wealth that belongs to…”
Are Less Developed Countries More Exposed to Multinational Tax Avoidance? Method and Evidence from Micro-Data (2019, background): “…decrease in foreign tax rates on reported 2 The revenue loss due to profit shifting has been estimated at $130 billion for U.S. multinational firms (Zucman 2014); $100–240 billion globally (OECD 2015); $186 billion globally (Tørsløv,Wier, and Zucman 2018); $90 billion and $100 billion for…”
The Financial Secrecy Index: Shedding New Light on the Geography of Secrecy (2015, methodology): “2 Similarly, Zucman (2014) provides no definition but offers a broad discussion of some typical activities and a list in the appendix.”
INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS (2018, unknown): “…activities eroded the US tax base by about 17 percent, or 0.4 percent of US GDP.30 This number is comparable to the 14.4 percent reported by Zucman (2014), but somewhat smaller than Clausing (2016) who estimates a revenue loss between 19 and 30 percent of corporate tax revenue, and Torslov…”
Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing (2017, background): “The granular dimension of tax evasion should ease the implementation of such global enforcement as the one proposed by Zucman (2014).”
Global Inequality Dynamics: New Findings from WID.world (2017, unknown): “In addition to the WTID top income shares series, this first version of WID included an extended version of the historical database on the long-run evolution of aggregate wealth-income ratios first developed by Piketty and Zucman (2014).”
Wealth and Inheritance in the Long Run (2014, methodology): “Building upon recent progress made in the measurement of wealth, and pushing forward Goldsmith’s pioneering attempt, Piketty and Zucman (2014) construct aggregate wealth and income series for the top eight rich economies.”
Heterogeneity and Persistence in Returns to Wealth (2018, unknown): “9Clearly, if some assets are held abroad and not reported to the tax authority there will be an understatement of wealth concentration since it is plausible that these assets are disproportionately held by the wealthy (Zucman, 2014).”
The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown † (2014, background): “(2011); Bilicka and Fuest (forthcoming); and Elsayyad (2012). Table 3—Probit Models of Treaty Signature”