Tax Evasion and Inequality

Drawing on a unique dataset of leaked customer lists from offshore financial institutions matched to administrative wealth records in Scandinavia, we show that offshore tax evasion is highly concentrated among the rich. The skewed distribution of offshore wealth implies high rates of tax evasion at...

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Bibliographic Details
Published in:The American economic review 2019-06, Vol.109 (6), p.2073-2103
Main Authors: Alstadsæter, Annette, Johannesen, Niels, Zucman, Gabriel
Format: Article
Language:English
Subjects:
Affluence
Assets
Financial institutions
Households
Inequality
International banking
Tax evasion
Taxation
Wealth
Wealth distribution
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