Taxing Hidden Wealth: Lessons for policy making
Title: Taxing Hidden Wealth: Lessons for policy making
Author: JOHANNESEN, Niels
Citation: Global Governance Programme-20
Series/Number: EUI RSCAS; 2012/25; Global Governance Programme-20; Global Economics
The past decade has seen several large-scale policy initiatives against offshore tax evasion and policy activity is still hectic. The present paper reviews available data sources on household wealth in offshore jurisdictions, provides an overview of recent empirical results pertaining to offshore tax evasion as well as a discussion of the implications they have for current policy discussions.
Subject: Tax evasion; offshore wealth; capital taxation; tax havens
Type of Access: openAccess