Date: 2012
Type: Working Paper
Taxing Hidden Wealth: Lessons for policy making
Working Paper, Global Governance Programme-20EUI RSCAS, 2012/25, Global Governance Programme-20, Global Economics
JOHANNESEN, Niels, Taxing Hidden Wealth: Lessons for policy making, Global Governance Programme-20EUI RSCAS, 2012/25, Global Governance Programme-20, Global Economics - https://hdl.handle.net/1814/22386
Retrieved from Cadmus, EUI Research Repository
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.
Cadmus permanent link: https://hdl.handle.net/1814/22386
ISSN: 1028-3625
Series/Number: EUI RSCAS; 2012/25; Global Governance Programme-20; Global Economics
Keyword(s): Tax evasion offshore wealth capital taxation tax havens
Other topic(s): Regulation and economic policy
