Sommerlektyre: Artikkelen "Who Owns the Wealth in Tax Havens? Macro Evidence and Implications for Global Inequality" kan lastes ned gratis til 15.august
For ein herlig start på sommeren: Skatteforsks nyeste paper, av Annette Alstadsæter, Niels Johannesen, og Gabriel Zucman er nå publisert i Journal of Public Economics. Og dette er midt i blinken sommerlektyre for alle som har lyst til å lære meir om skatteparadis, kor mykje pengar folk gøymer der, kva land som er storforbrukarar av skatteparadisas tenester, og om popularitet til ulike skatteparadis over tid.
Abstract:
Drawing on newly published macroeconomic statistics, this paper estimates the amount of household wealth owned by each country in offshore tax havens. The equivalent of 10% of world GDP is held in tax havens globally, but this average masks a great deal of heterogeneity—from a few percent of GDP in Scandinavia, to about 15% in Continental Europe, and 60% in Gulf countries and some Latin American economies. We use these estimates to construct revised series of top wealth shares in ten countries, which account for close to half of world GDP. Because offshore wealth is very concentrated at the top, accounting for it increases the top 0.01% wealth share substantially in Europe, even in countries that do not use tax havens extensively. It has considerable effects in Russia, where the vast majority of wealth at the top is held offshore. These results highlight the importance of looking beyond tax and survey data to study wealth accumulation among the very rich in a globalized world.
Og det beste av alt: Fram til 15. august kan du laste ned artikkelen gratis via denne linken, enjoy!
https://authors.elsevier.com/a/1XI1TAlw9bFEo
Full referanse: Alstadsæter, Annette, Niels Johannesen, and Gabriel Zucman (2018): Who Owns the Wealth in Tax Havens? Macro Evidence and Implications for Global Inequality. Journal of Public Economics, 162, 89-100.