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Cited by 601

The DOI matches its Crossref record; 17 of the 17 references it cites were found in a registry or an index.

Taxing across Borders: Tracking Personal Wealth and Corporate Profits

Open access
Zucman, Gabriel·2014·Journal of Economic Perspectives
DOI 10.1257/jep.28.4.121
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Abstract

This article attempts to estimate the magnitude of corporate tax avoidance and personal tax evasion through offshore tax havens. US corporations book 20 percent of their profits in tax havens, a tenfold increase since the 1980; their effective tax rate has declined from 30 to 20 percent over the last 15 years, and about two-thirds of this decline can be attributed to increased international tax avoidance. Globally, 8 percent of the world's personal financial wealth is held offshore, costing more than $200 billion to governments every year. Despite ambitious policy initiatives, profit shifting to tax havens and offshore wealth are rising. I discuss the recent proposals made to address these issues, and I argue that the main objective should be to create a world financial registry.

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Metadata

Authors
Zucman, G.
Venue
Journal of Economic Perspectives
Publisher
American Economic Association
Published
2014-11-01
Volume
28
Issue
4
Pages
121-148
ISSN
0895-3309 (ISSN-L)
DOI
10.1257/jep.28.4.121
OpenAlex
W2109306263
Cited by
601
References
17
FWCI
153.78
Type
journal article
Language
en
Open access
bronze

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CoChat. (2026). Citation check: Taxing across Borders: Tracking Personal Wealth and Corporate Profits. https://app.cochat.ai/papers/10.1257/jep.28.4.121
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Zucman, G. (2014). Taxing across Borders: Tracking Personal Wealth and Corporate Profits. Journal of Economic Perspectives. https://doi.org/10.1257/jep.28.4.121

Data sources

Bibliographic data: Semantic Scholar, OpenAlex, Crossref.

Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).

Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.