| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP12781 |
| DP12781 Tax Evasion and Inequality | |
| Gabriel Zucman; Niels Johannesen; Annette Alstadsæter | |
| 发表日期 | 2018-03-07 |
| 出版年 | 2018 |
| 语种 | 英语 |
| 摘要 | This paper estimates the size and distribution of tax evasion. We combine random audits, tax amnesties, and leaks from offshore financial institutions matched to wealth records in Scandinavia. Tax evasion rises sharply with wealth: 3% of personal taxes are evaded on average, versus 25%–30% in the top 0.01% of the wealth distribution. A model of the supply of evasion services can explain this gradient. Taking tax evasion into account increases inequality substantially. After using tax amnesties, evaders do not seem to increase legal tax avoidance, suggesting that fighting evasion can allow governments to collect more taxes from the wealthy. |
| 主题 | Public Economics |
| URL | https://cepr.org/publications/dp12781 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/541590 |
| 推荐引用方式 GB/T 7714 | Gabriel Zucman,Niels Johannesen,Annette Alstadsæter. DP12781 Tax Evasion and Inequality. 2018. |
| 条目包含的文件 | 条目无相关文件。 | |||||
除非特别说明，本系统中所有内容都受版权保护，并保留所有权利。
