Tax Evasion and Inequality

Publikation: Bidrag til tidsskriftTidsskriftartikelfagfællebedømt

Standard

Tax Evasion and Inequality. / Alstadsæter, Annette; Johannesen, Niels; Zucman, Gabriel.

I: American Economic Review, Bind 109, Nr. 6, 06.2019, s. 2073-2103.

Publikation: Bidrag til tidsskriftTidsskriftartikelfagfællebedømt

Harvard

Alstadsæter, A, Johannesen, N & Zucman, G 2019, 'Tax Evasion and Inequality', American Economic Review, bind 109, nr. 6, s. 2073-2103. https://doi.org/10.1257/aer.20172043

APA

Alstadsæter, A., Johannesen, N., & Zucman, G. (2019). Tax Evasion and Inequality. American Economic Review, 109(6), 2073-2103. https://doi.org/10.1257/aer.20172043

Vancouver

Alstadsæter A, Johannesen N, Zucman G. Tax Evasion and Inequality. American Economic Review. 2019 jun.;109(6):2073-2103. https://doi.org/10.1257/aer.20172043

Author

Alstadsæter, Annette ; Johannesen, Niels ; Zucman, Gabriel. / Tax Evasion and Inequality. I: American Economic Review. 2019 ; Bind 109, Nr. 6. s. 2073-2103.

Bibtex

@article{9e98113829474030a582a91ab92e1447,
title = "Tax Evasion and Inequality",
abstract = "Drawing on a unique dataset of leaked customer lists from offshore financial institutions matched to administrative wealth records in Scandinavia, we show that offshore tax evasion is highly concentrated among the rich. The skewed distribution of offshore wealth implies high rates of tax evasion at the top: we find that the 0.01 percent richest households evade about 25 percent of their taxes. By contrast, tax evasion detected in stratified random tax audits is less than 5 percent throughout the distribution. Top wealth shares increase substantially when accounting for unreported assets, highlighting the importance of factoring in tax evasion to properly measure inequality.",
author = "Annette Alstads{\ae}ter and Niels Johannesen and Gabriel Zucman",
year = "2019",
month = jun,
doi = "10.1257/aer.20172043",
language = "English",
volume = "109",
pages = "2073--2103",
journal = "American Economic Review",
issn = "0002-8282",
publisher = "American Economic Association",
number = "6",

}

RIS

TY - JOUR

T1 - Tax Evasion and Inequality

AU - Alstadsæter, Annette

AU - Johannesen, Niels

AU - Zucman, Gabriel

PY - 2019/6

Y1 - 2019/6

N2 - Drawing on a unique dataset of leaked customer lists from offshore financial institutions matched to administrative wealth records in Scandinavia, we show that offshore tax evasion is highly concentrated among the rich. The skewed distribution of offshore wealth implies high rates of tax evasion at the top: we find that the 0.01 percent richest households evade about 25 percent of their taxes. By contrast, tax evasion detected in stratified random tax audits is less than 5 percent throughout the distribution. Top wealth shares increase substantially when accounting for unreported assets, highlighting the importance of factoring in tax evasion to properly measure inequality.

AB - Drawing on a unique dataset of leaked customer lists from offshore financial institutions matched to administrative wealth records in Scandinavia, we show that offshore tax evasion is highly concentrated among the rich. The skewed distribution of offshore wealth implies high rates of tax evasion at the top: we find that the 0.01 percent richest households evade about 25 percent of their taxes. By contrast, tax evasion detected in stratified random tax audits is less than 5 percent throughout the distribution. Top wealth shares increase substantially when accounting for unreported assets, highlighting the importance of factoring in tax evasion to properly measure inequality.

U2 - 10.1257/aer.20172043

DO - 10.1257/aer.20172043

M3 - Journal article

VL - 109

SP - 2073

EP - 2103

JO - American Economic Review

JF - American Economic Review

SN - 0002-8282

IS - 6

ER -

ID: 221650867