Tax Evasion
Financial Transparency Reduces the Accumulation of Offshore Fortunes
In new research, Annette Alstadsæter, Niels Johannesen, Ségal Le Guern Herry & Gabriel Zucman find that Norwegian households that become wealthy today are much less likely to adopt offshore tax evasion strategies under modern high-transparency standards.Â
Tax Audits Deter Tax Avoidance But Not Without Costs to Firm Performance and Local Economies
In new research, Ga-Young Choi and Alex Kim show that tax audits work to deter firm tax avoidance, but with unintended costs for investment and employment for the firm and the broader economy.
How Insufficient Enforcement Led to Prevalent Tax Evasion and Contributed to American Inequality
The prevalence of tax evasion among the top 1 percent of the income distribution is much worse than previously thought, a study by IRS...
