Taxation
Gabriel Zucman: “I’m a Bit Skeptical That Freezing the Assets of a Few Dozen Oligarchs Can Be Highly Effective”
60 percent of the wealth of Russia’s richest 0.01 percent are held offshore. UC Berkeley economist Gabriel Zucman explains why blanket sanctions, of the kind...
This Proposal Could Inadvertently Improve Corporate Accounting
A provision within the Biden administration’s Build Back Better bill that assesses a minimum tax on certain companies based on their income reported to...
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...
Three Ways Tax Policies Increase the Black-White Racial Wealth Gap
Dorothy Brown, the author of The Whiteness of Wealth, explains how tax breaks for marriage, college, and gifts and inheritance contribute to the black-white...
OpenLux: Despite Reform Efforts, Luxembourg Remains an “Offshore Hub in the Heart of Europe”
Dozens of foreign citizens linked to corruption, embezzlement of public funds, organized crime, and tax crime have opened companies in Luxembourg, seemingly without raising...
How the European Commission Lost Its Tax Battle Against Ireland and Apple
Last month’s decision by Europe’s General Court to reject the European Commission’s attempt to recover €13 billion in back taxes from Apple was the...
The Most Persistent of All Zombie Ideas: That Taxing the Wealthy Is Destructive to the Economy
Economics can’t tell you what values to have. It can, however, shed light on what to expect from policy that reflects any particular set...
A New Capitalisn't Episode: The Controversial Tax Policies Of Emmanuel Saez
In a new episode of their podcast Capitalisn't, Luigi Zingales and Kate Waldock interview UC Berkeley professor Emmanuel Saez on tax policy, the wealth...
Emmanuel Saez: Saying Inequality Has Not Increased in the US "the Equivalent of Being a Climate Change Denier”
In an interview with ProMarket ahead of his upcoming Stigler Center visit this week, UC Berkeley economist Emmanuel Saez discussed the impact of the...
The Surprising Twist in GOP Economic Thinking: Tax Cuts Might Be Bad for Business
Senator Mitt Romney wrote Donald Trump a letter to stop his plan to reduce capital gain taxes. This is an important signal that a...
