Gabriel Zucman’s research while affiliated with University of California System and other places

... Tähän on kaksi olennaista syytä. Ensiksi voitonsiirto hyödyttää kaikkein varakkaimpia, jotka omistavat yhteisöveroa maksavat ja sitä välttävät yritykset niin Suomessa kuin muualla (Heino 2024;Saez ja Zucman 2023). Näiden yritysten omistajat ja heitä edustavat etujärjestöt ja veronkonsultit ovat käyttäneet vaikutus valtaansa jarruttaakseen niin kansallisia kuin kansainvälisiä uudistuksia ongelmiin puuttumiseksi (Finér 2022). ...

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Kullattu digitaalinen aikakausi ja kansainvälisen verokilpailun käänne

... For some countries, population aging has also contributed to rising inequality [29]. We need to invent modern tax systems adapted to the reality of the 21st century: the growing importance of capital and the rise of inequality [30]. The research gap in the literature review is a lack of research analysis and discussion on economic policies on the ever-expanding polarization of wealth. ...

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Research review for effects of investment on polarization of wealth

... The sustainability of contemporary society is in danger of collapsing under the weight of a dual and interrelated crisis. While the social crisis dimension manifests itself in levels of inequality last seen in the 19th century (Piketty et al. 2023), the most discussed aspects of the ecological crisis are the climate (IPCC 2022) and biodiversity (IPBES 2022) emergencies. 'Sufficiency' has deservedly become a key term within sustainability science. ...

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Structural barriers to sufficiency: the contribution of research on elites

... Les différences d'élasticité estimée entre les pays sont expliquées en partie par les différents dispositifs de déclaration du patrimoine. Comme le montre l'étude deGarbinti et al. (2023), si les ménages peuvent utiliser le manque d'information de l'État sur leur patrimoine à leur avantage (en ne déclarant pas certains avoirs), ils le font. ...

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Numero 184 - mai 2024: Que rapporterait une taxe sur le patrimoine en Belgique ?

... Johannesen 2022) and quantitative simulations (e.g. Baraké et al. 2022). ...

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TREASURE ISLANDS, REAL JOBS? WORKERS AND ANTI-AVOIDANCE POLICIES IN A TAX PARADISE

... Multinational enterprises (MNEs) can exploit loopholes in tax rules to shift profits to low-tax countries to avoid paying taxes. International profit shifting has caused considerable losses of tax revenue for both OECD and developing countries (see Crivelli, de Mooij and Keen, 2016;Davies et al., 2018;Bilicka, 2019;Wier and Zucman, 2022;Tørsløv et al., 2023). To relieve the pressure on the outdated international corporate tax system, over 135 jurisdictions in 2021 agreed on a 15% global minimum tax (GMT), which is a key part of Pillar Two of the two-pillar solution proposed by the OECD/G20 Inclusive Framework on base erosion and profit shifting (BEPS). ...

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The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition

... C'est aussi le signe de l'existence des inégalités de revenu qui, malheureusement, persistent dans de nombreux pays, surtout ceux en développement, au cours des dernières décennies (Dout & Kebalo, 2021). En 2021, les 10% les plus riches de la planète détiennent plus de 52% du revenu mondial, tandis que la moitié la plus pauvre n'en gagne que 8% (Chancel et al., 2022). Les inégalités de revenu génèrent des coûts énormes au point que si son aggravation ne fait pas l'objet d'un suivi rigoureux et qu'on ne lui trouve pas des remèdes efficaces, elle pourrait et selon leur niveau de revenu. ...

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Intégration – commerciale, budgétaire, financière – régionale et inégalités de revenu dans la Communauté Economique des Etats de l'Afrique de l'Ouest (CEDEAO)

... Recently, Saez and Zucman (2021) have proposed to introduce a new tax on corporations' stock shares for all companies with headquarter in G20 countries. This proposal stems from the idea that in the globalized world some companies may establish market power and raise enormous profits and wealth. ...

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Inclusive Growth in the Era of Automation and AI: How Can Taxation Help?

... Income for countries such as Switzerland, Liechtenstein, Malta and Andorra -which are considered tax havens -were not adjusted using Eq. (4) because GDP flows largely exceed income flows for these countries 18 . In Switzerland and Liechtenstein, income was adjusted using country-level disposable income estimates published by NSIs. ...

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Harmonized disposable income dataset for Europe at subnational level

... Although the problem of tax avoidance by multinationals using tax havens has been the subject of much research and consideration (Zucman, 2013;Cobham and Janský, 2020;Dharmapala, 2014;Dyreng et al., 2017;Gumpert et al., 2016;Bilicka et al., 2022;Elemes et al., 2021;Bustos et al., 2022;Goerdt and Eggert, 2022;Alstadsaeter et al., 2023), the effects of withholding taxation and anti-tax avoidance clause have rarely been touched by the literature so far (Cowx and Kerr, 2023;Arena and Roper, 2010;Białek-Jaworska and Klapkiv, 2021;Peeters and Vanneste, 2020;Blum, 2018). Thus, we aim to contribute to the existing knowledge in this area by using unique administrative data on the entire population of passive income payers to nonresidents in 2012-2019. ...

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Profit Shifting To Tax Havens: Withholding Tax Impact On Passive Flows From Poland