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Gabriel Zucman
University of California, Berkeley
Gabriel Zucman is an Assistant Professor of economics at the University of California Berkeley. His research focuses on global wealth, inequalities, and tax havens.
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The missing profits of nations
Between 1985 and 2018, the global average statutory corporate tax rate fell by more than half. This article uses new macroeconomic data to argue that profit-shifting is a key driver of this decline. Close to 40% of multinational profits were artificially shifted to tax havens in 2015, and this massive tax avoidance – and the failure to curb it – are in effect leading more and more countries to give up on taxing multinational companies.
10 October 2018
Macroeconomics
Macroeconomics
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