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Estimating International Tax Evasion by Individuals

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  • ECOPA CASE

Abstract

This study provides estimates of offshore wealth held by individuals (for the world’s main economies) and corresponding estimates of international tax evasion (for the EU and EU Member States). Following the literature, the methodology relies on public statistics published by international organisations.

Suggested Citation

  • Ecopa Case, 2019. "Estimating International Tax Evasion by Individuals," Taxation Papers 76, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxpap:0076
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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/2019-taxation-papers-76.pdf
    File Function: final version, 2019
    Download Restriction: no
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    Citations

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    Cited by:

    1. Marcon, Giulio, 2021. "La ricchezza in Italia Rapporto di ricerca [Wealth in Italy. Research Report]," MPRA Paper 107809, University Library of Munich, Germany.
    2. European Commission, 2019. "Tax Policies in the European Union: 2020 Survey," Taxation Survey 2020, Directorate General Taxation and Customs Union, European Commission.
    3. Ebers, Axel & Thomsen, Stephan L., 2021. "How do warnings affect retail demand for Bitcoin? Evidence from an international survey experiment," Journal of Behavioral and Experimental Finance, Elsevier, vol. 32(C).

    More about this item

    Keywords

    EU tax evasion; international tax evasion; offshore wealth;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages

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