Social scientists define tax havens as jurisdictions with low or no taxes on corporate profits
and personal income, high levels of financial secrecy, and capital flows out of proportion …

This paper argues that the ability to enforce taxes on offshore income may shape the
redistributional properties of the tax system through two channels. First, it mechanically …

The downward trend in capital taxes since the 1980s has recently reversed for personal
capital income. At the same time, it continued for corporate profits. Why have these tax rates …

The global financial crisis and leaked documents such as the Panama Papers highlighted
the important role of financial secrecy in the global economy. Although international …

What drives taxes on the rich? In this article, we claim that the existing empirical literature on
taxing the rich suffers from two key shortcomings: 1) It pays too little attention to the major …

Four years after the Panama Papers scandal, tax avoidance remains an urgent moral-
political problem. Moving beyond both the academic and policy mainstream, I advocate the …

There is no rule without revenue. Since rule is ultimately based on coercion, any ruler needs
to pay agents, who enforce the rules, and their matériel. Otherwise, disobedience and …

This article makes four claims: First, tax systems at the national, regional and global level are
regulatory systems. They can and should be studied as that. Second, taxation is an …

National governments usually assert the right to tax the worldwide income of individuals who
reside on their territory for at least 183 days a year. To this effect, they legally oblige …

This article aims to map the political economy of top personal income tax rate setting. A
much-discussed driving factor of top rate setting is the corporate tax rate: governments may …