This article reviews the recent literature on the dynamics of global wealth inequality. I first
reconcile available estimates of wealth inequality in the United States. Both surveys and tax …

This chapter surveys the theory of international tax competition and coordination, which,
matching the increasing policy importance of the topic, has grown substantially over the last …

“The most important book on government policy that I've read in a long time.”—David
Leonhardt, New York Times Even as they have become fabulously wealthy, the ultra-rich …

This paper discusses the progressive taxation of household wealth. We first discuss what
wealth is, how it is distributed, and how much revenue a progressive wealth tax could …

Drawing on a unique dataset of leaked customer lists from offshore financial institutions
matched to administrative wealth records in Scandinavia, we show that offshore tax evasion …

Drawing on newly published macroeconomic statistics, this paper estimates the amount of
household wealth owned by each country in offshore tax havens. The equivalent of 10% of …

We are well aware of the rise of the 1% as the rapid growth of economic inequality has put
the majority of the world's wealth in the pockets of fewer and fewer. One much-discussed …

Macro statistics on foreign direct investment (FDI) are blurred by offshore centers with
enormous inward and outward investment positions. This paper uses several new data …

Do elites capture foreign aid? This paper documents that aid disbursements to highly aid-
dependent countries coincide with sharp increases in bank deposits in offshore financial …

Multinational corporations use highly complex structures of parents and subsidiaries to
organize their operations and ownership. Offshore Financial Centers (OFCs) facilitate these …