The offshore world according to FATCA: new evidence on the foreign wealth of US households
This paper uses account-level information, reported to the US Internal Revenue Service by foreign financial institutions under the Foreign Account Tax Compliance Act (FATCA), to produce new evidence on the foreign financial wealth of US households. We find that US taxpayers hold around $4 trillion i...
Principais autores: | , , , , , |
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Formato: | Journal article |
Idioma: | English |
Publicado em: |
University of Chicago Press
2024
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