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...

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Detalhes bibliográficos
Principais autores: Johannesen, N, Reck, D, Risch, M, Slemrod, J, Guyton, J, Langetieg, P
Formato: Journal article
Idioma:English
Publicado em: University of Chicago Press 2024