The end of bank secrecy: implications for redistribution and optimal taxation
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 raises tax progressivity for given parameters of the tax system because high-income taxpayers own most of the offshore wealt...
Main Author: | Johannesen, N |
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Format: | Journal article |
Language: | English |
Published: |
Oxford University Press
2023
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