Tax Evasion and Inequality
利用斯堪的纳维亚地区泄露的离岸金融机构客户名单与行政财富记录匹配数据，发现离岸逃税高度集中于富人，最富0.01%家庭逃税约25%，而随机审计发现的逃税低于5%；计入未报告资产后，顶层财富份额大幅上升，表明测量不平等必须考虑逃税。
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 is highly concentrated among the rich. The skewed distribution of offshore wealth implies high rates of tax evasion at the top: we find that the 0.01 percent richest households evade about 25 percent of their taxes. By contrast, tax evasion detected in stratified random tax audits is less than 5 percent throughout the distribution. Top wealth shares increase substantially when accounting for unreported assets, highlighting the importance of factoring in tax evasion to properly measure inequality.