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On Brooke Harrington’s Capital without Borders: Wealth Managers and the One Percent, Cambridge MA, Harvard University Press, 2016
Socio-Economic Review ( IF 3.2 ) Pub Date : 2019-03-15 , DOI: 10.1093/ser/mwy050
Godechot Olivier 1 , Patrick Emmenegger 2 , Patrick Inglis 3
Affiliation  

Brooke Harrington’s Capital without Borders: Wealth Managers and the One Percent is a timely book for many reasons. First, wealth is back (Piketty, 2014)—as a research topic, as a social phenomenon and as a source of public concern. Secondly, a substantial share of world’s wealth (8%) is hidden in offshore tax havens (Zucman, 2013) and therefore avoids nation-state tax systems. Thirdly, numerous leaks—Luxembourg tax files in 2014, HSBC files in 2015, Panama Papers in 2016, Paradise Papers in 2017—revealed to the world the industrial dimension of tax avoidance. While the extent of this system is now well documented, we do not know how it functions. In a recent interview, Gabriel Zucman urges for more research in this area: ‘To fully understand this phenomenon, instead of focusing on fraudsters, we need to study those who help them, this industry of advisors, lawyers,

中文翻译:

布鲁克·哈灵顿的《首都无国界:财富管理者与百分之一》,剑桥大学,哈佛大学出版社,2016年

布鲁克·哈灵顿的《无国界的首都:财富管理者和百分之一》是一本及时的书,有很多原因。首先,财富又回来了(Piketty,2014)—作为研究主题,社会现象和公众关注的根源。其次,世界财富的很大一部分(8%)被隐藏在离岸避税天堂中(Zucman,2013年),因此避免了民族国家的税收制度。第三,大量的泄密事件向世界展示了避税的产业层面,其中包括2014年的卢森堡税务文件,2015年的汇丰银行文件,2016年的巴拿马文件,2017年的天堂文件。虽然现在已经很好地记录了该系统的范围,但是我们不知道它如何运行。加布里埃尔·祖克曼(Gabriel Zucman)在最近的一次采访中,敦促在这一领域进行更多研究:“要充分理解这一现象,我们需要研究帮助他们的人,而不是关注欺诈者,
更新日期:2019-03-15
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