Surely @worstall isn't right that @gabriel_zucman simply assumes all offshore income/gains is untaxed? http://www.timworstall.com/2017/11/08/were-going-to-have-to-call-this-the-zucman-leap/ …
He assumes that c.80%is unreported & untaxed (although for UK allows that 75% assets belong to non-taxable residents) https://hiyamaya.wordpress.com/2016/05/26/190bn-and-counting-measuring-offshore-tax-losses/ … @iaincampbell07
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Completely off the cuff I would assume it is much closer to the inverse for UK/FR/DE/etc residents now.
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He's sorta gotta allow that 75% following the Swiss Bank thing, doesn't he?
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