Download data & methodology

This database is an extention and update of the global profit shifting estimates originally derived in Tørsløv, Wier, and Zucman (2023). It presents, for the period 2015-2020 country level estimates of the total amount of profits shifted and tax revenue foregone away from losing countries, as well as estimates for the amount of profits shifted toward and tax revenue gained by tax haven countries.

Citation: Tørsløv, T., Wier, L., Zucman, G. (2023). The Missing Profits of Nations. Review of Economic Studies, vol. 90, issue 3, pages 1499-1534.

This database is an extention and update of the offshore financial wealth estimates originally derived in Zucman (2013) and in Alstadsæter, Johannesen and Zucman (2018). It presents, for the period 2001-2022 country level estimates of the total amount held abroad, as well as estimates for the amount hosted by countries classified as tax havens.

Citation: Alstadsæter, A., Johannesen, N., Zucman, G. (2018). Who owns the wealth in tax havens? Macro evidence and implications for global inequality. Journal of Public Economics, vol. 162, pages 89-100.

The novel database on offshore real estate is the first to collect and present comprehensive estimates of offshore real estate in several important global cities. It supplements efforts using novel micro data on real estate ownership with data from a long list of different sources, including local statistical agencies, consultancy firms and researchers.

Citation: Alstadsæter, A., Collin, M., Mishra, K., Økland, A., Planterose, B., & Zucman, G. (2022). Towards a Global Real Estate Atlas: Offshore Real Estate in Selected Areas and Cities.

The database on effective tax rates presents long-run estimates of effective factor taxation at the county level, between 1965 and 2020. It updates the work of Bachas, Fisher-Post, Jensen, and Zucman (2022), which stops in 2018. It is based on data from disaggregated tax revenue and national income components for over 150 countries. The tax revenue data draws from four sources: the OECD online Government Revenue Statistics; the ICTD/UNU-WIDER Government Revenue Dataset; the IMF Government Finance Statistics Historical Database; and, individual country archives. The factor share data combines the SNA2008 online data with the SNA1968 archival material.

Citation: Bachas, P., Fisher-Post, M. H., Jensen, A., & Zucman, G. (2022). Globalization and factor income taxation (No. w29819). National Bureau of Economic Research.