从泄露的账户数据中可以看出精英如何使用离岸银行.docxVIP

What lies beneath: evidence from leaked account data on how elites use offshore banking Matthew Collin? Brookings Institution? May 5, 2021 Abstract This paper uses account data leaked from an Isle of Man bank to investigate the character- istics of individuals and firms that store their money in tax havens. Using internal documents that assign the ultimate ownership of companies and trusts that held deposits at the bank, I establish three things: first, most customers are from rich countries and are likely to be from the upper end of the income and wealth distributions of those co