Zurich, Hong Kong, les Bahamas, les îles Cai͏̈mans, le Luxembourg... Ces noms évocateurs dissimulent une sinistre réalité : la fraude fiscale d'une minorité d'ultra-riches au détriment de l'immense majorité. Grâce à une méthode inédite, l'auteur a pu évaluer l'ampleur du...

We are well aware of the rise of the 1% as the rapid growth of economic inequality has put the majority of the world's wealth in the pockets of fewer and fewer. One much-discussed solution to this imbalance is to significantly increase the rate at which we tax the wealthy. But with an enormous...

Der französische Ökonom (Jahrgang 1986, Lehrer an der London School of Economics) greift die "legalen" Methoden multinationaler Konzerne zur Steueroptimierung, -verkürzung und -vermeidung auf und stellt damit die Steueroasen für Europäer an den Pranger. Mit aktuellen Daten und Statistiken...

This study provides new insights about the functioning of Renminbi (RMB) FOREX market by testing the market efficiency in the onshore and offshore RMB FOREX markets. In the onshore and offshore FOREX markets, the RMB forward contracts are designed in similar ways. However, the underlying...