Publication: Paraísos fiscales, riqueza offshore y evasión fiscal. Una estimación para España (1980-2013)
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2016
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Instituto Complutense de Estudios Internacionales (ICEI)
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Abstract
La problemática de los paraísos fiscales es un fenómeno cada vez más relevante en el funcionamiento de la economía mundial y está estrechamente relacionado con las crisis financieras y el aumento de la desigualdad. No obstante, existe escasa literatura que cuantifique el problema. El propósito de este trabajo es el de elaborar una propuesta metodológica que sirva de base para la ampliación del estudio de este tema, tan poco estudiado y del que aún se desconoce demasiado, pese a su importancia y presencia en la actualidad. Para ello se recopila la terminología empleada en la literatura relacionada con los paraísos fiscales y la riqueza offshore así como la metodología empleada en algunas estimaciones que cuantifican el problema. A partir de dicha recopilación se propone una estimación para España en el periodo 1980-2013, de la riqueza radicada en paraísos fiscales (offshore) y su repercusión sobre los ingresos fiscales del país, empleada por Zucman para el caso de Francia. Los resultados arrojan un incremento de la riqueza offshore durante todo el periodo y una pérdida de ingresos tributarios acumulados para el país de 116.000 millones de euros.
The problematic of tax havens is an increasingly relevant phenomenon in the functioning of the world economy and is closely related to the financial crisis and rising inequality. However, there is little literature to quantify the problem. The purpose of this work is to develop a methodology as a basis for extending the study of this subject, so little studied and still too unknown, despite its importance and presence nowadays. For this, the terminology used in the literature on tax havens and offshore wealth as well as the methodology used in some estimates that quantify the problem is collected. From this collection an estimate for Spain is proposed for the 1980-2013 period, wealth based in tax havens (offshore) and its impact on tax revenues, applied by Zucman to the case of France. The results show an increase in offshore wealth throughout the period and a loss of tax revenue accumulated for the country of 116.000 million euros.
The problematic of tax havens is an increasingly relevant phenomenon in the functioning of the world economy and is closely related to the financial crisis and rising inequality. However, there is little literature to quantify the problem. The purpose of this work is to develop a methodology as a basis for extending the study of this subject, so little studied and still too unknown, despite its importance and presence nowadays. For this, the terminology used in the literature on tax havens and offshore wealth as well as the methodology used in some estimates that quantify the problem is collected. From this collection an estimate for Spain is proposed for the 1980-2013 period, wealth based in tax havens (offshore) and its impact on tax revenues, applied by Zucman to the case of France. The results show an increase in offshore wealth throughout the period and a loss of tax revenue accumulated for the country of 116.000 million euros.
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El artículo se complementa con un apéndice metodológico y otro electrónico disponibles en:
https://drive.google.com/open?id=0B5F1oFIq0vVNTGRYVWF1VEgyNnc.
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