Tax evasion

====Scandinavia====
A paper by economists Annette Alstadsæter, Niels Johannesen and Gabriel Zucman, which used data from HSBC Switzerland ("[[Swiss Leaks|Swiss leaks]]") and [[Panama Papers|Mossack Fonseca]] ("[[Panama Papers]]"), found that "on average about 3% of personal taxes are evaded in Scandinavia, but this figure rises to about 30% in the top 0.01% of the wealth distribution... Taking tax evasion into account increases the rise in inequality seen in tax data since the 1970s markedly, highlighting the need to move beyond tax data to capture income and wealth at the top, even in countries where tax compliance is generally high. We also find that after reducing tax evasion—by using tax amnesties—tax evaders do not legally avoid taxes more. This result suggests that fighting tax evasion can be an effective way to collect more tax revenue from the ultra-wealthy."<ref>{{Cite web|url=http://gabriel-zucman.eu/files/AJZ2017.pdf |title=Tax Evasion and Inequality|last1= Alstadsæter|first1=Annette|last2= Johannesen|first2= Niels |last3 = Zucman |first3 = Gabriel|date=23 October 2018|website=gabriel-zucman.eu}}</ref>