Gabriel Zucman

UC Berkeley
Department of Economics
530 Evans Hall #3880
Berkeley, CA 94720
zucman@berkeley.edu

CV & RESEARCH OVERVIEW

TEACHING

• Econ 133: Global Inequality and Growth, Spring 2021
• Econ 230B: Graduate Public Economics, Spring 2021
• Econ 231: Public Economics Seminar, Spring 2021
• Public Policy 290: Introduction to Tax Policy, Spring 2021

BOOKS

• The Triumph of Injustice: How the Rich Dodge Taxes and How to Make Them Pay (with Emmanuel Saez), WW Norton, October 2019. [Tax policy simulator]. [Slides]. [Data & Appendix].

• The Hidden Wealth of Nations, University of Chicago Press, 2015. Second edition updated and extended, 2017, Le Seuil.

PAPERS

• NEW: Tax Evasion at the Top of the Income Distribution: Theory and Evidence (with John Guyton, Patrick Langetieg, Daniel Reck and Max Risch), working paper, February 2021.

• NEW: Capital Gains Withholding (with Emmanuel Saez and Danny Yagan), working paper, January 2021.

• NEW: Labor and Capital in American Businesses (with Emmanuel Saez), preliminary slides, November 2020.

• NEW: Trends in US Income and Wealth Inequality: Revising After the Revisionists (with Emmanuel Saez), NBER working paper #27921, October 2020. [Data]. [Updated DINA files]

• NEW: The Rise of Income and Wealth Inequality in America: Evidence from Distributional Macroeconomic Accounts (with Emmanuel Saez),  Journal of Economic Perspectives, 2020, 34(4): 3-26.  [Data]

• REVISED: Externalities in International Tax Enforcement: Theory and Evidence (with Thomas Tørsløv and Ludvig Wier), NBER working paper #26899, revised December 2020, revise & resubmit, American Economic Journal: Economic Policy. [Data].

• REVISED: The Missing Profits of Nations (with Thomas Tørsløv and Ludvig Wier), NBER working paper #24701, April 2020, revise & resubmit, Review of Economic Studies. See MissingProfits.world [Appendix & data webpage].

• Progressive Wealth Taxation (with Emmanuel Saez), Brookings Papers on Economic Activity, Fall 2019, pp. 437-511. [Data]

• Wealth Taxation and Wealth Accumulation: Theory and Evidence from Denmark (with Katrine Jakobsen, Kristian Jakobsen, and Henrik Kleven), Quarterly Journal of Economics, 2020, 135(1): 329-388. [Replication files].

• The Exorbitant Tax Privilege (with Thomas Wright), NBER working paper #24983, September 2018. [Appendix & data webpage].

• Tax Evasion and Tax Avoidance (with Annette Alstadsæter and Niels Johannesen), working paper, revised December 2019, revise & resubmit, Journal of Public Economics.

• Global Wealth Inequality, Annual Review of Economics, 2019, vol. 11: 109-138. [Data].

• Tax Evasion and Inequality (with Annette Alstadsæter and Niels Johannesen), American Economic Review, 2019, 109(6): 2073-2103. [Appendix & data webpage].

• Capital Accumulation, Private Property and Rising Inequality in China, 1978-2015 (with Thomas Piketty and Li Yang), American Economic Review, 2019, 109(7): 2469-2496. [Appendix & data webpage].

• Who Owns the Wealth in Tax Havens? Macro Evidence and Implications for Global Inequality (with Annette Alstadsæter and Niels Johannesen), Journal of Public Economics, 2018, 162: 89-100. [Appendix & data webpage].

• Distributional National Accounts: Methods and Estimates for the United States (with Thomas Piketty and Emmanuel Saez), Quarterly Journal of Economics, 2018, 133(2): 553-609 [Appendix & data webpage].

• Wealth Inequality in the United States since 1913: Evidence from Capitalized Income Tax Data (with Emmanuel Saez), Quarterly Journal of Economics, 2016, 131(2): 519-578 [Appendix & data webpage].

• Taxing Across Borders: Tracking Personal Wealth and Corporate Profits, Journal of Economic Perspectives, 2014, 28(4): 121-148. [Appendix]. [Data].

• Capital is Back: Wealth-Income Ratios in Rich Countries, 1700-2010 (with Thomas Piketty), Quarterly Journal of Economics, 2014, 129(3): 1255-1310. [Appendix & data webpage].

• The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown (with Niels Johannesen), American Economic Journal: Economic Policy, 2014, 6(1): 65-91. [Appendix]. [Data].
  

• The Missing Wealth of Nations, Are Europe and the U.S. net Debtors or net Creditors?, Quarterly Journal of Economics, 2013, 128(3): 1321-1364. [Appendix]. [Data].

OTHER PUBLICATIONS

• Ending Corporate Tax Avoidance and Tax Competition: A Plan to Collect the Tax Deficit of Multinationals (with Kimberly Clausing and Emmanuel Saez), July 2020, revised January 2021.

• Improving Tax Information Infrastructure (with Emmanuel Saez and Danny Yagan), October 2020.

• Economics After Neoliberalism: Introducing the EfIP Project (with Suresh Naidu and Dani Rodrik), American Economic Association P&P, 2020, vol. 110, p. 366-371.

• How Would a Progressive Wealth Tax Work? Evidence from the Economics Literature (with Emmanuel Saez), February 2019. See  scoring of Sen. Warren’s wealth tax proposal and of Sen. Sanders’s wealth tax proposal.

• Simplified Distributional National Accounts (with Thomas Piketty and Emmanuel Saez), American Economic Association P&P, 2019, vol. 109, p. 289-295.

• Challenges of Monitoring Tax Compliance by Multinational Firms: Evidence from Chile (with Sebastian Bustos, Dina Pomeranz, José Vila-Belda), American Economic Association P&P, 2019, vol. 109, p. 500-505.

• The World Inequality Report 2018 (with Facundo Alvaredo, Lucas Chancel, Thomas Piketty, and Emmanuel Saez), Harvard University Press, 2018. See World Inequality Database (WID.world).

• The Elephant Curve of Global Inequality and Growth (with Facundo Alvaredo, Lucas Chancel, Thomas Piketty and Emmanuel Saez), American Economic Association P&P, 2018, 108: 103-108. [Data].

• From Communism to Capitalism: Private vs. Public Property and Inequality in China and Russia (with Filip Novokmet, Thomas Piketty and Li Yang), American Economic Association P&P, 2018, 108: 109-113.[Data].

• From Soviets to Oligarchs: Inequality and Property in Russia, 1905-2016 (with Filip Novokmet and Thomas Piketty), Journal of Economic Inequality, 2018, vol. 16, n°2, p. 189-223 (special issue in honor of Tony Atkinson). [Appendix & data webpage].

• Global Inequality Dynamics: New Findings from WID.world (with Facundo Alvaredo, Lucas Chancel, Thomas Piketty and Emmanuel Saez), American Economic Review P&P, 2017, 107(5): 404-409. [Longer NBER WP version]. [Data].

• Distributional National Accounts (DINA) Guidelines: Concepts and Methods used in WID.world (with Facundo Alvaredo, Tony Atkinson, Lucas Chancel, Thomas Piketty, and Emmanuel Saez), WID.world Working Paper 2016/1, December 2016. Revised version, September 2020.

• Wealth and Inheritance in the Long Run (with Thomas Piketty), Handbook of Income Distribution, vol. 2, 2015. [Data].

• Rethinking Capital and Wealth Taxation (with Thomas Piketty and Emmanuel Saez), working paper, 2013.

• Three Essays on the World Distribution of Wealth, PhD dissertation, Paris School of Economics and EHESS, 2013.

• Les Hauts Patrimoines Fuient-Ils l’ISF ? Une Estimation sur la Période 1995-2006, Paris School of Economics master thesis, 2008.

CONTRIBUTIONS TO POLICY DEBATES

• Press articles on tax policy and inequality.