Gabriel Zucman

CV and BIO

Paris School of Economics
48 boulevard Jourdan
75014 Paris
France

UC Berkeley
Department of Economics
530 Evans Hall #3880
Berkeley, CA 94720
U.S.A.

TEACHING

• ENS L3: Globalization, Inequality and Redistribution, Fall 2024
• PSE Masters: Public Economics, Fall 2024
• Berkeley: Stone Summer School on Inequality, Summer 2025

BOOKS

• The Triumph of Injustice (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.

MAIN ARTICLES

• NEW: Taxing Capital in a Globalized World: The Effects of Automatic Information Exchange (with Hjalte Boas, Niels Johannesen, Claus Kreiner, and Lauge Larsen), NBER working paper #32714, revised October 2024.

• NEW: Income Inequality in the United States: A Comment (with Thomas Piketty and Emmanuel Saez), September 2024. [Data].

• NEW: Distributional Tax Analysis in Theory and Practice: Harberger Meets Diamond-Mirrlees (with Emmanuel Saez), NBER working paper #31912, November 2023. [Slides].

• NEW: Tax Design, Information, and Elasticities: Evidence from the French Wealth Tax (with Bertrand Garbinti, Jonathan Goupille-Lebret, Mathilde Muñoz, and Stefanie Stantcheva), NBER working paper #31333, April 2024, revise & resubmit Review of Economic Studies. [Slides]. 

• NEW: Capital Taxation, Development, and Globalization: Evidence from a Macro-Historical Database (with Pierre Bachas, Matthew Fisher-Post, and Anders Jensen), May 2024 (previously circulated as “Globalization and Factor Income Taxation”, NBER working paper #29819).

• Real-Time Inequality (with Thomas Blanchet and Emmanuel Saez), NBER working paper #30229, revised November 2023. See realtimeinequality.org and code repository. [Slides].

• Global Profit Shifting, 1975-2019 (with Ludvig Wier), UNU-WIDER working paper 2022/121 and NBER working paper #30673, November 2022, revise & resubmit Review of Economics and Statistics. [Data].

• Who Owns Offshore Real Estate? Evidence from Dubai (with Annette Alstadsæter, Bluebery Planterose, and Andreas Økland), EU Tax Observatory working paper #1, May 2022. [Data webpage].

• Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies? (with Javier Garcia-Bernardo and Petr Jansky), NBER working paper #30086, May 2022. [Slides].

• Tax Evasion at the Top of the Income Distribution: Theory and Evidence (with John Guyton, Patrick Langetieg, Daniel Reck and Max Risch), NBER working paper #28542, revised November 2023.

• The Race Between Tax Enforcement and Tax Planning: Evidence from a Natural Experiment in Chile (with Sebastián Bustos, Dina Pomeranz, Juan Carlos Suárez Serrato, and José Vila-Belda), NBER working paper #30114, revised May 2023, revise & resubmit American Economic Journal: Economic Policy. [Slides].

• Externalities in International Tax Enforcement: Theory and Evidence (with Thomas Tørsløv and Ludvig Wier), American Economic Journal: Economic Policy, 2023, 15(2): 497-525. [Appendix]. [Data]. [Slides].

• The Missing Profits of Nations (with Thomas Tørsløv and Ludvig Wier), Review of Economic Studies, 2023, 90(3): 1499-1534. See MissingProfits.world. [Appendix & data webpage]. [Slides].

• 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]

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

• 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]. [Slides].

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

• Tax Evasion and Tax Avoidance (with Annette Alstadsæter, Niels Johannesen, and Ségal Le Guern Herry), Journal of Public Economics, 2022, 206: 104587.

• 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]. [Slides].

• 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]. [Slides].

• 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].

• 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]. [Slides].

• 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]. [Slides].

• 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]. [Slides].

• 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]. [Slides].
  

• 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]. [Slides].

REPORTS

• NEW: A Blueprint for a Coordinated Minimum Effective Taxation Standard for Ultra-High-Net-Worth Individuals, report commissioned by the Brazilian G20 Presidency, June 2024. [Slides].

• Global Tax Evasion Report 2024 (with Annette Alstadsæter, Sarah Godar, and Panayiotis Nicolaides), EU Tax Observatory report, October 2023

• The World Inequality Report 2022 (with Lucas Chancel, Thomas Piketty, and Emmanuel Saez), Harvard University Press, 2022. See World Inequality Database (WID.world).

• Collecting the Tax Deficit of Multinational Companies: Simulations for the European Union (with Mona Barake, Paul-Emmanuel Chouc, and Therese Neef), EU Tax Observatory Report, June 2021

• 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).

OTHER PUBLICATIONS

• Globalisation, Taxation and Inequality, Fiscal Studies, 2023, vol. 44, n°3, p. 229-235.

• Rethinking Capital and Wealth Taxation (with Thomas Piketty and Emmanuel Saez), Oxford Review of Economic Policy, 2023, vol. 39, p. 575-591, special issue on Taxing the Rich (More).

• A Modern Excess Profit Tax (with Manon François, Carlos Oliveira, and Bluebery Planterose), EU Tax Observatory working paper, November 2022.

• Top Wealth in America: A Reexamination (with Emmanuel Saez), NBER working paper #30396, August 2022.

• Wealth Taxation: Lessons from History and Recent Developments (with Emmanuel Saez), American Economic Association: P&P, 2022, vol. 112, p. 58-62.

• Top Incomes and Tax Policy (with Emmanuel Saez), Oxford Open Economics, Volume 3, Issue Supplement 1 (Dimensions of Inequality: The IFS Deaton Review), 2024, Pages i1130-i1132.

• A Wealth Tax on Corporations’ Stock (with Emmanuel Saez), Economic Policy, vol. 37, n° 110, April 2022, p. 213-227.

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

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

• Twenty Years and Counting: Thoughts about Measuring the Upper Tail (with Thomas Piketty and Emmanuel Saez), Journal of Economic Inequality (special issue on the upper tail), 2022, vol. 20, p. 255-264.

• Revenue Effects of the Global Minimum Tax Under Pillar Two (with Mona Barake, Paul-Emmanuel Chouc, and Therese Neef), Intertax, 2022, vol. 50, n° 10, p. 689-710.

• How to Get $1 Trillion from 1,000 Billionaires: Tax Their Gains Now (with Emmanuel Saez), April 2021

• Increasing the Minimum Wage through Tax Policy (with Emmanuel Saez), March 2021

• 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.

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

• Towards a System of Distributional National Accounts: Methods and Global Inequality Estimates from WID.world (with Facundo Alvaredo, Lucas Chancel, Thomas Piketty, and Emmanuel Saez), Economics and Statistics, 2020, n° 517-218, p. 41-59

• 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 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].

• 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].

• 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.