Tax evasion

The Tax Evasion Program investigates the key strategies used by powerful economic actors to evade and avoid taxes, and explores how governments can effectively respond. Our research aims to document the scale and distribution of tax evasion, assess its impact on public finances and economic equity, and evaluate the effectiveness of policy and administrative measures designed to counteract these practices.

Special focus is placed on the roles of tax havens, facilitating intermediaries, and harmful tax competition. The program also explores how tax administrations can leverage new data sources and advanced technology to improve compliance and enforcement efforts. Multilateral cooperation among countries is another critical area of study to combat cross-border tax evasion.

Program coordinator: Pierre Bachas