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Gabriel Zucman
Gabriel Zucman (born 30 October 1986) is a French economist who is currently an associate professor of public policy and economics at the University of California, Berkeley‘s Goldman School of Public Policy. The author of '' The Hidden Wealth of Nations: The Scourge of Tax Havens'' (2015), Zucman is known for his research on tax havens and corporate tax havens. Zucman's research has found that the leading corporate tax havens are all OECD–compliant, and that tax disputes between high–tax locations and havens are very rare. His papers are some of the most cited papers on research into tax havens. Zucman is also known for his work on the quantification of the financial scale of base erosion and profit shifting (BEPS) tax avoidance techniques employed by multinationals in corporate tax havens, through which he identified Ireland as the world's largest corporate tax haven in 2018. In 2018, Zucman was the recipient of the Prize for the Best Young Economist in France, awarde ...
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Paris School Of Economics
The Paris School of Economics (PSE; French: ''École d'économie de Paris'') is a French research institute in the field of economics. It offers MPhil, MSc, and PhD level programmes in various fields of theoretical and applied economics, including macroeconomics, econometrics, political economy and international economics. PSE is a brainchild of the École des Hautes Études en Sciences Sociales (EHESS, where the students are enrolled primarily), the École Normale Supérieure, the École des Ponts and University of Paris 1 Pantheon-Sorbonne, and it is physically located on the ENS campus of ''Jourdan'' in the 14th ''arrondissement'' of Paris. It was founded in 2006 as a coalition of universities and '' grandes écoles'' to unify high-level research in economics across French academia, and was first presided by economist Thomas Piketty. Since its foundation it has gained a certain amount of academic weight, and according to a ranking released by project RePEc in May 2020 ...
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Tax Haven
A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity) by a governmental organization in order to fund government spending and various public expenditures (regional, local, or national), and tax compliance refers to policy actions and individual behaviour aimed at ensuring that taxpayers are paying the right amount of tax at the right time and securing the correct tax allowances and tax reliefs. The first known taxation took place in Ancient Egypt around 3000–2800 BC. A failure to pay in a timely manner ( non-compliance), along with evasion of or resistance to taxation, is punishable by law. Taxes consist of direct or indirect taxes and may be paid in money or as its labor equivalent. Most countries have a tax system in place, in order to pay for public, common societal, or agreed national needs and for the functions of government. Some levy a flat percentage rate of taxation on personal annual income, but mo ...
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2002 French Presidential Election
Presidential elections were held in France on 21 April 2002, with a runoff election between the top two candidates, incumbent Jacques Chirac of the Rally for the Republic and Jean-Marie Le Pen of the National Front, on 5 May. This presidential contest attracted a greater than usual amount of international attention because of far-right candidate Le Pen's unexpected appearance in the runoff election. Chirac ran for a second term, reduced to five years instead of seven previously by a 2000 referendum, emphasising a strong economy (mostly unaffected by downturns in Germany and the United States). It was widely expected that Chirac and Lionel Jospin, the outgoing cohabitation Prime Minister and nominee of the Socialist Party, would be the most popular candidates in the first round, thus going on to face each other in the runoff, with opinion polls showing a hypothetical Chirac versus Jospin second round too close to call. However, Jospin unexpectedly finished in third place behin ...
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Jean-Marie Le Pen
Jean Louis Marie Le Pen (, born 20 June 1928) is a French far-right politician who served as President of the National Front from 1972 to 2011. He also served as Honorary President of the National Front from 2011 to 2015. Le Pen graduated from the faculty of law in Paris in 1949. After his time in the military, he studied political science and law at Panthéon-Assas University. Le Pen focuses on issues related to immigration to France, the European Union, traditional culture and values, law and order, and France's high rate of unemployment. His progression in the 1980s is known as the "lepénisation of minds" due to its noticeable effect on mainstream political opinion. His controversial speeches and his integration into public life have made him a figure who polarizes opinion, considered the "Devil of the Republic" among his opponents or the "last samurai in politics" among his supporters. He has been convicted for statements downplaying the Holocaust, and fined for incit ...
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Paris
Paris () is the Capital city, capital and List of communes in France with over 20,000 inhabitants, most populous city of France, with an estimated population of 2,165,423 residents in 2019 in an area of more than 105 km² (41 sq mi), making it the List of cities proper by population density, 30th most densely populated city in the world in 2020. Since the 17th century, Paris has been one of the world's major centres of finance, diplomacy, commerce, Fashion capital, fashion, gastronomy, and science. For its leading role in the arts and sciences, as well as its very early system of street lighting, in the 19th century it became known as "the City of Light". Like London, prior to the Second World War, it was also sometimes called Caput Mundi#Paris, the capital of the world. The City of Paris is the centre of the Île-de-France Regions of France, region, or Paris Region, with an estimated population of 12,262,544 in 2019, or about 19% of the population of France, making the ...
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Le Monde
''Le Monde'' (; ) is a French daily afternoon newspaper. It is the main publication of Le Monde Group and reported an average circulation of 323,039 copies per issue in 2009, about 40,000 of which were sold abroad. It has had its own website since 19 December 1995, and is often the only French newspaper easily obtainable in non-French-speaking countries. It is considered one of the French newspapers of record, along with '' Libération'', and '' Le Figaro''. It should not be confused with the monthly publication '' Le Monde diplomatique'', of which ''Le Monde'' has 51% ownership, but which is editorially independent. A Reuters Institute poll in 2021 in France found that "''Le Monde'' is the most trusted national newspaper". ''Le Monde'' was founded by Hubert Beuve-Méry at the request of Charles de Gaulle (as Chairman of the Provisional Government of the French Republic) on 19 December 1944, shortly after the Liberation of Paris, and published continuously since its first ...
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Cercle Des économistes
Le Cercle des économistes is a French think tank founded in 1992 by Jean-Hervé Lorenzi. The association is made up of 30 economists who are also French university academics. It is a non-profit organization whose mission is to organize and promote economic discussion and debate, which is open and accessible to everyone. Its members are distinguished by diverse approaches and varied areas of special competence, ensuring the richness and inclusiveness of its discussions. Le Cercle des économistes organizes various annual events (with its own in-house team) such as Les Rencontres Economiques d'Aix-en-Provence which has turned into an international economic forum, the association releases also several annual economic publications and its members are frequently solicited by French and international media. Members Yann Algan, Patrick Artus, Agnès Bénassy-Quéré, Françoise Benhamou, Jean-Paul Betbèze, Anton Brender, André Cartapanis, Jean-Michel Charpin, Jean-Marie Chevalie ...
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Ireland
Ireland ( ; ga, Éire ; Ulster Scots dialect, Ulster-Scots: ) is an island in the Atlantic Ocean, North Atlantic Ocean, in Northwestern Europe, north-western Europe. It is separated from Great Britain to its east by the North Channel (Great Britain and Ireland), North Channel, the Irish Sea, and St George's Channel. Ireland is the List of islands of the British Isles, second-largest island of the British Isles, the List of European islands by area, third-largest in Europe, and the List of islands by area, twentieth-largest on Earth. Geopolitically, Ireland is divided between the Republic of Ireland (officially Names of the Irish state, named Ireland), which covers five-sixths of the island, and Northern Ireland, which is part of the United Kingdom. As of 2022, the Irish population analysis, population of the entire island is just over 7 million, with 5.1 million living in the Republic of Ireland and 1.9 million in Northern Ireland, ranking it the List of European islan ...
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Multinational Corporation
A multinational company (MNC), also referred to as a multinational enterprise (MNE), a transnational enterprise (TNE), a transnational corporation (TNC), an international corporation or a stateless corporation with subtle but contrasting senses, is a corporate organization that owns and controls the production of goods or services in at least one country other than its home country. Control is considered an important aspect of an MNC, to distinguish it from international portfolio investment organizations, such as some international mutual funds that invest in corporations abroad simply to diversify financial risks. Black's Law Dictionary suggests that a company or group should be considered a multinational corporation "if it derives 25% or more of its revenue from out-of-home-country operations". Most of the largest and most influential companies of the modern age are publicly traded multinational corporations, including '' Forbes Global 2000'' companies. History Colonialism ...
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Tax Avoidance
Tax avoidance is the legal usage of the tax regime in a single territory to one's own advantage to reduce the amount of tax that is payable by means that are within the law. A tax shelter is one type of tax avoidance, and tax havens are jurisdictions that facilitate reduced taxes. Tax avoidance should not be confused with tax evasion, which is illegal. Forms of tax avoidance that use legal tax laws in ways not necessarily intended by the government are often criticized in the court of public opinion and by journalists. Many corporations and businesses that take part in the practice experience a backlash from their active customers or online. Conversely, benefiting from tax laws in ways that were intended by governments is sometimes referred to as tax planning. The World Bank's World Development Report 2019 on the future of work supports increased government efforts to curb tax avoidance as part of a new social contract focused on human capital investments and expanded so ...
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Base Erosion And Profit Shifting
Base erosion and profit shifting (BEPS) refers to corporate tax planning strategies used by multinationals to "shift" profits from higher-tax jurisdictions to lower-tax jurisdictions or no-tax locations where there is little or no economic activity, thus "eroding" the "tax-base" of the higher-tax jurisdictions using deductible payments such as interest or royalties. For the government, the tax base is a company's income or profit. Tax is levied as a percentage on this income/profit. When that income / profit is transferred to another country or tax haven, the tax base is eroded and the company does not pay taxes to the country that is generating the income. As a result, tax revenues are reduced and the government is detained. The Organization for Economic Co-operation and Development (OECD) define BEPS strategies as "exploiting gaps and mismatches in tax rules". While some of the tactics are illegal, the majority are not. Corporate tax havens offer BEPS tools to "shift" p ...
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Finance
Finance is the study and discipline of money, currency and capital assets. It is related to, but not synonymous with economics, the study of production, distribution, and consumption of money, assets, goods and services (the discipline of financial economics bridges the two). Finance activities take place in financial systems at various scopes, thus the field can be roughly divided into personal, corporate, and public finance. In a financial system, assets are bought, sold, or traded as financial instruments, such as currencies, loans, bonds, shares, stocks, options, futures, etc. Assets can also be banked, invested, and insured to maximize value and minimize loss. In practice, risks are always present in any financial action and entities. A broad range of subfields within finance exist due to its wide scope. Asset, money, risk and investment management aim to maximize value and minimize volatility. Financial analysis is viability, stability, and profitabil ...
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