加布里埃尔·祖克曼对公共经济学的贡献——2023年度约翰·贝茨·克拉克奖得主学术贡献评介  

2023's Clark Medalist Gabriel Zucman's Contribution to Public Economics

作　　者：张延[1] 宋嘉楠 ZHANG Yan;SONG Jianan(Peking University,Beijing,China)

机构地区：[1]北京大学经济学院,100080

出　　处：《经济学动态》2023年第6期149-160,共12页Economic Perspectives

摘　　要：加布里埃尔·祖克曼是较早从定量化角度研究财富隐藏和逃税现象的经济学家,通过离岸金融机构的微观泄露数据测算出斯堪的纳维亚国家富人群体惊人的避税总量,创新性地以企业盈利性计量方式估算了全球范围内的跨国企业利润转移量,并通过构建分配式国民账户解释了美国存在的财富分配不平等问题,揭示了掩藏在富裕阶层诸多避税手段下各国庞大的税收损失,推动了公众对财富分配和税收问题的重视。本文分别对加布里埃尔·祖克曼的理论框架、实证方法和学术贡献进行介绍。这有助于辩证审视现存税收制度的得失,并有助于鞭策各国政策制定者通过国际合作和税制改革来减少财富隐藏和避税现象,构建21世纪的经济和社会公平。Gabriel Zucman is an economist who has been studying wealth hiding and tax evasion from a quantita-tive perspective for a long time.He has calculated the astonishing amount of tax avoidance by the wealthy in Scandina-vian countries through micro-leakage data from offshore financial institutions.Zucman has innovatively estimated the amount of profit shifting by multinational corporations worldwide using a measurement of corporate profitability.He has also explained the problem of wealth inequality in the United States through the construction of a distributive na-tional account.Zucman has revealed the enormous tax losses resulted from the various tax avoidance methods em-ployed by the wealthy,and has aroused public attention to issues of wealth distribution and taxation.This article in-troduces Zucman's theoretical framework,empirical methods,and academic contributions.Assessment of Zucman's academic contributions can help us critically evaluate the gains and losses from existing tax systems,and can encourage policy makers in various countries to reduce wealth hiding and tax evasion through international cooperation and tax re-form,and to build economic and social fairness in the 21st century.

关 键 词：加布里埃尔·祖克曼 避税天堂 财富不平等 利润转移 

分 类 号：F0-0[经济管理—政治经济学] F061.3