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Billionaire Responses to the Recently Increased Appetite to Tax their Wealth
Part of the Inequalities Seminar SeriesTuesday 9 December, 12.30 - 1.30pm. In-person and online seminar. KSW.G.01.
Speaker: Professor Marlies Glasius, Professor in International Relations, Department of Politics, University of Amsterdam
The super-rich (worth $50 million or more) avoid and evade wealth-based taxation a great deal, but little is actually known about how, how much and why the people at the very top of the wealth chain avoid taxation. In this talk I will present a new dataset on the responses of the hundred richest billionaires in democracies to various forms of wealth-based taxation. We gathered data about their personal characteristics, their public statements about wealth-based taxation, and their tax minimization behaviour between 1991 and 2024. Based on open sources including business journalism, tax advocacy, offshore leaks and lawsuits, it considers their material, legal and discursive responses to wealth-based taxation. Findings to date include important changes in the extent and nature of billionaire speech about wealth-based taxation since the global financial crisis, as well as shifts away from the use of tax havens to other forms of transnational or domestic tax minimization.
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