Gabriel Zucman, born on October thirtieth, nineteen eighty-six, is a prominent French economist renowned for his in-depth analysis of tax havens. Since 2023, he has held a chaired professorship at the Paris School of Economics, while also serving as the Summer Research Professor of Economics at the University of California, Berkeley's Goldman School of Public Policy. Additionally, he directs the EU Tax Observatory in Paris, where he continues to influence the discourse on global taxation.
Zucman's advocacy for a global wealth tax targeting centimillionaires and ultra-high-net-worth individuals underscores his commitment to addressing economic inequality. His seminal work, 'The Hidden Wealth of Nations: The Scourge of Tax Havens,' published in two thousand fifteen, has established him as a leading voice in the study of tax evasion and avoidance.
His research has revealed that the primary corporate tax havens are compliant with OECD standards, and he has noted the rarity of tax disputes between high-tax jurisdictions and these havens. Zucman's papers are among the most cited in the field, particularly for their insights into base erosion and profit shifting (BEPS) techniques utilized by multinationals. Notably, in two thousand eighteen, he identified Ireland as the world's largest corporate tax haven based on profit-shifting metrics.
In recognition of his impactful research, Zucman received the Prize for the Best Young Economist in France in two thousand eighteen, awarded by the Cercle des économistes and Le Monde. His accolades continued with the John Bates Clark Medal in two thousand twenty-three, a prestigious honor for economists under the age of forty, further solidifying his status as a leading figure in economic thought.