Zucman, Gabriel

Gabriel Zucman (French pronunciation: [ɡabʁijɛl zykman]; born 30 October 1986) is a French economist known for his expertise on tax havens. He has been a chaired professor at the Paris School of Economics since 2023, Summer Research Professor of Economics at the University of California, Berkeley's Goldman School of Public Policy, and the director of the EU Tax Observatory in Paris. Zucman has argued for a global wealth tax on centimillionaires and richer high-net-worth individuals. 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, based on profit-shifting measures, in 2018. In 2018, Zucman was the recipient of the Prize for the Best Young Economist in France, awarded by the Cercle des économistes and Le Monde in recognition of his research on tax evasion and avoidance and their economic consequences. He was awarded the John Bates Clark Medal in 2023, a prize for economists under the age of 40.