Social scientists find it hard to study many important questions because they don’t have good data: Tax evasion is one of those questions. For obvious reasons, tax cheats don’t have any desire to announce themselves in public. Nor is it easy to study tax evasion based on the people who get caught; they may not be representative. This means that the recent spate of leaks has been a gold mine for scholars interested in the causes and consequences of tax evasion.
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