逾300名頂尖經濟學家聯署：沒有合理經濟理由支持稅務天堂存在

全球超過300名頂尖經濟學家聯署提出，並無任何合理經濟理由 支持稅務天堂繼續存在，要求各國採取行動阻止避稅行為。

「巴拿馬文件」令多名政要權貴、跨國企業的離岸公司資料曝光，也凸顯了瞞稅、避稅之盛行。倫敦即將舉行國際會議，討論以離岸公司洗錢及逃稅等問題。40個國家的代表、世界銀行和國際貨幣基金組織均會出席。

聯署行動統籌機構樂施會表示，雖然這些經濟學家對於稅收水平看法分歧，但他們一致認為，容許以空殼公司隱藏資產，又或者以會計方法把利潤歸入沒有實際業務的離岸公司，根本就是扭曲了全球經濟的實質表現。他們要求各國制定新政策，令企業必須在其營運地方上報應稅項目，並確保所有公司、信託都如實披露其實益擁有人。

聯署信指出，稅務天堂對全球經濟並無裨益，沒有任何經濟價值，稅務天堂的存在令某些權貴或跨國企業受惠，卻往往犧牲了其他人的利益，令不平等的問題愈發嚴重。全球各地都有避稅行為，但貧窮國家受的打擊最大，預計每年損失達1,700億美元的收入。

聯署信又指，全球三分之一的避稅天堂均屬於英國主權，英國應該帶頭打擊避稅。

有份聯署的包括了多名頂尖經濟學家，包括《21世紀資本論》作者Thomas Piketty、2015年諾貝爾經濟學獎得主Angus Deaton、聯合國秘書長潘基文、國際貨幣基金組織前首席經濟師Olivier Blanchard等。

以下是聯署信全文：

Dear world leaders,

We urge you to use this month’s anti-corruption summit in London to make significant moves towards ending the era of tax havens.

The existence of tax havens does not add to overall global wealth or well-being; they serve no useful economic purpose. Whilst these jurisdictions undoubtedly benefit some rich individuals and multinational corporations, this benefit is at the expense of others, and they therefore serve to increase inequality.

As the Panama Papers and other recent exposés have revealed, the secrecy provided by tax havens fuels corruption and undermines countries’ ability to collect their fair share of taxes. While all countries are hit by tax dodging, poor countries are proportionately the biggest losers, missing out on at least $170bn of taxes annually as a result.

As economists, we have very different views on the desirable levels of taxation, be they direct or indirect, personal or corporate. But we are agreed that territories allowing assets to be hidden in shell companies or which encourage profits to be booked by companies that do no business there, are distorting the working of the global economy. By hiding illicit activities and allowing rich individuals and multinational corporations to operate by different rules, they also threaten the rule of law that is a vital ingredient for economic success.

To lift the veil of secrecy surrounding tax havens we need new global agreements on issues such as public country by country reporting, including for tax havens. Governments must also put their own houses in order by ensuring that all the territories, for which they are responsible, make publicly available information about the real “beneficial" owners of company and trusts. The UK, as host for this summit and as a country that has sovereignty over around a third of the world’s tax havens, is uniquely placed to take a lead.

Taking on the tax havens will not be easy; there are powerful vested interests that benefit from the status quo. But it was Adam Smith who said that the rich “should contribute to the public expense, not only in proportion to their revenue, but something more than in that proportion." There is no economic justification for allowing the continuation of tax havens which turn that statement on its head.

• 300 economists tell world leaders tax havens ‘serve no useful economic purpose’ (Oxfam)
• Economists Say No Justification for Tax Havens in Oxfam Letter (Bloomberg)
• There’s no economic justification for tax havens, say top economists (World Economic Forum)