Ségal Le Guern Herry

Faculty ,  Aix-Marseille Université , Faculté d'économie et de gestion (FEG)

Public economics
Le Guern Herry
Status
Assistant professor
Research domain(s)
Public economics
Thesis
2024, Sciences Po Paris
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Contact
segal.le-guern-herry[at]univ-amu.fr
Address

AMU - AMSE
5-9 Boulevard Maurice Bourdet, CS 50498
​13205 Marseille Cedex 1

Website
https://segal-leguernherry.github.io/
Abstract The 2014 Automatic Exchange of Information (AEoI) represents the most comprehensive global effort to combat tax evasion by enabling cross-border information exchange on financial assets. We examine how this policy shifted offshore investment behavior. While the AEoI mandates reporting of financial assets, it excludes real estate holdings. Using administrative data on UK real estate purchases by foreign companies, we show that offshore users substituted financial assets for real estate in response to the new transparency regime. Our findings suggest that real estate assets now account for a growing share of offshore portfolios, partly due to their exclusion from the AEoI.
Keywords Hidden Wealth, Real estate, Tax Enforcement
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