Offshore bank accounts, tax havens: Research roundup

The April 2016 release of a vast trove of files on the offshore financial dealings of politicians, businesses and public figures has raised questions over the widespread use of offshore banking to avoid taxes and evade financial oversight. The cache of 11.5 million records known as “The Panama Papers”—which the Guardian has called “the biggest data

The politics of tax enforcement

A 2015 study published in the Journal of Public Policy looks at the effect of the current President’s political party on the level of resources available to the IRS and their allocation within the federal agency.