Over half of U.S. corporate offshore profits are in tax-haven countries: Share of offshore U.S. corporate profits by tax haven, 1982–2013

Ireland Netherlands Luxembourg Switzerland Bermuda and other Caribbean Singapore
1982 1.7% 4.3% 0.6% 5.8% 8.5% 1.9%
1983 1.9% 5.2% 0.6% 5.1% 1.9% 1.9%
1984 1.7% 3.9% 0.4% 5.3% 1.0% 1.7%
1985 2.5% 5.3% 0.3% 5.1% 1.2% 1.4%
1986 2.5% 7.5% 0.4% 5.4% 1.9% 1.7%
1987 2.6% 7.4% 0.2% 6.8% 1.1% 1.8%
1988 2.3% 5.7% 0.2% 5.2% 3.8% 1.6%
1989 2.4% 5.8% 0.3% 7.1% 5.1% 1.3%
1990 2.5% 7.1% 0.3% 7.6% 5.2% 1.9%
1991 3.0% 6.9% 0.4% 6.2% 6.1% 2.2%
1992 3.6% 6.1% 0.4% 5.4% 8.3% 3.0%
1993 3.0% 4.0% 0.7% 7.2% 6.5% 3.3%
1994 2.2% 8.3% 1.8% 6.5% 8.0% 3.1%
1995 2.5% 8.5% 1.5% 4.8% 6.1% 2.8%
1996 2.1% 10.3% 1.6% 4.7% 5.8% 2.9%
1997 2.2% 11.1% 1.5% 4.8% 6.8% 3.3%
1998 5.0% 11.1% 1.9% 6.8% 7.5% 2.0%
1999 3.6% 11.9% 3.1% 5.8% 8.2% 2.3%
2000 4.3% 10.0% 2.2% 3.8% 8.1% 3.0%
2001 4.7% 9.9% 4.6% 6.0% 10.7% 3.0%
2002 5.1% 9.4% 6.0% 8.7% 8.4% 3.6%
2003 5.5% 10.0% 5.7% 7.7% 8.4% 3.6%
2004 6.2% 13.2% 3.8% 6.4% 9.6% 3.8%
2005 6.3% 12.5% 4.5% 5.6% 10.1% 5.8%
2006 5.9% 11.7% 5.7% 4.7% 9.4% 5.1%
2007 6.3% 12.6% 5.7% 4.2% 11.9% 5.4%
2008 7.7% 12.3% 5.3% 5.0% 12.8% 4.4%
2009 7.3% 16.6% 6.0% 5.0% 15.0% 3.0%
2010 6.5% 15.8% 7.6% 4.5% 13.4% 3.9%
2011 7.1% 17.2% 5.3% 4.2% 13.2% 4.8%
2012 8.9% 16.3% 6.4% 4.4% 12.5% 4.9%
2013 7.7% 16.7% 8.2% 4.8% 13.2% 5.2%

Source: ATF and EPI analysis of Zucman (2014, 128, 130)

View the underlying data on epi.org.