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)