1. Warum ist das so kompliziert?
1.1. in der Definition der Sache: dazu gibt es keine gesicherten Informationen --> die Berechnung muß indirekt sein.
2. Methoden
2.1. Henry James
2.1.1. Mr Henry used data from the Bank of International Settlements, International Monetary Fund, World Bank, and national governments. http://www.bbc.com/news/business-18944097 04102014
2.1.2. Method: Triangulation
2.1.2.1. "sources and uses model for country-by-country unrecorded capital flows
2.1.2.2. "accumulatted offshore wealth" model
2.1.2.3. "offshore investor portfolio" model
2.1.2.4. direct estimates of offshore assets at the world's top 50 global private banks.
2.1.2.5. weitere Fakten: Daten zum "transfer mispricing", "matress money", review of already existing estimations
2.1.2.6. Die Methode von Henry 2012 genauer untersuchen und darstellen.
2.1.2.7. Danach mit der Kritik von Zucman vergleichen. Kritik stichhaltig?
2.2. Gabriel Zucman
2.2.1. "Why do international balance sheets each year show more liabilities than assets, as if the world is in debt to itself? Over the last couple of decades, the few international economists who have addressed this question have offered a simple explanation: tax evasion. Money that, say, leaves the United States for an offshore tax shelter is recorded as a liability here, but it is listed nowhere as an asset — its mission, after all, is disappearance. But until now the economists lacked hard numbers to confirm their suspicions. By analyzing data released in recent years by central banks in Switzerland and Luxembourg on foreigners’ bank holdings, then extrapolating to other tax havens, Mr. Zucman has put creditable numbers on tax evasion, showing that it’s rampant — and a major driver of wealth inequality. " http://federaltaxcrimes.blogspot.de/2014/06/the-cost-of-tax-havens-analysis-of.html 04.10.2014