The Offshore World According to FATCA: New Evidence on the Foreign Wealth of U.S. Households

We thank Patricia Banta, Timothy Burke, Kathleen Doty, Aidia Greenlee, Michael Hayden, Anne Herlache, Barry Johnson, Camille Landais, Wouter Leenders, Barry Levine, Juliana Londoño-Vélez, Jim Omartian, Neviana Petkova, Ted Setzer, Steve Shay, Matt Smith, Bryan Stiernagle, Bill Strang, Johannes Spinnewijn, Owen Zidar, and numerous seminar and conference participants for helpful discussion, support, and comments on early versions of this work. Reck gratefully acknowledges financial support from the Economic and Social Research Council and the Laura and John Arnold Foundation. Jeanne Bomare, Baptiste Roux, and Francesco Armellei provided excellent research assistance. All findings, opinions, and errors are those of the authors alone and do not necessarily represent the opinions of the Internal Revenue Service or Treasury Department. The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research.