What lies beneath: Evidence from leaked account data on how elites use offshore banking

Cover What lies beneath 1 Introduction 2 Background and data 2.1 The Isle of Man 2.2 Leaked customer data from an offshore bank 2.3 The ethics of using leaked data 2.4 How representative and accurate is the data? 2.5 The leaked data at a glance 3 Who uses offshore accounts? 3.1 Country-by-country evidence 3.2 Evidence from the United Kingdom 4 The use of offshore accounts by political elites 4.1 Where do political elites come from, how much wealth are they associated with and do they behave any differently? 4.2 How are clients connected to political elites different? 5 How well do international statistics measure offshore wealth? 6 Discussion and Conclusion Back cover