The agenda of the United Nations sustainable development goals (SDGs) for 2030 has shifted attention from poverty to equality. Unlike poverty, which has declined, inequality has not significantly changed in the past twenty years. Hence, in the absence of a strong fiscal context in which profits are redistributed from governments to their local societies, tax havens are likely to cement inequality in place. In this paper, we study the effects of foreign direct investment (FDI) on income inequality in terms of different indicators using a panel data analysis in 46 countries with a low tax burden over the period 2000–2021. Our results confirm that FDI contributes to mitigating income inequality and improving welfare in the countries studied. This process is likely to be more effective in the presence of a supportive tax framework.

中文翻译：

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避税天堂国家的外国直接投资和收入不平等：税收压力的相关性

联合国2030年可持续发展目标（SDG）议程已将关注点从贫困转向平等。与贫困有所减少不同，不平等在过去二十年中没有显着变化。因此，在缺乏强有力的财政环境（将利润从政府重新分配给当地社会）的情况下，避税天堂可能会加剧现有的不平等。在本文中，我们利用2000年至2021年期间46个低税负国家的面板数据分析，从不同指标研究了外国直接投资（FDI）对收入不平等的影响。我们的研究结果证实，外国直接投资有助于减轻所研究国家的收入不平等和改善福利。在有支持性税收框架的情况下，这一过程可能会更加有效。