经济与社会科学2020doi.org
巴拿马文件所暴露全球网络的结构研究
Structural studies of the global networks exposed in the Panama papers
进阶 · 约 30 分钟读完前置知识：网络科学基础、图论基础、离岸金融常识
导读
这篇论文把巴拿马文件披露的离岸实体、公司高管和金融/法律中介构建成网络进行结构分析，发现这些网络并不呈现典型的「小世界」特征，且连通分量（按节点数计）的规模分布在各网络中表现出一致的规律，作者据此认为离岸金融网络与常见真实网络存在根本性的结构差异。至于这种结构差异对腐败和避税意味着什么，论文本身并没有给出通俗易懂的解读。
HN 关注点：这类「网络科学」分析除了说网络不是小世界，到底能对理解逃税和腐败提供什么实质洞见，以及巴拿马文件本身的历史意义与离岸架构的合法用途。
HN 评论精选
这几条评论里：质疑 1 补充 3
质疑质疑论文的结构结论缺乏对腐败/避税的实质解释力。
论文里说：我们本以为小世界现象至少会在某些网络中浮现，但结果一个都没有出现，而且连通分量的规模分布在各网络中似乎遵循清晰一致的规律，这说明它们与小世界网络存在根本差异。可这对腐败和逃税到底说明了什么？能不能有人用大白话解释一下？
wombatmobile查看英文原文
> In recent history, the Panama Papers have comprised one of the largest and most influential leaks detailing information on offshore entities, company officers and financial (and legal) intermediaries, and has led to a global exposé of corruption and tax evasion. A systematic analysis of this information can provide valuable insights into the structure and properties of these entities and the relations between them. OK, I get that. What are the insights? In the Summary it says: > We iterate that, while we certainly did not expect small-world phenomena to emerge in all networks, the fact that it did not emerge in even a single network, and also that the distribution of connected components (as a function of size measured in terms of number of nodes) seems to follow a clear and consistent trend throughout, suggest a similar fundamental difference compared to small-world networks. Um, what does that tell us about corruption and tax evasion? Can somebody please explain in layman's terms?
补充丑闻虽已曝光，但复杂程度让公众难以理解。
我听到的所有关于巴拿马文件的说法都表明这是一桩巨大丑闻，暴露了权贵如何系统性地压榨社会。可悲的是，即使被曝光，这套运作也太复杂，大多数人根本搞不懂。他们甚至拍了电影，还是没人关注。
vikingcaffiene查看英文原文
Everything I've heard about the panama papers suggests that it's a massive scandal that exposes how the rich and powerful are systematically fucking over society. The sad truth is that even though it's been exposed, the scheme is too complex for most people to grasp. Hell they even made a movie about it and no one paid much attention.
补充巴拿马文件的历史意义在于让富人理财方式首次成为公开记录。
会计有大约 7000 年的悠久历史。这十年会在其中记上一笔：「21 世纪初，富人如何真正管理他们的钱成了公开记录。」人们可能低估了这类文件的分量有多具颠覆性。
roenxi查看英文原文
Accounting has a rich history going back approximately 7,000 years [0]. This decade will get an entry in that history as "and in the early 21th century, it became a matter of public record how rich people actually managed their money". It might be easy to underestimate how tectonic papers like this are. [0] https://en.wikipedia.org/wiki/History_of_accounting
补充离岸结构有资产保护和遗产规划等合法用途，成本并不高。
应该指出，离岸有很多非避税的理由，最重要的是资产保护和无可争议的遗产继承。依我看，如果净资产超过 25 万美元（风险更高的人门槛更低），资产大概就该放进离岸 LLC、信托或基金会，这样面对诉讼、离婚、查封等基本上无法被触及。如果你担心遗嘱会被挑战、或死后兄弟姐妹打官司，离岸遗产管理也能让这些变得不可能。设立有效的离岸资产管理只要 1000–3000 美元，维护费每年 200–1200 美元，为安心付这点钱很划算。
K0balt查看英文原文
It should be mentioned that there are lots of non tax avoidance reasons to go offshore. The biggest ones are asset protection and incontestable estate succession. IMHO, if your net worth is over about 250k (or lower if you have a high risk profile) your assets should probably be held in an offshore LLC, trust, or foundation. This makes them effectively untouchable by lawsuit, divorce proceedings, seizure, etc. If you are concerned that your will provisions will be contested or that a lawsuit between siblings is likely when you die, offshore estate management also makes those things impossible. Since in only costs 1-3 thousand US to set up effective offshore asset management, and maintaining it is 200-1200 a year, it's a small price to pay for peace of mind.
历次讨论
- 2020Hacker News 讨论帖193 分 · 95 评
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