@article{1463511,
      recid = {1463511},
      author = {Guex, Sébastien, and Buclin, Hadrien,},
      title = {Tax evasion and tax havens since the nineteenth century /},
      pages = {1 online resource (xxvi, 387 pages) :},
      note = {Includes index.},
      abstract = {This book is a brilliant collection of case studies  depicting an in-depth overview of the origins of tax  evasion and tax havens in select countries in Europe during  the nineteenth and twentieth centuries. It does an  excellent job in enhancing our understanding of the history  of tax havens and its link to capitalist globalisation.  Aretha Campbell, author of Money Laundering, Terrorist  Financing, and Tax Evasion (Palgrave, 2021) This book is  the very best in-depth historical study we have of tax  evasion and tax havens, and the related development of  modern states, over the period since globalisation gathered  momentum in the late nineteenth century. W. Elliot  Brownlee, Department of History, University of California,  Santa Barbara This collective book offers a panorama of the  history of tax evasion, tax avoidance and tax havens from  the nineteenth century to the present day, based on the  latest research in contemporary history. It aims to show  that this phenomenon is at the heart of global capitalism,  partly as a response of the ruling classes to the rise of  progressive taxation, but for other reasons too: notably  the development of a powerful tax evasion and avoidance  industry in different countries. The book argues that tax  competition between states has stimulated the development  of tax havens. It discusses the notion of the tax haven and  proposes a more rigorous concept - that of the tax  predator. Finally, the book sheds light on the  socio-political conflicts that have developed around tax  evasion and the way in which states have fought against or  tolerated the phenomenon. Sbastien Guex is Full Professor  of History at the University of Lausanne, Switzerland. His  research interests lie in social, economic and political  history, and he has studied public finance, taxes, and tax  havens - in particular the Swiss tax haven. He is a member  of the federal commission in charge of the publication of  the Diplomatic Documents of Switzerland series. Finally, he  is one of the founders, in 2002, of one of the most  influential NGOs on tax policy at the international level,  the Tax Justice Network (TJN). Hadrien Buclin is a  part-time Lecturer at the University of Fribourg,  Switzerland. He was also, in 2017-2019, a visiting research  fellow at Paris 1 University. His research focuses on the  social and political history of Switzerland in the  twentieth century. He is the author of Les intellectuels de  gauche: critique et consensus dans la Suisse daprs-guerre  (1945-1968) (2019), as well as several scientific papers.},
      url = {http://library.usi.edu/record/1463511},
      doi = {https://doi.org/10.1007/978-3-031-18119-1},
}