001463511 000__ 07307cam\a2200637\i\4500
001463511 001__ 1463511
001463511 003__ OCoLC
001463511 005__ 20230601003324.0
001463511 006__ m\\\\\o\\d\\\\\\\\
001463511 007__ cr\cn\nnnunnun
001463511 008__ 230427s2023\\\\sz\a\\\\o\\\\\001\0\eng\d
001463511 019__ $$a1376757617
001463511 020__ $$a9783031181191$$q(electronic bk.)
001463511 020__ $$a3031181190$$q(electronic bk.)
001463511 020__ $$z3031181182
001463511 020__ $$z9783031181184
001463511 0247_ $$a10.1007/978-3-031-18119-1$$2doi
001463511 035__ $$aSP(OCoLC)1377558434
001463511 040__ $$aGW5XE$$beng$$erda$$epn$$cGW5XE$$dYDX
001463511 049__ $$aISEA
001463511 050_4 $$aHV6341
001463511 08204 $$a364.1/33809$$223/eng/20230427
001463511 24500 $$aTax evasion and tax havens since the nineteenth century /$$cSébastien Guex, Hadrien Buclin, editors.
001463511 264_1 $$aCham :$$bPalgrave Macmillan,$$c[2023]
001463511 264_4 $$c©2023
001463511 300__ $$a1 online resource (xxvi, 387 pages) :$$billustrations (some color)
001463511 336__ $$atext$$btxt$$2rdacontent
001463511 337__ $$acomputer$$bc$$2rdamedia
001463511 338__ $$aonline resource$$bcr$$2rdacarrier
001463511 500__ $$aIncludes index.
001463511 5050_ $$aChapter 1. Introduction. Tax predators rather than tax havens: new perspectives on the history of the international tax evasion and avoidance market (Sbastien Guex) -- Part I. Emergence and Expansion of Tax Havens -- Chapter 2. The Emergence and Expansion of Tax Havens, 1850-2000: Insights From a New Dataset (Sbastien Laffite).-Chapter 3. Emergence and Expansion of the Swiss Tax Haven: The Tax Privileges for Rich Foreigners in the Canton of Vaud, 1840-1959 (Vivien Ballenegger) -- Chapter 4. Emergence of, and Threats to, the Belgian Tax Haven during La Belle Epoque, 1890-1914 (Simon Watteyne) -- Chapter 5. The Oil Multinational Shell. A History of Tax Dodging via Tax Havens, Political Pressure and Other Ways, 1914-1974 (Tijn van Beurden) -- Chapter 6. Swedish Emigration to Switzerland in the 1960s-1980s Period: Tax Exile and Settlement Choices (Thibaud Giddey and Mikael Wendschlag) -- Chapter 7. The Rise of Tax Havens and Conduit Countries From the Early 2000s (Arjan Lejour) -- Chapter 8. Luxury Freeports as Purpose-Built Conduits for Tax Evasion, 1990-2020 ( Chloe Fyfe) -- Part II. Tax Evasion: Extent, Causes, and Conflicts -- Chapter 9. Income Tax Evasion and Avoidance in Germany, 1850-1920 (Marc Buggeln) -- Chapter 10. Volume, Social Distribution, and the Instrumentalisation of Tax Evasion in Switzerland: the Case of Zurich, 1860-1945 (Sylvain Praz) -- Chapter 11. War Profits and Tax Evasion. Italian Fiscal Policies in the First World War and After the War, 1915-1924 (Fabio Ecca) -- Chapter 12. Tax Compliance in a Crisis: Evidence from the Great Depression, 1929-1936 (Sacha Dray) -- Part III. Fighting Tax Evasion and Tax Havens -- Chapter 13. Criminalizing Tax Evasion in France, Early 19th century-2008 (Katia Weidenfeld) -- Chapter 14. These Patriots who Misuse the Law: The Background to the United Kingdoms Anti-Tax Haven Legislation of 1936 (James Hollis) -- Chapter 15. Tax Evasion as Seen by French Tax Administrations from the 1920s to the 1970s: Pragmatism in Action (Batrice Touchelay) -- Chapter 16. Detecting Ordinary Tax Evaders: the Example of the 1945 National Solidarity Tax in France (Isabelle Rabault-Mazires) -- Chapter 17. Tax Education After WWII: How Spain, the USA and West Germany Tried to Make Their Citizens Pay Honestly (Korinna Schnhrl, Nasrin Dll, Nadya Melina Ramrez Lugo).
001463511 506__ $$aAccess limited to authorized users.
001463511 520__ $$aThis 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.
001463511 588__ $$aDescription based on print version record.
001463511 650_0 $$aTax evasion$$xHistory.
001463511 650_0 $$aTax havens$$xHistory.
001463511 650_0 $$aTax collection$$xHistory.
001463511 655_7 $$aHistory.$$2fast$$0(OCoLC)fst01411628
001463511 655_0 $$aElectronic books.
001463511 7001_ $$aGuex, Sébastien,$$eeditor.
001463511 7001_ $$aBuclin, Hadrien,$$eeditor.
001463511 77608 $$iPrint version:$$tTAX EVASION AND TAX HAVENS SINCE THE NINETEENTH CENTURY.$$d[Place of publication not identified] : PALGRAVE MACMILLAN, 2023$$z3031181182$$w(OCoLC)1342982270
001463511 852__ $$bebk
001463511 85640 $$3Springer Nature$$uhttps://univsouthin.idm.oclc.org/login?url=https://link.springer.com/10.1007/978-3-031-18119-1$$zOnline Access$$91397441.1
001463511 909CO $$ooai:library.usi.edu:1463511$$pGLOBAL_SET
001463511 980__ $$aBIB
001463511 980__ $$aEBOOK
001463511 982__ $$aEbook
001463511 983__ $$aOnline
001463511 994__ $$a92$$bISE