Tax Evasion and Tax Havens since the Nineteenth Century
portes grátis
Tax Evasion and Tax Havens since the Nineteenth Century
Buclin, Hadrien; Guex, Sebastien
Springer International Publishing AG
04/2023
387
Dura
Inglês
9783031181184
15 a 20 dias
Descrição não disponível.
Chapter 1. Introduction. "Tax predators" rather than " tax havens": new perspectives on the history of the international tax evasion and avoidance market (Sebastien 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 (Sebastien 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 Kingdom's Anti-Tax Haven Legislation of 1936 (James Hollis).- Chapter 15. Tax Evasion as Seen by French Tax Administrations from the 1920s to the1970s: Pragmatism in Action (Beatrice Touchelay).- Chapter 16. Detecting Ordinary Tax Evaders: the Example of the 1945 National Solidarity Tax in France (Isabelle Rabault-Mazieres).- Chapter 17. Tax Education After WWII: How Spain, the USA and West Germany Tried to Make Their Citizens Pay Honestly (Korinna Schoenhaerl, Nasrin Duell, Nadya Melina Ramirez Lugo).
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Tax evasion;Tax avoidance;Tax havens;Nineteenth century;Twentieth century;Colonialism;Class;Fraud;Offshore tax havens;Great Depression;Financial crisis;First World War;Administrative history
Chapter 1. Introduction. "Tax predators" rather than " tax havens": new perspectives on the history of the international tax evasion and avoidance market (Sebastien 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 (Sebastien 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 Kingdom's Anti-Tax Haven Legislation of 1936 (James Hollis).- Chapter 15. Tax Evasion as Seen by French Tax Administrations from the 1920s to the1970s: Pragmatism in Action (Beatrice Touchelay).- Chapter 16. Detecting Ordinary Tax Evaders: the Example of the 1945 National Solidarity Tax in France (Isabelle Rabault-Mazieres).- Chapter 17. Tax Education After WWII: How Spain, the USA and West Germany Tried to Make Their Citizens Pay Honestly (Korinna Schoenhaerl, Nasrin Duell, Nadya Melina Ramirez Lugo).
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