Tax Evasion and Tax Havens since the Nineteenth Century
| Tác giả của công ty: | |
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| Tác giả khác: | , |
| Tóm tắt: | XXVI, 387 p. 28 illus., 23 illus. in color. text |
| Ngôn ngữ: | Tiếng Anh |
| Được phát hành: |
Cham :
Springer International Publishing : Imprint: Palgrave Macmillan,
2023.
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| Phiên bản: | 1st ed. 2023. |
| Những chủ đề: | |
| Truy cập trực tuyến: | https://doi.org/10.1007/978-3-031-18119-1 |
| Định dạng: | Điện tử Sách |
Mục lục:
- Chapter 1. Introduction. “Tax predators” rather than “ tax havens”: new perspectives on the history of the international tax evasion and avoidance market (Sébastien 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 (Sébastien 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 (Béatrice Touchelay)
- Chapter 16. Detecting Ordinary Tax Evaders: the Example of the 1945 National Solidarity Tax in France (Isabelle Rabault-Mazières)
- Chapter 17. Tax Education After WWII: How Spain, the USA and West Germany Tried to Make Their Citizens Pay Honestly (Korinna Schönhärl, Nasrin Düll, Nadya Melina Ramírez Lugo).