Tax Evasion and Tax Havens since the Nineteenth Century

Tax Evasion and Tax Havens since the Nineteenth Century

书目详细资料
企业作者: SpringerLink (Online service)
其他作者: Guex, Sébastien (Editor), Buclin, Hadrien (Editor)
总结:XXVI, 387 p. 28 illus., 23 illus. in color.
text
语言:英语
出版: Cham : Springer International Publishing : Imprint: Palgrave Macmillan, 2023.
版:1st ed. 2023.
主题:
Europe > History.
Finance.
History.
Law > History.
Criminology > History.
World politics.
European History.
Financial History.
Legal History.
History of Criminology.
Political History.
在线阅读:https://doi.org/10.1007/978-3-031-18119-1
格式: 电子 图书
书本目录:
  • 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).

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