Tax Evasion and Tax Havens since the Nineteenth Century Sébastien Guex

Tax Evasion and Tax Havens since the Nineteenth Century Sébastien Guex – Ebook Instant Download/Delivery ISBN(s): 9783031181184,3031181182,9783031181191, 3031181190

Product details:

• ISBN 10: 3031181190
• ISBN 13: 9783031181191
• Author:  Sébastien Guex 

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.

Table contents:

1. Introduction. “Low-Tax Predators” Rather Than “Tax Havens”: New Perspectives on the History of the International Tax Evasion and Avoidance Market
Part I. Emergence and Expansion of Tax Havens
2. The Emergence and Expansion of Tax Havens, 1850–2000: Insights from a New Dataset
3. Emergence and Expansion of the Swiss Tax Haven: The Tax Privileges for Rich Foreigners in the Canton of Vaud, 1840–1959
4. Emergence of, and Threats to, the Belgian Tax Haven During La Belle Epoque, 1890–1914
5. The Oil Multinational Shell’s History of Using Tax Evasion Methods, Including Tax Havens and Political Pressure, 1914–1974
6. Swedish Emigration to Switzerland in the 1960s–1980s Period: Tax Exile and Settlement Choices
7. The Rise of Tax Havens and Conduit Countries from the Early 2000s
8. Luxury Free Ports as Purpose-Built Conduits for Tax Evasion, 1990–2020
Part II. Tax Evasion: Extent, Causes, and Conflicts
9. Income Tax Evasion and Avoidance in Germany, 1850–1920
10. Volume, Social Distribution, and the Instrumentalisation of Tax Evasion in Switzerland: The Case of Zurich, 1860–1945
11. War Profits and Tax Evasion: Italian Fiscal Policies in the First World War and After the War, 1915–1924
12. Tax Compliance in a Crisis: Evidence from the Great Depression, 1929–1936
Part III. Fighting Tax Evasion and Tax Havens?
13. Criminalising Tax Evasion in France, Early Nineteenth Century–2008
14. “These Patriots Who Misuse the Law”: The Background to the United Kingdom’s Anti-Tax Haven Legislation of 1936
15. Tax Evasion as Seen by French Tax Administrations from the 1920s to the 1970s: Pragmatism in Action
16. Detecting Ordinary Tax Evaders: The Example of the 1945 National Solidarity Tax in France
17. Tax Education After WWII: How Spain, the USA, and West Germany Tried to Make Their Citizens Pay Honestly

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