Tax evasion and tax havens since the nineteenth century:
Saved in:
| Other Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Cham, Switzerland
palgrave macmillan
[2023]
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| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | xxvi, 387 Seiten Illustrationen, Diagramme |
| ISBN: | 9783031181184 9783031181214 |
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Record in the Search Index
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Contents 1 Introduction. “Low-Tax Predators” Rather Than “Tax Havens”: New Perspectives on the History of the International Tax Evasion and Avoidance Market 1 Sebastien Guex Part I Emergence and Expansion of Tax Havens 2 The Emergence and Expansion of Tax Havens, 1850-2000: Insights from a New Dataset 37 Sebastien Laffitte 3 Emergence and Expansion of the Swiss Tax Haven: The Tax Privileges for Rich Foreigners in the Canton of Vaud, 1840-1959 55 Vivien Ballenegger 4 Emergence of, and Threats to, the Belgian Tax Haven During La Belle Epoque, 1890-1914 73 Simon Watteyne 5 The Oil Multinational Shell’s History of Using Tax Evasion Methods, Including Tax Havens and Political Pressure, 1914-1974 93 Tijn van Beurden ix
X 6 CONTENTS Swedish Emigration to Switzerland in the 1960s֊1980s Period: Tax Exile and Settlement Choices 111 Thibaud Giddey and Mikael Wendschlag 7 The Rise of Tax Havens and Conduit Countries from the Early 2000s 139 Arjan Lej our 8 Luxury Free Ports as Purpose-Built Conduits for Tax Evasion, 1990-2020 159 Chloe Fyfe Part II Tax Evasion: Extent, Causes, and Conflicts 9 Income Tax Evasion and Avoidance in Germany, 1850-1920 179 Marc Buggeln 10 Volume, Social Distribution, and the Instrumentalisation of Tax Evasion in Switzerland: The Case of Zurich, 1860-1945 201 Sylvain Praz 11 War Profits and Tax Evasion: Italian Fiscal Policies in the First World War and After the War, 1915-1924 223 Fabio Ecca 12 Tax Compliance in a Crisis: Evidence from the Great Depression, 1929-1936 239 Sacha Dray Part III Fighting Tax Evasion and Tax Havens? 13 Criminalising Tax Evasion in France, Early Nineteenth Century-2008 265 Katia Weidenfeld 14 “These Patriots Who Misuse the Law”: The Background to the United Kingdom’s Anti-Tax Haven Legislation of 1936 James Hollis 289
CONTENTS 15 16 17 ХІ Tax Evasion as Seen by French Tax Administrations from the 1920s to the 1970s: Pragmatism in Action Béatrice Touchelay 317 Detecting Ordinary Tax Evaders: The Example of the 1945 National Solidarity Tax in France Isabelle Rabault-Mazières 337 Tax Education After WWII: How Spain, the USA, and West Germany Tried to Make Their Citizens Pay Honestly Korinna Schönhärl, Nasrin Düll, and Nadya Melina Ramirez Lugo 355 Index 377 |
| adam_txt |
Contents 1 Introduction. “Low-Tax Predators” Rather Than “Tax Havens”: New Perspectives on the History of the International Tax Evasion and Avoidance Market 1 Sebastien Guex Part I Emergence and Expansion of Tax Havens 2 The Emergence and Expansion of Tax Havens, 1850-2000: Insights from a New Dataset 37 Sebastien Laffitte 3 Emergence and Expansion of the Swiss Tax Haven: The Tax Privileges for Rich Foreigners in the Canton of Vaud, 1840-1959 55 Vivien Ballenegger 4 Emergence of, and Threats to, the Belgian Tax Haven During La Belle Epoque, 1890-1914 73 Simon Watteyne 5 The Oil Multinational Shell’s History of Using Tax Evasion Methods, Including Tax Havens and Political Pressure, 1914-1974 93 Tijn van Beurden ix
X 6 CONTENTS Swedish Emigration to Switzerland in the 1960s֊1980s Period: Tax Exile and Settlement Choices 111 Thibaud Giddey and Mikael Wendschlag 7 The Rise of Tax Havens and Conduit Countries from the Early 2000s 139 Arjan Lej our 8 Luxury Free Ports as Purpose-Built Conduits for Tax Evasion, 1990-2020 159 Chloe Fyfe Part II Tax Evasion: Extent, Causes, and Conflicts 9 Income Tax Evasion and Avoidance in Germany, 1850-1920 179 Marc Buggeln 10 Volume, Social Distribution, and the Instrumentalisation of Tax Evasion in Switzerland: The Case of Zurich, 1860-1945 201 Sylvain Praz 11 War Profits and Tax Evasion: Italian Fiscal Policies in the First World War and After the War, 1915-1924 223 Fabio Ecca 12 Tax Compliance in a Crisis: Evidence from the Great Depression, 1929-1936 239 Sacha Dray Part III Fighting Tax Evasion and Tax Havens? 13 Criminalising Tax Evasion in France, Early Nineteenth Century-2008 265 Katia Weidenfeld 14 “These Patriots Who Misuse the Law”: The Background to the United Kingdom’s Anti-Tax Haven Legislation of 1936 James Hollis 289
CONTENTS 15 16 17 ХІ Tax Evasion as Seen by French Tax Administrations from the 1920s to the 1970s: Pragmatism in Action Béatrice Touchelay 317 Detecting Ordinary Tax Evaders: The Example of the 1945 National Solidarity Tax in France Isabelle Rabault-Mazières 337 Tax Education After WWII: How Spain, the USA, and West Germany Tried to Make Their Citizens Pay Honestly Korinna Schönhärl, Nasrin Düll, and Nadya Melina Ramirez Lugo 355 Index 377 |
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| era_facet | Geschichte 1800-2020 |
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| spelling | Tax evasion and tax havens since the nineteenth century Sébastien Guex, Hadrien Buclin editors Cham, Switzerland palgrave macmillan [2023] © 2023 xxvi, 387 Seiten Illustrationen, Diagramme txt rdacontent n rdamedia nc rdacarrier Geschichte 1800-2020 gnd rswk-swf Steuervermeidung (DE-588)4121725-1 gnd rswk-swf (DE-588)4143413-4 Aufsatzsammlung gnd-content Steuervermeidung (DE-588)4121725-1 s Geschichte 1800-2020 z DE-604 Guex, Sébastien 1956- (DE-588)171665864 edt Buclin, Hadrien 1957- (DE-588)118618342X edt Erscheint auch als Online-Ausgabe 978-3-031-18119-1 (DE-604)BV048919027 Digitalisierung BSB München - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=034076268&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
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| subject_GND | (DE-588)4121725-1 (DE-588)4143413-4 |
| title | Tax evasion and tax havens since the nineteenth century |
| title_auth | Tax evasion and tax havens since the nineteenth century |
| title_exact_search | Tax evasion and tax havens since the nineteenth century |
| title_exact_search_txtP | Tax evasion and tax havens since the nineteenth century |
| title_full | Tax evasion and tax havens since the nineteenth century Sébastien Guex, Hadrien Buclin editors |
| title_fullStr | Tax evasion and tax havens since the nineteenth century Sébastien Guex, Hadrien Buclin editors |
| title_full_unstemmed | Tax evasion and tax havens since the nineteenth century Sébastien Guex, Hadrien Buclin editors |
| title_short | Tax evasion and tax havens since the nineteenth century |
| title_sort | tax evasion and tax havens since the nineteenth century |
| topic | Steuervermeidung (DE-588)4121725-1 gnd |
| topic_facet | Steuervermeidung Aufsatzsammlung |
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