Tax Evasion and Tax Havens since the Nineteenth Century (Hardcover, 1st ed. 2023)

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.

General

Imprint:	Palgrave Macmillan
Country of origin:	Switzerland
Release date:	May 2023
First published:	2023
Editors:	Sébastien Guex • Hadrien Buclin
Dimensions:	210 x 148mm (L x W)
Format:	Hardcover
Pages:	387
Edition:	1st ed. 2023
ISBN-13:	978-3-03-118118-4
Categories:	Books > Humanities > History > General Books > Social sciences > Politics & government > Political science & theory Books > Law > Jurisprudence & general issues > Legal history Books > Business & Economics > Finance & accounting > Finance > General Books > History > General Books > Money & Finance > General
LSN:	3-03-118118-2
Barcode:	9783031181184

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