| 书目名称 | Tax Evasion and Tax Havens since the Nineteenth Century | | 编辑 | Sébastien Guex,Hadrien Buclin | | 视频video | | | 概述 | Offers a panoramic history of tax evasion, tax avoidance, and tax havens from the 19th century to the present.Discusses the notion of the ‘tax haven‘ and proposes a more rigorous concept - that of the | | 图书封面 |  | | 描述 | .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.. | | 出版日期 | Book 2023 | | 关键词 | Tax evasion; Tax avoidance; Tax havens; Nineteenth century; Twentieth century; Colonialism; Class; Fraud; Of | | 版次 | 1 | | doi | https://doi.org/10.1007/978-3-031-18119-1 | | isbn_softcover | 978-3-031-18121-4 | | isbn_ebook | 978-3-031-18119-1 | | copyright | The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerl |
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发表于 2025-3-21 19:56:09
