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Tax Evasion and Tax Havens since the Nineteenth Century. 19世紀以降の租税回避とタックス・ヘイブン
・ISBN 978-3-031-18118-4 hard EUR 149.99
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| 著者・編者 | Guex, Sébastien / Buclin, Hadrien (eds.), |
|---|---|
| 出版社 | (Palgrave Macmillan, UK) |
| 出版年月 | 2023.05 |
| ページ数 | 353 pp. |
| 言語 | ENG |
| ニュース番号 | ＜700-2497 700-646＞ |
解説
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.