La D Fense Du Paradis Fiscal Suisse Avant La Seconde Guerre Mondiale Une
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La D Fense Du Paradis Fiscal Suisse Avant La Seconde Guerre Mondiale Une
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Author : Christophe Farquet
language : fr
Publisher:
Release Date : 2017-01-24
La D Fense Du Paradis Fiscal Suisse Avant La Seconde Guerre Mondiale Une written by Christophe Farquet and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-01-24 with categories.
La D Fense Du Paradis Fiscal Suisse Avant La Seconde Guerre Mondiale Une Histoire Internationale
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Author : Christophe Farquet
language : fr
Publisher: Alphil-Presses universitaires suisses
Release Date : 2016-11-01
La D Fense Du Paradis Fiscal Suisse Avant La Seconde Guerre Mondiale Une Histoire Internationale written by Christophe Farquet and has been published by Alphil-Presses universitaires suisses this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-11-01 with History categories.
Il y a un siècle, le secret bancaire suisse était remis en cause pour la première fois sur la scène internationale. Ce livre étudie comment les dirigeants helvétiques sont parvenus à faire face aux pressions internationales, qui apparaissent après le premier conflit mondial, pour empêcher le placement en Suisse des capitaux étrangers en fuite. Fruit d’une recherche très vaste sur des sources inédites, issues de nombreux fonds d’archives suisses et européennes, l’ouvrage renouvelle les connaissances sur l’histoire de la place financière helvétique et des relations économiques internationales au cours de la première moitié du XXe siècle. L’analyse démontre que les autorités fédérales, de concert avec le patronat bancaire et industriel, ont élaboré un ensemble de stratégies visant non seulement à écarter les attaques à l’encontre du secret bancaire et des avantages fiscaux, mais encore à renforcer l’attractivité du centre offshore suisse, notamment par le biais de la signature des premières conventions de double imposition. Si cette politique ne trouve pas d’équivalent à l’étranger, elle a cependant constamment reçu d’importants appuis auprès des élites européennes. En se penchant sur les premiers épisodes de l’histoire de la protection du secret bancaire, la défense du paradis fiscal suisse avant la Seconde Guerre mondiale réintègre ainsi les événements actuels dans une perspective de plus longue durée.
La D Fense Du Paradis Fiscal Suisse Avant La Seconde Guerre Mondiale
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Author : Christophe Farquet
language : fr
Publisher:
Release Date : 2014
La D Fense Du Paradis Fiscal Suisse Avant La Seconde Guerre Mondiale written by Christophe Farquet and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with categories.
Thèse. Lettres. 2014
Histoire Du Paradis Fiscal Suisse
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Author : Christophe Farquet
language : fr
Publisher: Presses de Sciences Po
Release Date : 2018-01-25
Histoire Du Paradis Fiscal Suisse written by Christophe Farquet and has been published by Presses de Sciences Po this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-01-25 with Business & Economics categories.
Les paradis fiscaux aussi ont une histoire. Christophe Farquet a dépouillé des archives multiples et inédites pour comprendre depuis quand et comment la Suisse est devenue l’un des principaux centres offshore du monde. Après la première guerre mondiale, alors que les autres États européens mettaient en place une fiscalité contraignante sur l’activité économique pour financer leur reconstruction, la Suisse, restée neutre durant le conflit, a maintenu le secret bancaire et offert un régime accommodant aux capitaux étrangers. Tout au long du xxe siècle, au fil des négociations internationales, les dirigeants suisses ont d’autant mieux défendu cette position que l’attractivité fiscale du pays avait une incidence majeure sur l’économie et la politique de ses voisins européens et qu’il devenait un maillon indispensable de la globalisation financière. En replaçant l’expansion du paradis fiscal suisse dans l’histoire de la fiscalité, des places financières et des relations extérieures, l’ouvrage bouscule maintes interprétations de l’histoire économique et permet une lecture nouvelle des événements survenus depuis l’éclatement de la crise financière en 2007.
Tax Evasion And Tax Havens Since The Nineteenth Century
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Author : Sébastien Guex
language : en
Publisher: Springer Nature
Release Date : 2023-04-18
Tax Evasion And Tax Havens Since The Nineteenth Century written by Sébastien Guex and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-04-18 with History categories.
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.
Histories Of Tax Evasion Avoidance And Resistance
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Author : Korinna Schönhärl
language : en
Publisher: Taylor & Francis
Release Date : 2022-12-05
Histories Of Tax Evasion Avoidance And Resistance written by Korinna Schönhärl and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-12-05 with Business & Economics categories.
Tax evasion, tax avoidance and tax resistance are widespread phenomena in political, economic, social and fiscal history from antiquity through medieval, early modern and modern times. Histories of Tax Evasion, Avoidance and Resistance shows how different groups and individuals around the globe have succeeded or failed in not paying their due taxes, whether in kind or in cash, on their properties or on their crops. It analyses how, throughout history, wealthy and poor taxpayers have tried to avoid or reduce their tax burden by negotiating with tax authorities, through practices of legal or illegal tax evasion, by filing lawsuits, seeking armed resistance or by migration, and how state authorities have dealt with such acts of claim making, defiance, open resistance or elusion. It fills an important research gap in tax history, addressing questions of tax morale and fairness, and how social and political inequality was negotiated through taxation. It gives rich insights into the development of citizen-state relationships throughout the course of history. The book comprises case studies from Ancient Athens, Roman Egypt, Medieval Europe, Early Modern Mexico, the Ottoman Empire, Nigeria under British colonial rule, the United Kingdom of the early 20th century, Greece during the Second World War, as well as West Germany, Switzerland, Sweden and the United States in the 20th century, including transnational entanglements in the world of late-modern offshore finance and taxation. The authors are experts in fiscal, economic, financial, legal, social and/or cultural history. The book is intended for students, researchers and scholars of economic and financial history, social and world history and political economy. The Open Access version of this book, available at www.taylorfrancis.com, has been made available under a Creative Commons Attribution-Share Alike 4.0 license.
Warfare And Welfare
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Author : Herbert Obinger
language : en
Publisher: Oxford University Press
Release Date : 2018-06-21
Warfare And Welfare written by Herbert Obinger and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-06-21 with Political Science categories.
While the first half of the 20th century was characterized by total war, the second half witnessed, at least in the Western world, a massive expansion of the modern welfare state. A growing share of the population was covered by ever more generous systems of social protection that dramatically reduced poverty and economic inequality in the post-war decades. With it also came a growth in social spending, taxation and regulation that changed the nature of the modern state and the functioning of market economies. Whether and in which ways warfare and the rise of the welfare state are related, is subject of this volume. Distinguishing between three different phases (war preparation, wartime mobilization, and the post-war period), the volume provides the first systematic comparative analysis of the impact of war on welfare state development in the western world. The chapters written by leading scholars in this field examine both short-term responses to and long-term effects of war in fourteen belligerent, occupied, and neutral countries in the age of mass warfare stretching over the period from ca. 1860 to 1960. The volume shows that both world wars are essential for understanding several aspects of welfare state development in the western world.
Switzerland And Sub Saharan Africa In The Cold War 1967 1979
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Author : Sabina Widmer
language : en
Publisher: BRILL
Release Date : 2021-10-25
Switzerland And Sub Saharan Africa In The Cold War 1967 1979 written by Sabina Widmer and has been published by BRILL this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-10-25 with History categories.
In Switzerland and Sub-Saharan Africa in the Cold War, 1967-1979, Sabina Widmer analyses Swiss foreign policy in Angola, Mozambique, Ethiopia, and Somalia in the late 1960s and 1970s, at the crossroads of the global East-West confrontation and decolonisation. Focusing on the independence wars in Angola and Mozambique, the Angolan War and the Ogaden War as well as regime changes that brought Soviet-allied governments to power, this book sheds new light on Switzerland’s role in the Third World during the Cold War. Based on extensive multi-archival research, it exposes the limits of neutrality in North-South relations, reveals the growing marge de manoeuvre of small states during Détente, and highlights the role of non-state actors in the making of foreign policy.
The Political Economy Of Public Finance
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Author : Marc Buggeln
language : en
Publisher: Cambridge University Press
Release Date : 2017-02-23
The Political Economy Of Public Finance written by Marc Buggeln and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-02-23 with Business & Economics categories.
A study of major trends in public finance and fiscal justice in developed capitalist countries since the 1970s.
Social Justice In Twentieth Century Europe
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Author : Martin Conway
language : en
Publisher: Cambridge University Press
Release Date : 2024-02-29
Social Justice In Twentieth Century Europe written by Martin Conway and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-02-29 with History categories.
Provides the first historical analysis of the evolution of social justice in Europe during the twentieth century.