Tax Evasion and Tax Havens since the Nineteenth Century

This collective book explores the history of tax evasion, avoidance, and tax havens from the 19th century to the present, highlighting their role in global capitalism and the development of a powerful tax evasion and avoidance industry. It argues that tax competition between states has stimulated the development of tax havens and proposes a more rigorous concept of the "tax predator." It also sheds light on the socio-political conflicts surrounding tax evasion and the ways in which states have fought against or tolerated the phenomenon.

Format: Hardback
Length: 387 pages
Publication date: 19 April 2023
Publisher: Springer International Publishing AG

This comprehensive volume presents a sweeping chronicle of tax evasion, tax avoidance, and tax havens spanning from the nineteenth century to the present day, drawing upon the most recent research in contemporary history. Its primary objective is to establish that tax evasion, avoidance, and tax havens occupy a central position within the global economy, serving as both a reaction to the emergence of progressive taxation and for other compelling reasons. The book argues that the fierce competition among states for tax revenue has given rise to the proliferation of tax havens. It delves into the concept of tax havens and suggests a more refined definition, namely the term "tax predator." Furthermore, the book sheds light on the socio-political tensions that have arisen around tax evasion and the diverse strategies employed by states to combat or tolerate this phenomenon.

Introduction:
Tax evasion, tax avoidance, and tax havens have been prevalent throughout history, with their impact on economies and societies growing significantly in recent decades. This collective book aims to provide a comprehensive examination of these phenomena, exploring their historical roots, contemporary manifestations, and the socio-political conflicts they have generated. By examining the latest research in contemporary history, the book seeks to demonstrate that tax evasion, avoidance, and tax havens are integral to global capitalism, serving as both a response to the rise of progressive taxation and a result of the development of a powerful tax evasion and avoidance industry in different countries.

Historical Roots:
Tax evasion, tax avoidance, and tax havens have their roots in the complex interplay between economic, political, and social factors. In the nineteenth century, the rise of industrialization and the expansion of global trade led to the growth of national governments and the establishment of complex tax systems. However, the high tax rates and administrative burdens imposed by these systems often frustrated businesses and individuals, leading to the development of tax evasion and avoidance practices.

Contemporary Manifestations:
In the modern era, tax evasion, tax avoidance, and tax havens have taken on new forms and dimensions. With the advent of technology and the globalized economy, it has become easier for individuals and businesses to move their assets and income to tax havens, where they can enjoy lower tax rates and less regulatory scrutiny. Tax havens are often located in offshore jurisdictions, such as offshore financial centers, tax havens, and tax havens, which offer a favorable tax climate and a high level of secrecy.

Socio-Political Conflicts:
The proliferation of tax havens has generated significant socio-political conflicts. On one hand, tax evasion and avoidance can undermine the legitimacy and effectiveness of national tax systems, leading to a loss of revenue for governments and a redistribution of wealth to the wealthy. On the other hand, tax havens can also contribute to economic growth and job creation in developing countries, which rely on foreign investment and capital flows

Conclusion:
In conclusion, this collective book offers a comprehensive examination of the history of tax evasion, tax avoidance, and tax havens from the nineteenth century to the present day. It demonstrates that tax evasion, avoidance, and tax havens are at the heart of global capitalism, serving as both a response to the rise of progressive taxation and a result of the development of a powerful tax evasion and avoidance industry. The book argues that tax competition between states has stimulated the development of tax havens and proposes a more rigorous concept of the "tax predator" to better understand the phenomenon. Furthermore, the book sheds light on the socio-political conflicts that have developed around tax evasion and the way in which states have fought against the phenomenon. By examining the latest research in contemporary history, this book provides valuable insights into the complex dynamics of tax evasion, tax avoidance, and tax havens and their impact on economies and societies.

Weight: 667g
Dimension: 210 x 148 (mm)
ISBN-13: 9783031181184
Edition number: 1st ed. 2023