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Histories of Tax Evasion, Avoidance and Resistance
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 author...
Swiss Made
Why has Switzerland - a tiny, land-locked country with few natural advantages - become so successful for so long at so many things? In banking, pharmaceuticals, machinery, even textiles, Swiss companies rank alongside the biggest and most powerful global competitors. How did they get there? How do they continue to refresh themselves? Does the Swiss 'Sonderfall' (special case) provide lessons others can learn and benefit from? Can the Swiss continue to perform in a hyper-competitive global economy? Swiss Made offers answers to these and many other questions about the country as it describes the origins, structures and characteristics of the most important Swiss companies. The authors suggest success is due to a large degree to sound entrepreneurial thinking and an openness to new ideas. And they venture a surprising forecast on the country's ability to keep pace in an age of globalisation.
Tax Evasion and Tax Havens since the Nineteenth Century
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.
Officers, Entrepreneurs, Career Migrants, and Diplomats
“Money, money, and more money.” In the eyes of early modern warlords, these were the three essential prerequisites for waging war. The transnational studies presented here describe and explain how belligerent powers did indeed rely on thriving markets where military entrepreneurs provided mercenaries, weapons, money, credit, food, expertise, and other services. In a fresh and comprehensive examination of pre-national military entrepreneurship – its actors, structures and economic logic – this volume shows how readily business relationships for supplying armies in the 17th and 18th centuries crossed territorial and confessional boundaries. By outlining and explicating early modern military entrepreneurial fields of action, this new transnational perspective transcends the limits of national historical approaches to the business of war. Contributors are Astrid Ackermann, John Condren, Jasmina Cornut, Michael Depreter, Sébastien Dupuis, Marian Füssel, Julien Grand, André Holenstein, Katrin Keller, Michael Paul Martoccio, Tim Neu, David Parrott, Alexander Querengässer, Philippe Rogger, Guy Rowlands, Benjamin Ryser, Regula Schmid, and Peter H. Wilson.
The Container Principle
A cultural history of the shipping container as a crucible of globalization and a cultural paradigm. We live in a world organized around the container. Standardized twenty- and forty-foot shipping containers carry material goods across oceans and over land; provide shelter, office space, and storage capacity; inspire films, novels, metaphors, and paradigms. Today, TEU (Twenty Foot Equivalent Unit, the official measurement for shipping containers) has become something like a global currency. A container ship, sailing under the flag of one country but owned by a corporation headquartered in another, carrying auto parts from Japan, frozen fish from Vietnam, and rubber ducks from China, offers a...
The Logistic Revolution
In The Logistic Revolution, Richard Vahrenkamp discusses the political and economic factors which have led to the rise of logistics in Europe in the context of the mass consumption society. Not only does he show the ascent of truck transport in the 1920s to satisfy consumer needs and the importance of the European motorway infrastructure for the development of modern logistics, he also sheds light on the dimension that freight transport has acquired in Europe and on the organizations that have been created in Europe to enable and facilitate cross border goods transports. Other than in the US, the national transport markets in Europe were initially uncoordinated. It was only in the process of European unification that transport markets for truck freight and associated logistics systems became Europe wide. This change was accompanied by the struggle between rail and truck.
Reassessing the Moral Economy
This book examines the concept of moral economy originally established by E.P. Thompson, focusing on the impact of religious norms on economic practice. With each chapter discussing a different empirical case study, the interrelations of the economy and religion are explored from antiquity through to the 20th century. The long-term trajectory and comparative perspective allows for moral economy to be seen in relation to ancient Greek commerce, medieval pawn-broking, Christian and Jewish economic ethics, urban social politics during the Plague, the Jesuit mission in Paraguay, the Ottoman Empire, religion in modern American capitalism, and Catholic attitudes toward taxation. This book aims to provide insight into how moral thinking about the economy and economic practice has evolved from a long historic perspective. It will be relevant to students and researchers interested in economic history and cultural economics.
A Journey Through European and International Taxation
To some extent, because of his overlapping careers in academia and politics, the renowned tax scholar Peter Essers is known for his influential insight that ‘the effects of taxation on the political balance of power, and vice versa, are always interlinked with other phenomena, such as wars, crises, religious developments and inequalities in society’. In this widely ranging festschrift, thirty-six prominent tax scholars from all across Europe examine the legacy of Peter Essers’ research interests, from the larger philosophical, political, and social factors driving tax history to the reality of the taxing State as experienced by taxpayers and tax officials. The book’s outstanding over...
The Digital Flood
The history of how computers spread to over 20 nations globally in less than six decades, exploring economic, political, social and technological reasons and consequences. It is based on extensive research into primary and secondary sources, and concludes with a discussion of implications for key players in the globalized economy.
A General History of Horology
A General History of Horology describes instruments used for the finding and measurement of time from Antiquity to the 21st century. In geographical scope it ranges from East Asia to the Americas. The instruments described are set in their technical and social contexts, and there is also discussion of the literature, the historiography and the collecting of the subject. The book features the use of case studies to represent larger topics that cannot be completely covered in a single book. The international body of authors have endeavoured to offer a fully world-wide survey accessible to students, historians, collectors, and the general reader, based on a firm understanding of the technical basis of the subject. At the same time as the work offers a synthesis of current knowledge of the subject, it also incorporates the results of some fundamamental, new and original research.
