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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.
Urban Revolutions
Focused on struggles and debates in France, Martinique and Canada, Urban Revolutions shows how research on the (neo-)colonial dimensions of capitalist urbanization deepens the relationship between Marxist and anti-colonial traditions, including those represented by Henri Lefebvre and Frantz Fanon.
China's European Headquarters
Ariane Knüsel offers new perspectives on China's presence in Europe through analysis of Switzerland's central role during the Cold War.
The Contemporary International Committee of the Red Cross
The International Committee of the Red Cross (ICRC) was founded in 1863 and is often considered the gold standard in humanitarian action. Despite its many positive achievements over more than 150 years, some former ICRC officials believe that the organization is now in decline because of a series of recent policy choices. Their view is that the organization has undermined its reputation for independent and neutral humanitarian action, while growing too fast and too large, which has weakened its reputation for quick, tightly focused, and effective action in the field. David P. Forsythe revisits the ICRC policy decisions of recent decades and suggests that the organization is not in fatal decline, but that it does need to reconsider some of its policies at the margins. Though some errors have been made and some corrections are in order, Forsythe argues that its obituary is premature.
Crusading for Globalization
The first book to shed light on what caused corporate executives to pursue a pro-globalization agenda over the last eight decades Crusading for Globalization tells the story of an extraordinarily influential group of business executives at the helms of the largest US multinational corporations and their quest to drive globalization forward over the last eight decades. Janick Marina Schaufelbuehl argues that the spectacular expansion of international investment, trade, and production after 1945 cannot be understood without considering the role played by these corporate globalizers and the organization they created, the US Council (today’s United States Council for International Business). B...
Switzerland and Sub-Saharan Africa in the Cold War, 1967-1979
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.
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.
Repair the World
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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...
The Soviet Union and Cold War Neutrality and Nonalignment in Europe
The Soviet Union and Cold War Neutrality and Nonalignment in Europe examines how the neutral European countries and the Soviet Union interacted after World War II. Amid the Cold War division of Europe into Western and Eastern blocs, several long-time neutral countries abandoned neutrality and joined NATO. Other countries remained neutral but were still perceived as a threat to the Soviet Union’s sphere of influence. Based on extensive archival research, this volume offers state-of-the-art essays about relations between Europe’s neutral states and the Soviet Union during the Cold War and how these relations were perceived by other powers.
