The international tax system developed as a form of technocratic governance, aimed at
facilitating international investment, neglecting provisions for cooperation between national …

We show that over the 20th century, in Switzerland the ratio of private wealth to national
income, β pt, did not follow a U-shaped pattern, thereby contrasting the evolution in most …

Globalisation has increased corporate tax competition amongst states and facilitated
widespread corporate tax avoidance. Some of the largest businesses now pay little or no …

Purpose Criminals have quickly discovered the advantage of crypto assets, with its pseudo-
anonymity, untraceability and the ability to freely exchange crypto assets across borders …

Abstract The Great Depression was characterized by widespread fiscal policy mistakes in
the form of a contractionary or insufficiently expansionary fiscal stance. Despite this general …

This study demonstrates the actual impact of international double taxation on the
management of British multinational enterprises between the First and Second World Wars …

Öz Küreselleşme ve bilgi iletişim teknolojisindeki gelişmeler sonucu ülkeler arasında
yaşanan vergi rekabetinin boyutunda artış yaşanmıştır. Bu rekabet, özellikle ülkelerine …

This thesis examines the practice of confiscation in the Ottoman Empire during the long-
eighteenth century. It investigates what enabled, guided and motivated the sovereign to …

From legal avoidance to tax strikes, and from outright fraud to tax revolt, taxes have long
inspired numerous forms of individual and collective resistance. In fact, systems of taxation …

Despite the centrality of tax havens to the global political economy, up to this point historians
have largely neglected in-depth research on the origin of the global phenomenon. Literature …