1,720,979 research outputs found
Enjeux, historiographie et méthode pour une histoire de la fiscalité des cantons suisses
No full textLes stratégies du patronat bernois pour limiter la contribution fiscale des sociétés, de 1918 à 1945
No full textLuxury Free Ports as Purpose-Built Conduits for Tax Evasion, 1990–2020
No full textTax-free storage facilities are a form of territorial exceptionalism and have—conceptually—been in existence since antiquity but, by drawing on interdisciplinary perspectives, it is possible to determine that the Luxury Free Port is a mutation of the traditional model. A reflection of dynamic geopolitical structures, the manifestation of social power and the disproportionate distribution of wealth, the luxury model is a purpose-built, ever-evolving mechanism which serves the super-rich. Offering unparalleled anonymity and bespoke services that explicitly support private transactions, tax-free trade and indefinite storage, these secrecy jurisdictions have multiplied exponentially across the globe, attracting international capital from lucrative markets such as the art world. Anonymity and discretion are central to this business model, but the associated lack of transparency ultimately increases the risk of financial and cultural crime. As financial regulations continue to fall short and tax havens evolve to resist legislation, the damage they inflict upon tax systems, democracies, and the global economy increases. Scholarship surrounding the traditional model remains in its relative infancy, but a comprehensive understanding of the Luxury Free Port is crucial in stemming the surge of tax evasion and dubious avoidance, particularly in the context of post-Brexit Britain.<br/
The rise of tax havens and conduit countries from the early 2000s
Get PDFTax havens are more and more used as locations for international capital flows. This is not only the case for traditional small island economies, but also for larger conduit countries. Globalisation and lower taxes on corporate income can explain the rise of tax havens to some extent. A more logical explanation is the increase in international corporate tax avoidance. Although the evidence is not definitely conclusive, various developments point in the same direction, such as the rise of indirect capital flows and the fast increase in international payments for the use of intellectual property rights. These developments also suggest that the implemented measures against corporate tax avoidance are only partially effective, and that new international measures are necessary to curb the role of tax havens and conduit countries in international capital flow structures
Tax compliance in a crisis: evidence from the Great Depression, 1929–1936
No full textThis paper explores the factors associated with the non-payment of property taxes during the Great Depression. US cities experienced skyrocketing levels of property tax non-compliance during 1929–1933, with an average loss of a quarter of their tax revenue in 1933. We present two main findings. First, we find that tax delinquency, the American term for non-payment of taxes, is negatively associated with economic conditions and taxpayers’ ability to pay, and is positively correlated with the presence of elections. Cities that experienced higher levels of delinquency tended to have less construction of new housing units and lower median income, and delinquency was higher during mayoral election years. We find no association between delinquency and either the burden of taxation (the property tax rate) or tax administrations, measured by the salaries of tax assessors and the presence of reduced rates for personal property. Second, despite the transitory nature of this episode, tax delinquency had a persistent impact on municipal revenue. Moving from the 25th to the 75th percentile of delinquency in 1929–1933 is associated with a 5% lower tax base valuation, tax revenue, and municipal spending at the end of the Great Depression
La fiscalité directe des cantons suisses / Die direkten Steuern in den Schweizer Kantonen - Législations et pratiques aux XIXe et XXe siècles / Gesetzgebung und Praxis im 19. und 20. Jahrhundert
No full textLa fiscalité des cantons constitue un pan aussi méconnu qu’important de l’histoire suisse aux XIXe et XXe siècles. Le présent dossier vise donc à stimuler les recherches dans ce domaine. L’introduction expose les principaux enjeux, questionnements et approches méthodologiques qui pourraient guider de telles recherches. Ensuite, plusieurs études de cas éclairent des problématiques et des moments qui ont joué un rôle déterminant dans l’histoire fiscale des cantons, en particulier de Zurich, Berne, Genève, St. Gall, Bâle-Campagne et Neuchâtel. Enfin, deux contributions discutent les ressources offertes par les archives de Vaud et du Valais en matière d’histoire de la fiscalité.
Das Steuerwesen der Kantone ist ein wenig beachtetes, aber äusserst wichtiges Thema der Schweizer Geschichte. Dieses Themenheft führt aktuelle historische Forschungen zu den kantonalen Steuerregimen zusammen und will sie weiter vorantreiben. Einleitend werden die grundlegenden Zusammenhänge, die Fragestellungen und methodischen Zugänge vorgestellt, die für die Erforschung des kantonalen Steuerwesens in historischer Perspektive elementar sind. In der Folge beleuchten mehrere Fallstudien zentrale Probleme und Weichenstellungen, die für die verschiedenen kantonalen Steuerregime von Bedeutung waren, so für die Kantone Zürich, Bern, Genf, Sankt Gallen, Basel-Land und Neuenburg. Schliesslich widmen sich zwei Beiträge den archivalischen Quellen der Staatsarchive Waadt und Wallis, die für die Erforschung der Materie hilfreich sind
Swedish Emigration to Switzerland in the 1960s–1980s Period: Tax Exile and Settlement Choices
No full textThe literature concerning the settlement choices of wealthy taxpayers has emphasised differences in tax rates and proximity to other wealthy individuals respectively. In this article, we explore the significance of these explanations through a mapping of wealthy Swedes living in Switzerland in the 1960s–1980s period. In the decades after the Second World War, Switzerland became a popular destination for foreign tax emigrants, while Swedish taxation on income and wealth became more progressive. We base our study on never-used-before records of all Swedes living in Switzerland during this period, combined with archive material and other sources on the tax regimes of the Swiss cantons. Our findings suggest that both the tax rates and the proximity to other wealthy individuals—and opportunities for social and business networking—can explain the settlement of wealthy Swedish expatriates in Switzerland. Overall, a large proportion of the Swedish emigration to Switzerland was related to tax rates. More specifically, Swedes settled in cantons with comparatively low-tax rates and/or with lump-sum taxation of wealthy foreigners. Furthermore, the wealthy Swedes were clustered in a few particular cantons in which a large proportion of well-off people lived, which suggests that they also favoured living close to other wealthy expatriates. The study contributes to the research on the settlement choices of the wealthy and on tax avoidance and evasion
Emergence and Expansion of the Swiss Tax Haven : The Tax Privileges for Rich Foreigners in the Canton of Vaud, 1840-1959
No full textHadrien Buclin, Les intellectuels de gauche en Suisse (1945-1958)
No full textBuclin, Hadrien, Les intellectuels de gauche. Critique et consensus dans la Suisse d’après-guerre (1945-1968), Lausanne, Antipodes, 2019, 523 p. Présentation de l'éditeur Les intellectuels de gauche s'intéresse à l'engagement des intellectuels progressistes dans la vie politique suisse, de la fin de la Seconde Guerre mondiale au fameux cycle de contestation de 1968, une période souvent délaissée par la recherche historique. Revenant sur l’action politique de personnalités, parfois oubliées, q..
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