The Hypocritical Hegemon: How the United States Shapes Global Rules against Tax Evasion and Avoidance
Publikation: Bücher und Anthologien › Buch
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The Hypocritical Hegemon : How the United States Shapes Global Rules against Tax Evasion and Avoidance. / Hakelberg, Lukas.
Ithaca : Cornell University Press, 2020. 191 S. (Cornell studies in money).Publikation: Bücher und Anthologien › Buch
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TY - BOOK
T1 - The Hypocritical Hegemon
T2 - How the United States Shapes Global Rules against Tax Evasion and Avoidance
AU - Hakelberg, Lukas
PY - 2020/3/15
Y1 - 2020/3/15
N2 - This book takes a close look at how US domestic politics affects and determines the course of global tax policy. Through an examination of recent international efforts to crack down on offshore tax havens and the role the United States has played, the book uncovers how a seemingly innocuous technical addition to US law has had enormous impact around the world, particularly for individuals and corporations aiming to avoid and evade taxation. Through bullying and using its overwhelming political power, the book states, the United States has imposed rules on the rest of the world while exempting domestic banks for the same reporting requirements. It can do so because no other government wields control over such huge financial and consumer markets. This power imbalance is at the heart of the book.
AB - This book takes a close look at how US domestic politics affects and determines the course of global tax policy. Through an examination of recent international efforts to crack down on offshore tax havens and the role the United States has played, the book uncovers how a seemingly innocuous technical addition to US law has had enormous impact around the world, particularly for individuals and corporations aiming to avoid and evade taxation. Through bullying and using its overwhelming political power, the book states, the United States has imposed rules on the rest of the world while exempting domestic banks for the same reporting requirements. It can do so because no other government wields control over such huge financial and consumer markets. This power imbalance is at the heart of the book.
KW - Politics
KW - US domestic politics
KW - global tax policy
KW - offshore tax haven
KW - US Law
KW - tax evasion
KW - consumer markets
KW - financial markets
KW - power imbalance
U2 - 10.7591/cornell/9781501748011.001.0001
DO - 10.7591/cornell/9781501748011.001.0001
M3 - Book
SN - 978-1-5017-4801-1
T3 - Cornell studies in money
BT - The Hypocritical Hegemon
PB - Cornell University Press
CY - Ithaca
ER -