The Hypocritical Hegemon: How the United States Shapes Global Rules against Tax Evasion and Avoidance

Research output: Books and anthologiesBook

Authors

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.
Original languageEnglish
Place of PublicationIthaca
PublisherCornell University Press
Number of pages191
ISBN (print)978-1-5017-4801-1
ISBN (electronic)978-1-5017-4802-8, 978-1-5017-4803-5
DOIs
Publication statusPublished - 15.03.2020
Externally publishedYes

Publication series

NameCornell studies in money
PublisherCornell University Press

    Research areas

  • Politics - US domestic politics, global tax policy, offshore tax haven, US Law, tax evasion, consumer markets, financial markets, power imbalance