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

Research output: Books and anthologiesBook

Standard

The Hypocritical Hegemon: How the United States Shapes Global Rules against Tax Evasion and Avoidance. / Hakelberg, Lukas.
Ithaca: Cornell University Press, 2020. 191 p. (Cornell studies in money).

Research output: Books and anthologiesBook

Harvard

APA

Vancouver

Hakelberg L. The Hypocritical Hegemon: How the United States Shapes Global Rules against Tax Evasion and Avoidance. Ithaca: Cornell University Press, 2020. 191 p. (Cornell studies in money). doi: 10.7591/cornell/9781501748011.001.0001

Bibtex

@book{421a2c51a12844a28c937c0d779a7884,
title = "The Hypocritical Hegemon: How the United States Shapes Global Rules against Tax Evasion and Avoidance",
abstract = "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.",
keywords = "Politics, US domestic politics, global tax policy, offshore tax haven, US Law, tax evasion, consumer markets, financial markets, power imbalance",
author = "Lukas Hakelberg",
year = "2020",
month = mar,
day = "15",
doi = "10.7591/cornell/9781501748011.001.0001",
language = "English",
isbn = "978-1-5017-4801-1",
series = "Cornell studies in money",
publisher = "Cornell University Press",
address = "United States",

}

RIS

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 -