29 April 2020

CALL FOR PAPERS: Tax Evasion or Avoidance and Tax Havens, from the Nineteenth Century to the Present Day (Lausanne, 24-25 June 2021) (DEADLINE: 1 November 2020)


(Source: HSozkult)

Via Hsozkult, we learned of a call for papers for a conference on the history of tax evasion, avoidance and tax havens, with keynote speeches by Vanessa Ogle (King’s College London) and Gabriel Zucman (Berkeley).

Since the 2008 financial crisis, the issue of tax evasion or avoidance and of tax havens has gained increasing prominence in public debate and has led to the publication of a vast amount of academic literature. The huge financial needs of states resulting from the economic and health crisis caused by the COVID-19 pandemic will accentuate this trend. Despite this, there has been little research on the history of tax evasion in its broadest sense (that is, including tax avoidance) or, more specifically, the history of tax havens, even though since the middle of the nineteenth century this history has been closely tied to the dynamics brought about by the development of direct fiscality and economic/financial globalization. On the basis of current knowledge, it is difficult to draw general conclusions on matters such as the scale and the evolution of long-term tax evasion, the origins of tax havens, the causes of their proliferation throughout the twentieth century, or the role and functions of the phenomenon of offshore finance in contemporary capitalism.”

The full call can be found here

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