(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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