The Hypocritical Hegemon : : How the United States Shapes Global Rules against Tax Evasion and Avoidance / / Lukas Hakelberg.
In The Hypocritical Hegemon, Lukas Hakelberg 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 US has played, Hakelberg uncovers how a see...
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Superior document: | Title is part of eBook package: De Gruyter Cornell University Press Complete eBook-Package 2020 |
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Place / Publishing House: | Ithaca, NY : : Cornell University Press, , [2020] ©2020 |
Year of Publication: | 2020 |
Language: | English |
Series: | Cornell Studies in Money
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Online Access: | |
Physical Description: | 1 online resource (210 p.) :; 2 charts |
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082 | 0 | 4 | |a 364.1/3380973 |2 23 |
100 | 1 | |a Hakelberg, Lukas, |e author. |4 aut |4 http://id.loc.gov/vocabulary/relators/aut | |
245 | 1 | 4 | |a The Hypocritical Hegemon : |b How the United States Shapes Global Rules against Tax Evasion and Avoidance / |c Lukas Hakelberg. |
264 | 1 | |a Ithaca, NY : |b Cornell University Press, |c [2020] | |
264 | 4 | |c ©2020 | |
300 | |a 1 online resource (210 p.) : |b 2 charts | ||
336 | |a text |b txt |2 rdacontent | ||
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490 | 0 | |a Cornell Studies in Money | |
505 | 0 | 0 | |t Frontmatter -- |t Contents -- |t List of Illustrations -- |t Note on Terms -- |t Preface -- |t Acknowledgments -- |t 1. Change and Stability in Global Tax Policy -- |t 2. Power in International Tax Politics -- |t 3. Countering Harmful Tax Practices -- |t 4. The Swift Return of Tax Competition -- |t 5. The Emergence of Multilateral AEI -- |t 6. The BEPS Project: Long Live Arm's Length -- |t 7. From Hegemony to Transatlantic Tax Battle? -- |t Notes -- |t References -- |t Index |
506 | 0 | |a restricted access |u http://purl.org/coar/access_right/c_16ec |f online access with authorization |2 star | |
520 | |a In The Hypocritical Hegemon, Lukas Hakelberg 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 US has played, Hakelberg 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 overwhelming political power, the US, writes Hakelberg, has imposed rules on the rest of the world but exempts domestic banks for those reporting requirements. It can do so because no other government wields control over such huge financial and consumer markets, and this power imbalance is at the heart of The Hypocritical Hegemon. The rest of the world, in particular the European Union, despite being frustrated about the redistributive impact of US hypocrisy, fears US retaliation against banks that depend on the American market and thus will likely not challenge US hegemony. In the end, the US now provides tax haven conditions at home, and it is the ordinary taxpayer who bears the brunt of this hypocritical policy. Hakelberg surveys what can be done to offset that burden. | ||
530 | |a Issued also in print. | ||
538 | |a Mode of access: Internet via World Wide Web. | ||
546 | |a In English. | ||
588 | 0 | |a Description based on online resource; title from PDF title page (publisher's Web site, viewed 02. Mrz 2022) | |
650 | 0 | |a Banks and banking, Foreign |x Law and legislation |z United States. | |
650 | 0 | |a Confidential communications |x Banking |z European Union countries. | |
650 | 0 | |a Tax administration and procedure |x International cooperation. | |
650 | 0 | |a Tax evasion (International law) | |
650 | 0 | |a Tax evasion (International law). | |
650 | 0 | |a Tax evasion |z European Union countries. | |
650 | 0 | |a Tax evasion |z United States. | |
650 | 0 | |a Taxation |x Political aspects |z European Union countries. | |
650 | 0 | |a Taxation |x Political aspects |z United States. | |
650 | 4 | |a Business (General). | |
650 | 4 | |a General Economics. | |
650 | 4 | |a Political Science & Political History. | |
650 | 7 | |a POLITICAL SCIENCE / Political Economy. |2 bisacsh | |
653 | |a Taxation, tax avoidance, evasion, hegemony, international taxation. | ||
773 | 0 | 8 | |i Title is part of eBook package: |d De Gruyter |t Cornell University Press Complete eBook-Package 2020 |z 9783110690460 |
773 | 0 | 8 | |i Title is part of eBook package: |d De Gruyter |t EBOOK PACKAGE COMPLETE 2020 English |z 9783110704716 |
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773 | 0 | 8 | |i Title is part of eBook package: |d De Gruyter |t EBOOK PACKAGE Political Science 2020 |z 9783110704594 |o ZDB-23-PLW |
773 | 0 | 8 | |i Title is part of eBook package: |d De Gruyter |t EBOOK PACKAGE Social Sciences 2020 English |z 9783110704723 |
776 | 0 | |c print |z 9781501748011 | |
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856 | 4 | 0 | |u https://www.degruyter.com/isbn/9781501748035 |
856 | 4 | 2 | |3 Cover |u https://www.degruyter.com/document/cover/isbn/9781501748035/original |
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