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

Author:   Lukas P. Hakelberg
Publisher:   Cornell University Press
ISBN:  

9781501748011


Pages:   210
Publication Date:   15 March 2020
Recommended Age:   From 18 years
Format:   Paperback
Availability:   In Print   Availability explained
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The Hypocritical Hegemon: How the United States Shapes Global Rules against Tax Evasion and Avoidance


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Overview

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 United States 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 using its overwhelming political power, writes Hakelberg, 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 Hypocritical Hegemon. Thanks to generous funding from COFFERS EU, the ebook editions of this book are available as Open Access volumes from Cornell Open (cornellpress.cornell.edu/cornell-open) and other repositories.

Full Product Details

Author:   Lukas P. Hakelberg
Publisher:   Cornell University Press
Imprint:   Cornell University Press
Dimensions:   Width: 15.20cm , Height: 1.20cm , Length: 22.90cm
Weight:   0.454kg
ISBN:  

9781501748011


ISBN 10:   1501748017
Pages:   210
Publication Date:   15 March 2020
Recommended Age:   From 18 years
Audience:   General/trade ,  General
Format:   Paperback
Publisher's Status:   Active
Availability:   In Print   Availability explained
This item will be ordered in for you from one of our suppliers. Upon receipt, we will promptly dispatch it out to you. For in store availability, please contact us.

Table of Contents

1. Change and Stability in Global Tax Policy 2. Power in International Tax Politics 3. Countering Harmful Tax Practices 4. The Swift Return of Tax Competition 5. The Emergence of Multilateral AEI 6. The BEPS Project: Long Live Arm's Length 7. From Hegemony to Transatlantic Tax Battle?

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Author Information

Lukas Hakelberg is a Postdoctoral Research Fellow with the Center for International and Comparative Political Economy at Freie Universität Berlin.

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