Histoire du paradis fiscal suisse

Histoire du paradis fiscal suisse

History of the Swiss tax haven

Tax havens also have a history. Christophe Farquet has uncovered numerous previously unexplored archives to understand how and when Switzerland became one of the main offshore centres of the world. After the First World War, when the other European states were implementing restrictive tax law on economic activity to finance their reconstruction, Switzerland, which had remained neutral during the war, maintained banking secrecy laws and provided a regime that would accommodate foreign capital.

Throughout the 20th century, over the course of international negotiations, Swiss leaders continued to defend the position that the fiscal attractiveness of the country had a major impact on the economics and politics of its European neighbours. Moreover, they argued that it had become an indispensable link in the chain of financial globalisation. By situating the expansion of the Swiss tax haven in the history of taxation, financial markets, and external relations, this book challenges many interpretations of economic history and provides a new reading of the events that have occurred since the outbreak of the financial crisis in 2007.




Also of interest

Vingtième Siècle 99 (2008-3)
Dossier : Aristocraties européennes et césure de la Grande Guerre
et al.

Series

Académique

Subjects

History : Economic & Social History
Europe : European Countries
Exams : Exams History
Political Economics : International Economy

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