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Le paradis fiscal suisse et la finance offshore
De 1914 à nos jours
Livres
Histoire du paradis fiscal suisse. Expansion et relations internationales du centre offshore suisse au XXe siècle, Paris, Presses de Sciences Po, Domaine Histoire, 2018, 324 pages.
La défense du paradis fiscal suisse avant la Seconde Guerre mondiale. Une histoire internationale, Neuchâtel, Alphil-Presses universitaires suisses, 2016, 544 pages.
Articles
Attractive Sources. Tax Havens’ Emergence: Mythical Origins versus Structural Evolutions, Université de Genève, 2022, 23 pages.
What are tax havens? They are zones of low or non-taxation which attract, for this reason, foreign capital. This definition implies that the historical development of tax havens mainly relied on two factors – the width of the fiscal gap with other countries and the availability of foreign capital. Yet, this incontestable truth has not been considered with sufficient care by the general narratives on the birth and the growth of tax havens. Consequently, this history misses identifying the crucial moments in their development. The time has come to reshape this narrative by moving beyond the anecdotal aspects of the literature, which was not written by real historians, but by political scientists, economists or, even, activists. This is the aim of this article; it extends my previous historical studies on the Swiss tax haven.
La lettre, la carte et le chiffre. Les règles de l’art : une méthode historique d’analyse fiscale, dans Histoire de la justice fiscale, Bruxelles, Bruylant, 2020.
Quantification and Revolution: An Investigation of German Capital Flight after the First World War, Working papers of European Historical Economics Society, no 149, 2019.
Capital Flight and Tax Competition after World War I, Contemporary European History, 27, 2018.
Les banques suisses et la libéralisation financière. Essor et protection du marché de l’évasion fiscale 1958-1963, Revue suisse d’histoire, 2, 2018.
The Swiss Tax Haven, the Bretton Woods System Crisis and the Globalisation of Offshore Economy, in The Political Economy of Public Finance. Taxation, State Spending and Debt since the 1970s, Cambridge, Cambridge University Press, 2017.
Au-delà des affaires, de la corruption et de la spéculation. Analyse de la fuite des capitaux vers le Nord au temps de la décolonisation au travers des sources diplomatiques suisses, Documents de travail, Archive ouverte, Université de Genève, 2017, 17 pages.
Le havre fiscal suisse et la globalisation de l’offshore, Documents de travail, Archive ouverte, Université de Genève, 2016, 36 pages.
Imposition des fortunes et finance offshore durant les années 1920. Aux origines de la compétition fiscale internationale, Documents de travail, Archive ouverte, Université de Genève, 2015, 32 pages.
Tax Avoidance, Collective Resistance, and International Negotiations. Foreign Tax Refusal by Swiss Banks and Industries Between the Two World Wars, Journal of Policy History, 25/3, 2013.
The Rise of the Swiss Tax Haven in the Interwar Period : An International Comparison, EHES Working Papers in Economic History, 27, 2012.
Le marché de l'évasion fiscale dans l'entre-deux-guerres, L'Economie politique, 54, 2012.
Expertise et négociations fiscales à la Société des Nations, Relations internationales, 142, 2010.
Quand l’Etat transgressait le secret bancaire. L’imposition des capitaux mobiliers à Fribourg, 1894-1919, Annales fribourgeoises, 71, 2009.
Lutte contre l’évasion fiscale : l’échec de la SDN durant l’entre-deux-guerres, L’Economie politique, 44, 2009.
Le secret bancaire en cause à la Société des Nations, Traverse, Revue d’histoire, 16/1, 2009.
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