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

Lukas Hakelberg

Abstract

This book 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, the book 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, the book states, the United States has imposed rules on the rest of the world while exempting ... More

Keywords: US domestic politics, global tax policy, offshore tax haven, US law, tax evasion, consumer markets, financial markets, power imbalance

Bibliographic Information

Print publication date: 2020 Print ISBN-13: 9781501748011
Published to Cornell Scholarship Online: September 2020 DOI:10.7591/cornell/9781501748011.001.0001

Authors

Affiliations are at time of print publication.

Lukas Hakelberg, author
Freie Universität Berlin