Global Tax Chains

Global Tax Chains

Veranstalter
Benoît Majerus, C2DH, University of Luxembourg / Jakob Vogel, SciencesPo - Paris (Centre Marc Bloch, Berlin)
Ausrichter
Centre Marc Bloch, Berlin
Veranstaltungsort
Centre Marc Bloch, Friedrichstraße 191, Berlin
PLZ
10117
Ort
Berlin
Land
Deutschland
Findet statt
In Präsenz
Vom - Bis
18.01.2024 - 19.01.2024
Von
Benoît Majerus, C2DH, University of Luxembourg & Jakob Vogel, SciencesPo - Paris

Actors and practices of global capitalism in the second of the half of the 20th century

Global Tax Chains

As chains of wealth became global in the world economy (Seabroke&Wigan, 2022) so did tax strategies. These topics have gained increased attention in the last fifteen years as the crisis of 2007/2008 renewed the discussion on inequalities and (fiscal) justice. Humanities and Social Sciences played an important role in framing debates on this topic. Wealth was perhaps less produced by manufacturing cars or building houses than by moving capital across jurisdictions, creating multi jurisdictional spaces where national states, global companies, local financial plumbers and international organisations created, maintained and governed global tax chains. This workshop has a dual purpose. On the one hand, it intends to take stock of these ongoing international and interdisciplinary debates. On the other hand, it intends to deepen the historical dimensions to phenomena that are beginning to be well documented for today's world, but still sometimes lack temporal depth.

Programm

18 January 2024

14:00-16:00:
Chair: Ekkehart Reimer (Universität Heidelberg)
Benoît Majerus (University of Luxembourg)/Jakob Vogel (Sciences Po – Paris) – Introduction
Matthieu Leimgruber (Universität Zürich) – Tax lawyers of the world, unite! Mitchell B. Carroll (1898-1987), transnational tax networks and international capital
Thibaud Giddey (Universität Zürich) – Facilitating the setting up of foreign banks in
Switzerland: board members as influential intermediaries (1950s-1970s)

16:30-18:00:
Chair: Charlotte Bartels (DIW Berlin)
May Hen-Smith (University of Cambridge) – Distributed Ledgers
Vanessa Ogle (Yale University) – Governing Global Tax Dodgers: The Group of Four’s
efforts to curtail multinational tax avoidance, 1970s-1980s.

19 January 2024

09:00-10:30:
Chair: Eric Monnet (Paris School of Economics/EHESS, Wiko Berlin)
Kristine Saevold (Norwegian Tax Administration) - ‘Loophole Capitalism’: a legacy of tax haven platforms and offshore finance of the 1960s and 1970s
Gisela Hürlimann (Universität Dresden) – Tax Haven Reoriented? The Emergence of International Tax Governance from a “Swiss” Perspective

11:00-12:30:
Chair: Alexander Nützenadel (Universität Humboldt, Berlin)
Marc Buggeln (Universität Flensburg) - The International Fiscal Association: The German section and the Turn to Neoliberalism
Korinna Schönhärl (Universität Paderborn) – Tax guide books and the norms of paying taxes in the 1970s and 1980s: a transnational analysis

14:00-16:00:
Chair: Ralf Ahrens (Leibniz Centre for Contemporary History Potsdam)
Thijs Busschots (EU Tax Observatory) – Finding shell companies
Katerina Pantazatou (University of Luxembourg) – Opportunities, pitfalls, and emerging powers in the changing tax law landscape
Glenda Sluga (EUI Florence) - Conclusion

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Land Veranstaltung
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Englisch
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