សាកលវិទ្យាល័យ ប៊ែលធី អន្តរជាតិ

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The Hypocritical Hegemon

Author

Hakelberg, Lukas

Year

2020

Publisher

Cornell University Press

Type

BOOK

Category

Political Science

Language

English

ISBN

978-1-50174-803-5

Link

Last Update

09-Sep-2024

Keywords

POLITICAL SCIENCE / Political Economy;BUSINESS & ECONOMICS / International / Taxation;POLITICAL SCIENCE / International Relations / Trade & Tariffs

Description

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.

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