Offshore tax avoidance and the British state, 1894-1939
This is a study of tax policy and administration from the introduction of estate duty in 1894 to the outbreak of World War II. The thesis analyses the response of the British state to offshore tax avoidance, defined as the legal reduction of taxes by the use of cross-border regulatory arbitrage. T...
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| Format: | Thesis |
| Language: | English |
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2024
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