19 records from EconBiz based on author Name

1. Histories of Tax Evasion, Avoidance and Resistance

Schönhärl, Korinna; HÜRLIMANN, Gisela; Rohde, Dorothea;
2023
Availability: Link

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2. Switzerland as a laboratory for fiscal federalism and global fiscal governance

abstract

In the twenty-first century, taxation has become a major object of contestation in international political and economic relations and has given rise to attempts to establish global fiscal governance. In this way, the international community is trying to harness the power of multinational enterprises (MNE), which can be seen, among other things, in their ability to shift profits, investments, and branch offices to the places with the most beneficial tax conditions.

Hürlimann, Gisela;
2020
Type: Aufsatz in Zeitschrift; Article in journal;
Availability: Link

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3. Steuern und Ungleichheit

abstract

Die ungleiche Belastung mit Steuern und Abgaben war ein wichtiger Treiber für gesellschaftliche Proteste gegen vormoderne Herrschaftspraktiken. In der bürgerlichen Demokratie rückten Gleichheitsforderungen und die Frage nach der "gerechten" Steuer ins Zentrum von politischen Debatten und ökonomischen Berechnungen. Wer bezahlt wie viel Steuern? Wofür werden die Steuermittel eingesetzt? In welchem Verhältnis steht die Umverteilung durch Steuern zu anderen Formen der Wohlstandsverteilung? Die sechzehn Beiträge dieses Bandes wurden von Autorinnen und Autoren aus der Geschichtswissenschaft, der Soziologie oder der Volkswirtschaft verfasst. Sie umkreisen die Thematik "Steuern und Ungleichheit" vom Mittelalter bis zur Gegenwart in der Schweiz, Frankreich, Deutschland, Italien und den USA.

Guex, Sébastien; Hürlimann, Gisela; Leimgruber, Matthieu;
2021
Type: Aufsatzsammlung; Beiträge ; Einzelbeiträge; Sammelwerk ;

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4. Switzerland as a laboratory for fiscal federalism and global fiscal governance

Huerlimann, Gisela;
2020
Type: Article;
Availability:

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5. Swiss worlds of taxation : the political economy of fiscal federalism and tax competition

Hürlimann, Gisela; Huerlimann, Gisela;
2017
Type: Aufsatz im Buch; Book section; Konferenzbeitrag; Conference paper;

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6. Texte und Zahlen : der Platz quantitativer Ansätze in der Wirtschafts- und Sozialgeschichte

Flores Zendejas, Juan; Hürlimann, Gisela; Lorenzetti, Luigi; Schiedt, Hans-Ulrich;
2019
Type: Konferenzschrift; Sammelwerk; Collection of articles of several authors;

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7. Worlds of taxation : the political economy of taxing, spending, and redistribution since 1945

Hürlimann, Gisela; Brownlee, W. Elliot; Ide, Eisaku;
2018
Type: Aufsatzsammlung; Beiträge ; Einzelbeiträge; Sammelwerk ; Sammelwerk; Collection of articles of several authors;
Availability: Link
Citations: 2 (based on OpenCitations) Cited By

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8. The political economy of taxing, spending, and redistribution since 1945 : an introduction

Hürlimann, Gisela; Brownlee, W. Elliot; Ide, Eisaku;
2018
Type: Aufsatz im Buch; Book section;
Availability: Link
Citations: 1 (based on OpenCitations) Cited By

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9. A fair case for tax relief : Swiss tax policy, 1940s to 1960s

Hürlimann, Gisela;
2018
Type: Aufsatz im Buch; Book section;
Availability: Link

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10. Worlds of Taxation : The Political Economy of Taxing, Spending, and Redistribution Since 1945

abstract

This book provides a historical understanding of current debates over tax reform and offers a comparative framework for discussing the relationship between fiscal policy and the distribution of income and wealth. Topics covered include the evolution of income taxation since World War II; the turn toward value added taxation; the relationship between tax reform and the construction of welfare states; the impact of globalization on tax and fiscal policy; the social forces shaping tax consent; and the political economy of tax and fiscal reform. These topics are covered in case studies that focus on significant episodes in the fiscal history of Denmark, Sweden, France, Greece, the United Kingdom, Spain, Switzerland, the United States, and Japan

Hürlimann, Gisela; Brownlee, W. Elliot; Ide, Eisaku;
2018
Type: Aufsatzsammlung; Beiträge ; Einzelbeiträge; Sammelwerk ;
Availability: Link
Citations: 2 (based on OpenCitations) Cited By

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