Systems

You can download an excerpt of the Panama Paper’s Data here.

Wealth Inequality in Germany: “the lower 50% have accumulated 0% wealth”

“die unteren 50% besitzen zusammen genommen 0%”

nettovermogen-deutschland-nach-diw-berlin-2009-die-untere-halfte-der-bevolkerung-ist-quasi-vermogensfrei-besitzt-also-kein-vermogen
NettoVermögen Deutschland nach DIW Berlin 2009 – die untere Hälfte der Bevölkerung ist quasi Vermögensfrei – besitzt also kein Vermögen

Quelle: http://www.youtube.com/watch?v=KfZyNuEMUTA

“The top 10% have 60% of the wealth of Germany” – will this mean they will start “some random war” in 2020, to keep it that way?

Globally: “The top 0.14% own 81% of the global wealth”

increasing-inequality-zunehmende-ungleichverteilung-usa-wall-street-journal-2008-10-27

50% of the wealth is “off-shore” which means it pays no tax – it avoids tax.

tax-justice-networkSource: http://www.taxjustice.net/wp-content/uploads/2016/05/Henry-2016-missing-trillions.pptx

http://www.taxjustice.net/2016/05/09/17103/

new-deal-policies-doubled-fiscal-expenditures-without-increasing-budget-deficit-unemployment-between-worldwar1-and-worldwar2-in-usa-was-above-15-percent-until-ww2

World War 2 was “the way” for US to down unemployment rates… ain’t that “great”?

who wanted to be “great” again?

Wall Street And The Rise Of Hitler wall-street-and-the-rise-of-hitler-by-antony-sutton

einsatzgruppen-nazi-death-squads-ww2-german-brutal-015

source: http://www.taxjustice.net

tax-wars

new-analysis-of-the-cayman-offshore-financial-center-anglo-america-japan-and-hedge-funds-play-key-roles-2016-10-24

New analysis of the Cayman offshore financial center – Anglo-America, Japan, and hedge funds play key roles. Paper:

The Facebook Example:

“Facebook UK’s accounts show specific issues, but point also to the real problem:

that major multinational companies appear to be able to pick and choose, unlike the rest of us, where and how much tax they will pay.

British Prime Minister Theresa May has said her government will fight back against tax avoidance – if she is serious, she will immediately implement the tax transparency measure that was passed in the new Finance Bill so that the public can see which companies are meeting their UK responsibilities.”

Source: http://www.taxjustice.net/2016/10/09/facebook-uk-tax-tjn-statement/

“We are an independent international network launched in 2003. We conduct high-level research, analysis and advocacy on international tax; on the international aspects of financial regulation; on the role of tax in society; and on the impacts of tax evasion, tax avoidance, tax ‘competition’ and tax havens. We seek to create understanding and debate, and to promote reform, especially in poorer countries. We are not aligned to any political party.

 CorruptionSecrecy

stiglitzFrom Joseph Stiglitz, writing in Vanity Fair:

“It will not be long before those nations that opt to continue with old-style secrecy will be labeled pariah states and be cut off from the global financial system.”

New and abusive games will continue to emerge to fill the vacuum left by old-style secrecy — including new forms of opacity — but he’s certainly onto something.

From The Guardian:

“More than $12tn has been siphoned out of Russia, China and other emerging economies into the secretive world of offshore finance, new research has revealed, as David Cameron prepares to host world leaders for an anti-corruption summit.
. . .
The analysis, carried out by Columbia University professor James S Henry for the Tax Justice Network, shows that by the end of 2014, $1.3tn of assets from Russia were sitting offshore.

David Cay Johnston, writing in The Daily Beast in the U.S., adds:

“The $12.1 trillion estimate—which amounts to two-thirds of America’s annual GDP being taken out of the economies of much poorer nations—is for flight wealth built up since 1970. Add to that flight wealth from the world’s rich regions, much of it due to tax evasion and criminal activities like drug dealing, and the global figure for hidden offshore wealth totals as much as $36 trillion.”

 

“MEASSURING SIZE OF A BLACK HOLE”

See also Henry writing in Foreign Affairs on this topic.

Cay Johnston goes into detail, and is worth reading. For the raw data behind the numbers, you’ll need to contact Henry directly: he expects to publish some further details soon. We’ll carry updates in the Reports section of our website.

The initial document is here. More data will be uploaded in due course.

Also see this Guardian story: Tax havens have no economic justification, say top economists. This is a letter co-ordinated by Oxfam, which is reproduced in full here. The list of 300 signatories is here.

Source: http://www.taxjustice.net/2016/05/09/17103/

UN report recommends: go after tax havens, and protect whistleblowers

Our most popular reports

March 2016 – More than $12 trillion stuffed offshore, from developing countries alone — James S. Henry

Nov 2015The Scale of BEPS: estimating the scale of global corporate tax cheating. See also our report Still Broken: Governments must do more to fix the international tax system.

Nov 2015 – Press release: TJN unveils the 2015 Financial Secrecy Index

Oct 2015 – Press release: OECD’s BEPS proposals will not be the end of tax avoidance by multinationals

Sept 2015 – The Greatest Invention: Tax and the Campaign for a Just Society. A book highlighting a decade’s worth of important tax justice articles.

Sept 2015Tax Haven Germany – New TJN Book.

April 2015 – The Offshore Game – new TJN report on offshore finance in football.
See The Offshore Game website, and the main report, here.

March 2015 – Ten Reasons to Defend the Corporation Tax.

The short summary document is here, and the full document is here

Dec 2014 – Developing countries and corporate tax – ten ways forward – Krishen Mehta

Sept 2013 – Corporate directors have no duty to avoid tax – TJN. Also see The Guardian.

July 2013 – Tax Justice Network briefing on the OECD’s “BEPS” project on corporate tax avoidance.

May 2013The Finance Curse: how oversized finance centres hurt the countries that host them.

Dec 2012Towards Unitary Taxation of Transnational Corporations – Prof. Sol Picciotto

2012Tax Us If You Can, second edition. A comprehensive introduction to tax justice. See also Tax us If You Can for Africa, 2011. For foreign language versions, see Tax Us If You Can in French (2005), in Spanish (2005), in Portuguese (2005), in German (2005) in Dutch (2005), and the Hebrew Edition..

July 2012 – The Price of Offshore, Revisited. Estimating some $21-32 trillion stashed offshore. See also our June 2014 response to a paper attacking Price of Offshore Revisited by two U.S. academics, funded by the tax haven of Jersey, here. See also our June 2014 supplementary notes and sources for the Price of Offshore Revisited, here.

Dec 2011 – Why the UK-Swiss tax deal is doomed to fail. (See also: July 2013 – deal fails.)

Nov 2011 – The Cost of Tax Abuse. Estimating that tax evasion worldwide adds up to over 50% of global healthcare costs.

Jan 2007 Mirror, Mirror, on the Wall, Who’s the Most Corrupt of All? Also see Catching Up with Corruption, 2008

All our reports and TJN briefing papers

October 2016Taking the Tax Justice debate forward: Unitary Taxation and G20 OECD Progress

June 2016 – Should Europe Trust Trusts? (Part 2 of 2)

May 2016 – New report exposes flaws in global and EU anti-money laundering rules and explains how they can be fixed (Part 1 of 2)

March 2016 – More than $12 trillion stuffed offshore, from developing countries alone — James S. Henry

March 2016 – Oxfam report: Ending the Era of Tax Havens (co-authored by TJN’s research director, Alex Cobham)

March 2016 – Top rate income tax cuts: 89 percent go to men, 11 percent to women

Jan 2016 – Europe must impose withholding taxes: to tackle US and other tax havens

Nov 2015 – New analysis: why Google is paying just 2% tax rate in the UK.

Nov 2015 – The UK’s Corruption Problem: Progress made and progress that needs to be made in the UK’s overseas territories. (Co-authored with Global Witness, Christian Aid, Transparency International.)

Nov 2015 – TJN-A report: Tax Treaties in Sub-Saharan Africa

Nov 2015The Scale of BEPS: estimating the scale of global corporate tax cheating. See also our report Still Broken: Governments must do more to fix the international tax system.

Nov 2015 – Press release: TJN unveils the 2015 Financial Secrecy Index

Oct 2015 – Press release: OECD’s BEPS proposals will not be the end of tax avoidance by multinationals

Sept 2015 – The Greatest Invention: Tax and the Campaign for a Just Society. A book highlighting a decade’s worth of important tax justice articles.

Sept 2015Holes in new OECD handbook for financial transparency. (On the OECD’s Common Reporting Standards.)

Sept 2015Tax Haven Germany – New TJN Book.

Aug 2015 – The West African Tax Giveaway: new report – TJN Africa and Actionaid

Jul 2015 – Did NGOs invent a pot of gold? (No.) – Alex Cobham

Jul 2015 – Guest blog: how Switzerland corrupted its courts to nail Rudolf Elmer (CFCs.)

May 2015 – BEPS Monitoring Group:

April 2015Report: parties rely on unsafe top tax estimates in UK election. – John Thompson

April 2015The Offshore Game – new TJN report on offshore finance in football.
See The Offshore Game website, and the main report, here.

March 2015Ten Reasons to Defend the Corporation Tax.

  • Short summary document is here
  • Full document here.
  • Press release and blog post here.

Jan 2015 –  Loophole USA:the vortex-shaped hole in global financial transparency

Nov 2014 – “The end of bank secrecy”? Bridging the gap to effective automatic information exchange: An Evaluation of OECD’s Common Reporting Standard (CRS) and its alternatives

Oct 2014 – The end of bank secrecy? : Bridging the gap to effective automatic information exchange.

Aug 2014 – Risk Mining the Public Exchequer: what tax avoidance is

July 2014 – Krishen Mehta: ten ways developing countries can take control of their tax destinies

July 2014 – The full picture of OECD’s AIE Standard is unveiled: Catering to tax havens at the expense of developing countries

June 2014 – Survey: developing countries DO want automatic information exchange, despite OECD reticence

June 2014 – TJN’s response to a paper by two U.S. academics, funded by the tax haven of Jersey and attacking Price of Offshorehere. See also our June 2014 supplementary notes and sources for the Price of Offshore Revisitedhere.

May 2014 – The UK’s shadow economy: £40 billion lost to Treasury

Feb 2014 – TJN responds to OECD plan for automatic information exchange

2014 – The OECD’s BEPS project and developing countries. In English and Spanish.

2013 –  Towards multilateral automatic information exchange: Current practice of AIE in selected countries

July 2012Inequality: you don’t know the half of it (or why hidden offshore wealth means inequality is worse than we thought)

July 2012 – The Price of Offshore, Revisited. Estimating some $21-32 trillion stashed offshore. See also our June 2014 response to a paper attacking Price of Offshore Revisited by two U.S. academics, funded by the tax haven of Jersey, here. See also our June 2014 supplementary notes and sources for the Price of Offshore Revisited, here.

2012 – Where to draw the line? Identifying secrecy jurisdictions for applied research

2012 – Bank account registries in selected countries: lessons for registries of trusts and foundations and for improving automatic information exchange (with CCFD-Terre Solidaire) 

2012Key data report: Financial Secrecy, Banks and the Big 4 Firms of Accountants

2012 – The Council of Europe/OECD Convention on Administrative Assistance in Tax Matters

2012 – Towards Unitary Taxation of Transnational Corporations

2012 – The Creeping Futility of the Global Forum’s Peer Reviews

2011 – The UK-Swiss deal: doomed to fail

2011Briefing paper on EU Savings Tax Directive and Automatic Informatino Exchange

2011 – The Cost of Tax Abuse.

2010Policy paper on automatic tax information exchange between Northern and Southern Countries

2010 – the U.S. Foreign Account Tax Compliance Act (FATCA)

2009 – Tax Information Exchange Agreements (TIEAs)

2009 – Trusts and their Uses. No paper yet, but blog here.

2008 – The EU Savings Tax Directive. See also this 2014 FAQ.

2008 – Country by Country Reporting.      Also see our main site here.

2006 – Tax Competition.      Also see our main site here.

2005 – Source and Residence Taxation.

Tax Justice Research Bulletin

Past editions of the Tax Justice Research Bulletin are here. (If it’s not there, you can also search a different way, here)

Our newsletter, Tax Justice Focus

Click here for Tax Justice Focus

Die 5 “Wirtschaftsweisen” – was machen die so?

was beraten die so? Haben die gepennt die letzten Jahrzehnte? Oder sind die einfach nicht “soooo weise” sondern eher “verweist” und: Wer ist Bernard Lietaer? Und: Haben Sie ihn “KOMPLETT” ignoriert? Oder evtl. sind auch “nur” die Politiker welche Sie beraten beratungs-resistent? (gibt es viele mit der Krankheit)?

Hier kann man den aktullen Bericht lesen: “Zukunftsfähigkeit in den Mittelpunkt” http://www.sachverstaendigenrat-wirtschaft.de/fileadmin/dateiablage/gutachten/jg201516/wirtschafts-gutachten/jg15_ges.pdf

Derzeitige Mitglieder (2016)

http://www.sachverstaendigenrat-wirtschaft.de/index.html

Der Autor, Thilo Sarrazin

“dass das Wirtschaftswachstum um das Jahr 2020 ausläuft, weil sich der Zuwachs der Produktivität und die Abnahme der Zahl der Erwerbstätigen zu diesem Zeitpunkt kompensieren”

“Als Resultat dieser Entwicklungen könne Deutschland „Verteilungs- und Finanzprobleme zukünftig nicht mehr durch Zuwachs lösen, sondern nur noch durch Umverteilung.“ (S. 37)”

“the economy stops growing around the year 2020 because of the growth in productivity and the decrease in the number of working persons compensated each other”

“As a result of these developments, Germany can “distribution- and financial problems from then on not solve by growth, but only through redistribution.” (P. 37)”

Quelle: https://de.wikipedia.org/wiki/Deutschland_schafft_sich_ab#.E2.80.9EEin_Blick_in_die_Zukunft.E2.80.9C

 

Related Links:

http://www.taxjustice.net/tax-justice-focus/

http://www.theoffshoregame.net/offshore-game-goes-parliament/

https://twitter.com/alexcobham

https://www.gov.uk/government/topical-events/anti-corruption-summit-london-2016

https://www.theguardian.com/politics/live/2016/may/12/david-cameron-london-anti-corruption-summit-live

Finanzverfassung

“Sammelbezeichnung für alle Regelungen, die das öffentliche Finanzwesen eines Staates betreffen. Dazu gehört insbesondere das Recht, zur Erfüllung seiner Aufgaben Steuern und andere Abgaben zu erheben (Finanzhoheit); aber auch die Verteilung der Einnahmen und die Haushaltswirtschaft gehören dazu.”

Was fehlt in diesem Gesetzestext???

Die ART UND WEISE DER GELDSCHÖPFUNG/ERZEUGUNG!

WIE KOMMT NEUES GELD IN UMLAUF UND WER DARF ES IN UMLAUF BRINGEN?

DÜRFEN BANKEN ES MIT BUCHUNGSTRICKS ERZEUGEN? ODER NUR DIE ZENTRALBANK?

WER DARF MÜNZEN UND SCHEINE HERSTELLEN? WER (NUR) DIGITALES GIRALGELD/BUCHGELD?

WARUM WURDE ETWAS DERART FUNDAMENTALES AUSGESPART?

“Die F. ist in D in den Art. 104 a-108 GG festgelegt. Sie regeln a) die zwischen Bund und Ländern geteilte Finanzhoheit sowie die Finanzbeziehungen zwischen Bund, Ländern und Gemeinden, b) die Verteilung der Ausgabenlasten, c) die Gesetzgebungskompetenz in Steuerangelegenheiten, d) die Steuererträge und e) die Zuständigkeiten der Finanzverwaltung und Finanzgerichtsbarkeit.”

Quelle: http://www.bpb.de/nachschlagen/lexika/politiklexikon/17491/finanzverfassung

Erhebung von Steuern: ES IST IMMER DAS GELD OFFIZIELL AKZEPTIERT, WENN ES DAS FINANZAMT AKZEPTIERT.

HIER LIEGT DIE LETZTE GROSSE MACHT DES STAATES!

WELCHE ABER AUCH ZUNEHMEND AUSGEHEBELT WIRD, DURCH STEUER-VERMEIDUNGS-LOBBYISMUS! (Schätzungsweise 21 Trillionen USD liegen in Off-Shore-Konten und zahlen keine Steuern)

“MEASSURING SIZE OF A BLACK HOLE”

Finanzverfassungsrecht

“Das Finanzverfassungsrecht eines Staates regelt die Erhebung von Steuern. Zum Finanzverfassungsrecht im weiteren Sinne gehören auch die Grundsätze der staatlichen Haushalts-, Vermögens- und Schuldenwirtschaft und der Ordnung des Geldwesens. In Bundesstaaten wird im Finanzverfassungsrecht auch die Verteilung der Finanzhoheit zwischen Bund und Ländern geregelt.

Im Grundgesetz für die Bundesrepublik Deutschland enthält der 10. Abschnitt (Art. 104a bis 115 GG), betitelt mit Das Finanzwesen, das Finanzverfassungsrecht. Diese Normen sind Grundlage für die einzelnen Steuergesetze des Bundes und für das Haushaltsrecht, insbesondere die Bundeshaushaltsordnung und das Haushaltsgrundsätzegesetz.

Erhebung von Steuern

Die Bundesrepublik Deutschland ist ein Steuerstaat (BVerfGE 82, 159 [178]). Die Väter des Grundgesetzes hielten es für selbstverständlich, dass dem Staat das Recht zusteht, von seinen Bürgern Steuern zu erheben (BVerfGE 55, 274 [301]). Die stillschweigend vorausgesetzte Gesetzgebungs-, Ertrags- und Verwaltungshoheit wird in den Art. 104a bis 108 GG auf den Bund, die Länder und die Gemeinden verteilt.”

Quelle: https://de.wikipedia.org/wiki/Finanzverfassungsrecht

https://www.startpage.com/do/dsearch?query=deutsche+Finanzverfassung+im+Grundgesetz&cat=web&pl=opensearch&language=english

“They use Dollar as the linchpin of the global system”

new-money-for-a-new-world-interview-with-bernard-lietaer-screenshot-from-youtube-part-3-of-19

“If and when the Dollar get’s into trouble – it is the entire global system that will fall apart.

Such trouble is actually total predictable – at this point – i knew about it long time ago – that the system will not be able to sustain long term evolution.

The Dollar-Role was negotiated 1944 (Bretton-Woods) at the peak of the power of the United States – they took over the role of the British Pound – in terms of managing the global system.

It is a system of privilege – because it is a privilege – would not be permanent – it was not permanent for the British either.

The Question is: What happens afterwards?

The default would will be

3 monetary zones

– which will enter in competition. There will be a

Dollar dominated zone – probably the western hemisphere

– this is what at least the United States would like to do – as a fall-back.

There gonna be a

European dominated zone – and an Asian zone.

The volatility between these 3 zones will be higher than they are now.

There will be foreign-exchange-control between these 3 zones – and

there will be war between these 3 zones – because zones like oil-producing-middle-east or India do not fit in such a scheme.

So who has influence in these critical areas?

Historically these questions has been resolved in war.

That i was hoping to create an initiative that would be “neutral”.

A currency that is nobody’s national currency.

A currency that is nobody’s national interest.

A currency that would be backed by the major commodities of the global world

– these dependencies exist already.

And in addition – perhaps the most important from my perspective – to create

a currency that actually makes it profitable for the biggest, largest multi-national businesses to think long-term.

Thinking long-term for the corporations is a precondition for a sustainable planet.

It’s the big corporations that actually make the decisions of what we will be doing in the future – it is not governments – and it is certainly not be citizens.

If corporations only think to the next 2 or 3 quarters – that will not get us to a sustainable planet – that will work for everybody.

I was hoping with a system that makes it profitable to think long-term – that would also solve the geopolitical issues that i just mentioned.

We actually remove the “palm”(?) from the chessboard.

In other words – that dimensions would have a safety-zone.

And that what i was trying to introduce first within the Euro-Environment – that was blocked.

That’s why i was trying again in the 1990s – and it did not work either – because i know understand why –

in 5000 Years of History – there have never been preemptive change in the monetary systems – because the objections that i got from the bigger businesses after having checked that the system would work technically (that was tested several times) – but question is:

“allright – will that not perceived as a possible alternative to the Dollar?”

And then the Americans will not like it – and then everything freezes. Nothing happens.

So that’s why historically no preventive change is occurring because there is always one power that has the advantage of the status-quo.

And as long as that power is there – nobody will dare to change it or challenge it.

And that has been what we are repeating now unfortunately – with a huge cost – not only of businesses – but to the population on this globe.

Because the break-down of the entire supply-chains on a global level – will be a very costly affair.