The Emergence of the Swiss Tax Haven, 1816–1914

There is general consensus that tax havens have long played a major role in the evolution of capitalist system on global scale. also no doubt Switzerland one first, if not haven to emerged, as well most important world. However, knowledge and understanding history, particularly distant past, remains lacking, despite considerable volume literature devoted them. Therefore, this article attempts make two innovative contributions. The first an attempt explain emergence Swiss haven, by analyzing processes factors whose intertwining led its emergence. It thus improves genesis at international level. second contribution show already eve World War I, Confederation possessed necessary characteristics for haven.