Geoffroy Legentilhomme
Biographic Data
| ID | 1084857 |
|---|---|
| NAME | Geoffroy Legentilhomme |
| GIVEN NAMES | Geoffroy |
| FAMILY NAME | Legentilhomme |
| SIGNATURE | LEGENTILHOMME G |
| AFFILIATIONS | University of Zurich |
| VERIFIED | No |
| TOTAL WORKS | 6 |
| TOTAL CITATIONS | 7 |
| WORKS AS AUTHOR | 6 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2020 |
| LATEST PUBLICATION YEAR | 2026 |
| H-INDEX | 2 |
A paradise for foreign capitalists? Expenditure-based taxation in Switzerland, 1916–2020
Expenditure-based taxation ( forfait fiscal/Pauschalbesteuerung ) is a distinctive Swiss tax regime under which wealthy non-working foreign residents are taxed according to their estimated living expenses and not, as ordinary taxpayers, on their income or wealth. Drawing on new sources, we analyse the emergence, expansion, and resilience of this tax regime. We show how it became embedded in cantonal tax systems despite repeated criticism from fed…
The golden layer
On the basis of a new dataset of top wealth holdings at the taxpayer level for the Swiss canton of Zurich from 1880 to 1952, this article makes two main contributions. First, we provide an estimate of the top 0.1 per cent wealth share and show that wealth concentration in Zurich exhibited significant stability in comparative perspective. Second, we provide a collective portrait of the top 0.1 per cent wealth share, highlighting patterns of contin…
The Swiss Patrician Families between Decline and Persistence
Scholarship demonstrated the major role of inheritance and kinship for elite’s power reproduction, particularly among noble families. In the absence of monarchic and court structures, ruling classes that enjoyed privileges and engaged in social closure could become the functional equivalent of a nobility. In this paper, we examine the evolution of the power of Swiss patrician families in the three major Swiss cities (Basel, Geneva, and Zurich) si…
Élites et pouvoir dans les grandes villes suisses (1890-2020)
Qui règne sur les grandes villes suisses ? Les partis de gauche, les dirigeant ·e·s des principales banques, ou plutôt les anciennes familles patriciennes ? Cet ouvrage aborde ces questions dans une perspective longue en offrant de nouvelles et stimulantes perspectives sur l'histoire des élites. En ouvrant la voie à une histoire transnationale des élites locales, il explore aussi les ramifications de ces élites à diverses échelles spatiales. En r…
Cyberpunk Victoria
British capitalism was a knowledge economy that lived on reliable numerical information. We argue that human computers and the algorithms they used played a vital intermediation role and supported the growth of the British capital market, because they resolved digital information asymmetries. Given the lack of an archive for 'Cyberpunk Victoria', we demonstrate the computers' role as financial intermediaries by identifying their imprint on the pr…
Animal Welfare Promotion as a Mechanism of Moral Certification
How do nonhuman animal welfare campaigns influence the institutional use of nonhuman animals? This article narrates an episode of nineteenth century history of Geneva, pertaining to the use of nonhuman animals in science, to argue that welfare advocacy is a risky, and indeed sometimes counterproductive, endeavor. In the late nineteenth century, the mainstream Genevan animal welfare group ( SGPA ) refused to condemn vivisection, and decided to sid…
The Swiss Patrician Families between Decline and Persistence
Scholarship demonstrated the major role of inheritance and kinship for elite’s power reproduction, particularly among noble families. In the absence of monarchic and court structures, ruling classes that enjoyed privileges and engaged in social closure could become the functional equivalent of a nobility. In this paper, we examine the evolution of the power of Swiss patrician families in the three major Swiss cities (Basel, Geneva, and Zurich) si…
Élites et pouvoir dans les grandes villes suisses (1890-2020)
Qui règne sur les grandes villes suisses ? Les partis de gauche, les dirigeant ·e·s des principales banques, ou plutôt les anciennes familles patriciennes ? Cet ouvrage aborde ces questions dans une perspective longue en offrant de nouvelles et stimulantes perspectives sur l'histoire des élites. En ouvrant la voie à une histoire transnationale des élites locales, il explore aussi les ramifications de ces élites à diverses échelles spatiales. En r…
Animal Welfare Promotion as a Mechanism of Moral Certification
How do nonhuman animal welfare campaigns influence the institutional use of nonhuman animals? This article narrates an episode of nineteenth century history of Geneva, pertaining to the use of nonhuman animals in science, to argue that welfare advocacy is a risky, and indeed sometimes counterproductive, endeavor. In the late nineteenth century, the mainstream Genevan animal welfare group ( SGPA ) refused to condemn vivisection, and decided to sid…
Cyberpunk Victoria
British capitalism was a knowledge economy that lived on reliable numerical information. We argue that human computers and the algorithms they used played a vital intermediation role and supported the growth of the British capital market, because they resolved digital information asymmetries. Given the lack of an archive for 'Cyberpunk Victoria', we demonstrate the computers' role as financial intermediaries by identifying their imprint on the pr…
The Swiss Patrician Families between Decline and Persistence
Scholarship demonstrated the major role of inheritance and kinship for elite’s power reproduction, particularly among noble families. In the absence of monarchic and court structures, ruling classes that enjoyed privileges and engaged in social closure could become the functional equivalent of a nobility. In this paper, we examine the evolution of the power of Swiss patrician families in the three major Swiss cities (Basel, Geneva, and Zurich) si…
Élites et pouvoir dans les grandes villes suisses (1890-2020)
Qui règne sur les grandes villes suisses ? Les partis de gauche, les dirigeant ·e·s des principales banques, ou plutôt les anciennes familles patriciennes ? Cet ouvrage aborde ces questions dans une perspective longue en offrant de nouvelles et stimulantes perspectives sur l'histoire des élites. En ouvrant la voie à une histoire transnationale des élites locales, il explore aussi les ramifications de ces élites à diverses échelles spatiales. En r…
The golden layer
On the basis of a new dataset of top wealth holdings at the taxpayer level for the Swiss canton of Zurich from 1880 to 1952, this article makes two main contributions. First, we provide an estimate of the top 0.1 per cent wealth share and show that wealth concentration in Zurich exhibited significant stability in comparative perspective. Second, we provide a collective portrait of the top 0.1 per cent wealth share, highlighting patterns of contin…
A paradise for foreign capitalists? Expenditure-based taxation in Switzerland, 1916–2020
Expenditure-based taxation ( forfait fiscal/Pauschalbesteuerung ) is a distinctive Swiss tax regime under which wealthy non-working foreign residents are taxed according to their estimated living expenses and not, as ordinary taxpayers, on their income or wealth. Drawing on new sources, we analyse the emergence, expansion, and resilience of this tax regime. We show how it became embedded in cantonal tax systems despite repeated criticism from fed…
Political science (4 works) · Historical Economic and Social Studies (3 works) · Law (3 works) · Biology (2 works) · Computer Science (2 works) · Economic Theory and Institutions (2 works) · Economics (2 works) · Law (2 works) · Politics (2 works) · Sociology (2 works)