“The Emergence and Expansion of Tax Havens, 1850-2000: Insights From a New Dataset”



How and why does a country become a tax haven? This paper participates in answering this question by using a new database that traces back the offshore legal history of tax havens. I first discuss the construction of the database. Then, I describe the emergence of tax havens from the nineteenth century to the present era. Finally, I discuss the role of different determinants that serve to explain the rise of tax havens.