“The Emergence and Expansion of Tax Havens, 1850-2000: Insights From a New Dataset”
Abstract
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.
Published in
Tax Evasion and Tax Havens since the Nineteenth Century in 2022, Palgrave Macmillan, Editors Sébastien Guex and Hadrien Buclin., 2023