par Laffitte, Sébastien 
Référence Tax Evasion and Tax Havens since the Nineteenth Century, Springer International Publishing, page (37-54)
Publication Publié, 2023-01
Référence Tax Evasion and Tax Havens since the Nineteenth Century, Springer International Publishing, page (37-54)
Publication Publié, 2023-01
Partie d'ouvrage collectif
| Résumé : | 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. |
