2024
DOI: 10.31219/osf.io/2jcbs
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The Whiteness of Wealth Management: Colonial Economic Structure, Racism, and the Emergence of Tax Havens in the British Caribbean

Lukas Hakelberg,
Leo Ahrens,
Loriana Crasnic

Abstract: The Commonwealth Caribbean is often considered an archipelago of tax havens. Despite sharing attributes conventionally associated with tax havens, however, only a few Caribbean jurisdictions with a (post-)colonial relationship to the United Kingdom have become important exporters of financial services. Why have so few jurisdictions of the Commonwealth Caribbean attracted foreign capital? We argue that tax havenry ultimately resulted from an island’s agricultural suitability. Whereas British settlers created pl… Show more

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