Early American Tax Havens

Claims to the contrary notwithstanding, tax havens existed long before the twentieth century. This paper explores one of them, mainland British North America. It shows that real estate tax capitalization/amortization was incomplete, so British investors could have engaged in tax arbitrage by exchanging landed estates in Britain for ones of equal value in the colonies, as several did

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Year of publication:	2018
Authors:	Wright, Robert E.
Publisher:	[2018]: [S.l.] : SSRN
Subject:	Steueroase \| Tax haven \| Steuervermeidung \| Tax avoidance

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Extent:	1 Online-Ressource (16 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments May 21, 2018 erstellt
Other identifiers:	10.2139/ssrn.3182496 [DOI]
Classification:	H26 - Tax Evasion ; N11 - U.S.; Canada: Pre-1913 ; N21 - U.S.; Canada: Pre-1913
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012918564