Early American Tax Havens
16 Pages Posted: 3 Jun 2018
Date Written: May 21, 2018
Abstract
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.
Keywords: Tax Haven, Tax Arbitrage, Tax Capitalization, Tax Amortization
JEL Classification: H26, N11, N21
Suggested Citation: Suggested Citation
Wright, Robert Eric, Early American Tax Havens (May 21, 2018). Available at SSRN: https://ssrn.com/abstract=3182496 or http://dx.doi.org/10.2139/ssrn.3182496
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