Footnote:
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments May 21, 2018 erstellt
Description:
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