Attractive Sources. Tax Havens’ Emergence: Mythical Origins versus Structural Evolutions

The article proposes a new interpretation of the development tax havens in 19th and 20th centuries. Few historians have addressed this issue, long-term narratives over evolution remain unconvincing rely on several misconceptions anachronisms. The first examines supposed origins before First World War. It contradicts idea that modern history began during financial globalization Belle Epoque. Indeed, movements capital flight caused by taxation became significant only from 1914 onwards due to rise taxes warring countries. second part thus focuses interwar years demonstrating how offshore centres already played crucial role functioning gold exchange standard Europe at time – fact has overlooked. Finally, analyses revival economy occurred after period decline end 1950s onwards. challenges thesis resurgence was deeply driven decolonisation highlights process connected liberalization rich countries regeneration havens. This provides serious perspective subject based extensive investigations into archives. As such, it offers contribution economic history.