Abstract
Much of the legal geography of wealth and wealth inequality—the cartography of capitol distribution and financial concern—is easily expressed in coordinates that define neighborhoods and visible in structured spaces of both confinement and opportunity. There are elite zip codes, million-dollar blocks, and pockets of poverty across the landscape. Some geographic localizations of family money tend, however, more toward the offsite, the clandestine, and most particularly the offshore. For high-wealth families and individuals—and the financial institutions that cater to them—the dream of finding offshore islands and locating off-map comes with many benefits since remote siting promises not just the spatial privacy of geographic isolation but also freedom from the governmental regulation that prevails onshore. ...
Document Type
Article
Publication Date
2023
Recommended Citation
Allison Tait, Tax-Free and the Offshore Imaginary, 20 Pitt. Tax Rev. 313 (2023).
