S├ębastien Laffitte

Assistant Professor
THEMA, CY Cergy Paris University

Historical Tax Havens Database (HTHD)

This webpage presents the Historical Tax Havens Database (HTHD) constructed in Laffitte (2024). The databases tracks the construction of Tax Havens' legal architecture all over the 20th century for 48 tax havens in the world.

Data Documentation

Documentation for the Historical Tax Havens Database (HTHD)


The database can be downloaded in csv format here and in Stata format here.


Please cite both the database and the paper when using the database.

Paper citation:
Laffitte, S. (2024). The Market for Tax Havens. EU Tax Observatory Working Paper No. 22.

Data citation:
Laffitte, S. (2024). The Historical Tax Havens Database (HTHD).

Do not hesitate to contact me for any additional information or to inform me that you are using this data!