The WOWMA Dataset on Tax Haven Emergence Version 0.2
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Chronological data
Year of publication2025
Date of availability in catalog2025-10-28
Available from / since 2025-10-28
Language of the resource
English
Editor
Other contributors
Abstract
The WOWMA dataset compiles contemporary and historical information on all of the world’s tropical and subtropical island jurisdictions for years between 1804 and 2024 to enable analyses of the factors driving tax haven emergence in this geographical and temporal context. The variables so far included are described in the accompanying codebook.
Resource type
Dataset
Kinds of Data
Observation Data
Secondary Data
Other
Secondary Data
Other
Methods
Compilation / Synthesis
Aggregation
Observation (Computer-based)
Aggregation
Observation (Computer-based)
Thematic classification
Politische Ökonomie
Keywords
Politik; Ökonomie; Steueroase; Historisches Erbe; Kolonialismus; Mikrostaaten; Staatenbildung; Dekolonisierung; Fiskalpolitik; Wirtschaftspolitik; Politische Akteure; Institution; Steuerungsprozesse; Investition; Politische Stabilität; Demokratisierung; Einkommenssteuer; Politics; Economy; Tax Haven; Historical Legacy; Colonialism; Microstates; State-building; Decolonisation; Fiscal Policy; Economic Policy; Political Actors; Institution; Governance; Investment; Political Stability; Democratisation; Income Taxation
Notes
Lukas Hakelberg gratefully acknowledges funding for this project from the European Research Council under grant number 101116229 – WOWMA – ERC-2023-STG. The funding body played no role in the design, execution, analysis and interpretation of data, or writing the study.
Faculty / department
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Rightsholder
Time Period of the Collection of the Data
2021-08-02 - 2025-08-29
Time Period of the Creation of the Dataset
2025-10-19
Temporal Coverage of the Dataset
1804 - 2024
Geolocation (Country)
Aruba; Anguilla; American Samoa; Antigua and Barbuda; Guyana; Bonaire, Sint Eustatius and Saba; Bahrain; Bahamas; Saint Barthélemy; Belize; Bermuda; Barbados; Brunei Darussalam; Cook Islands; Comoros; Cabo Verde; Cuba; Curaçao; Cayman Islands; Cyprus; Dominica; Dominican Republic; Tanzania, United Republic of; Fiji; Micronesia (Federated States of); Guadeloupe; Grenada; Guam; Hong Kong; Haiti; Jamaica; Kiribati; Saint Kitts and Nevis; Saint Lucia; Macao; Saint Martin (French part); Maldives; Marshall Islands; Malta; Montserrat; Martinique; Mauritius; Mayotte; New Caledonia; Norfolk Island; Niue; Nauru; Pitcairn; Palau; Papua New Guinea; Puerto Rico; French Polynesia; Réunion; Singapore; Solomon Islands; Sao Tome and Principe; Sint Maarten (Dutch part); Seychelles; Turks and Caicos Islands; Tokelau; Timor-Leste; Trinidad and Tobago; Tonga; Tuvalu; Saint Vincent and the Grenadines; Virgin Islands (British); Virgin Islands (U.S.); Vanuatu; Wallis and Futuna; Samoa
Geolocation (Region/Location)
British West Indies