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The WOWMA Dataset on Tax Haven Emergence Version 0.2

  • Lukas Hakelberg (Creator)
  • Leo Ahrens (Contributor)
  • Loriana Crasnic (Contributor)
  • Everton Carneiro da Silva (Data Collector)
  • Nadja Spatzl (Data Collector)
  • Leonie Hubert (Data Collector)
  • Guram Kvaratskhelia (Data Collector)
  • Paula Schumm (Data Collector)
  • Fernanda Soares Povill de Souza (Data Collector)
  • Rizwan Wazir (Data Collector)
  • Daniela Gonzalez Lopez (Data Collector)

Dataset

Description

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.
Date made available28.10.2025
PublisherMedien- und Informationszentrum, Leuphana Universität Lüneburg
Geographical coverageABW

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