Steven Dean (Brooklyn; transferring to Boston College) presents Surrey’s Silence: Subpart F and the Swiss Subsidiary Tax that By no means Was, 87 Legislation & Contemp. Probs. __ (2024), on the OMG Transatlantic Tax Talks Collection (OMG = Oxford-Michigan-MIT-Munich-Georgetown) as we speak and at Princeton tomorrow as a part of its Symposium on Legislation, Identification, and Financial Improvement within the Submit-Colonial Period: The Case of the Northern Atlantic and Bigger Caribbean Areas:

Was Stanley Surrey racist? Was he a coward for not talking as plainly in regards to the Swiss tax haven drawback in public because the Surrey Papers reveal his staff did in non-public? Within the broad sweep of historical past Surrey’s silence could have mattered an excellent deal or it could have mattered little or no. The quiet side of the Liberia drawback that it highlights undoubtedly does. Exploiting the general public’s misunderstanding of the time period tax haven as Surrey shortly discovered to do has develop into second nature to students and policymakers alike. No much less highly effective than the loud side of the Liberia drawback, the canine whistle politics it embodies demean all those that harness it by railing in opposition to tax havens simply because it does those that decry “welfare cheats or unlawful aliens.”