Scholars and policy-makers know a lot about the ways offshore financial centers compete with one another to offer secrecy to elites, but still know too little about how and why elites take up these offerings to conceal their assets and identities offshore. This paper fills the gap in knowledge by examining the distinct patterns for achieving offshore secrecy among elites in 65 countries. We take a cross-national comparative perspective, showing that the patterns are contingent in part on poli...
