This paper introduces the concept of a Luxury Freeport to describe a novel form of offshore where art and other high-end goods can be stored indefinitely without tax and duty-payments being made. The paper makes three key contributions to our understanding of these new actors in the global political economy. First, it conceptualizes Luxury Freeports as part of what has been called the ‘offshore world’, showing that over the course of the last decade these previously understudied sites have become part of an evolving global ecosystem of tax avoidance. Second, the paper attributes the rise of this new form of offshore to meso-level spillover effects within the offshore world itself: this new model of offshore was born from a combination of the competitive ‘push’ of the rapid spread of Open Customs Warehouses at the turn of the century and the investment ‘pull’ of large pools of money needing new investment outlets in the wake of the recent multilateral effort to clamp down on banking secrecy. Third, it examines how the development and diffusion of the Luxury Freeport model has been shaped and constrained by this clampdown. Navigating the regulatory push against offshore and in an effort to mainstream and legitimize their activities, newer Luxury Freeports have aligned themselves both with the exclusive and high cultural capital environment of the art world and the ecosystem of specialized services offered by the wealth management industry.

本文介绍了豪华自由港的概念描述一种新颖的海上形式，可以无限期地存放艺术品和其他高端商品而无需缴税和缴纳关税。本文为我们对全球政治经济中这些新角色的理解做出了三个关键贡献。首先，它将豪华自由港概念化为所谓的“离岸世界”的一部分，这表明在过去十年中，这些先前未被研究的地点已成为不断发展的全球避税生态系统的一部分。其次，本文将这种新型的离岸形式的崛起归因于离岸世界本身内的中观水平的溢出效应：这种新的离岸模式源于世纪之交开放式仓库快速传播的竞争性“推动”和紧随其后需要新投资网点的大量资金的投资“拉动”的结合。最近多边努力遏制银行保密。第三，它研究了豪华自由港模型的发展和扩散是如何通过这种限制而形成和约束的。为了规避海外监管，并努力使其活动主流化和合法化，新的奢侈品自由港已与艺术界独有的高级文化资本环境以及财富管理行业提供的专业服务生态系统保持一致。