Brad Setser was pretty sure Ireland would crop up on the list, but the US economist just wasn’t sure how high. A former staff economist at the United States Department of the Treasury, Setser was following the money, attempting to trace the dividends that had been repatriated back to the US following Donald Trump’s 2017 Tax Cuts and Jobs Act. Setser had expected that much of the cash would have been routed back from traditional tax havens – counties with sandy beaches, brass plates and limited economic activity. He also suspected that the Netherlands, a global financial intermediary, would feature…

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