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In a large soup pot, heat the oil. Add the reserved shrimp shells and cook over moderately high heat until they turn pink, about 4 minutes.
Add the carrots, celery and one-third of the onions; season with salt and pepper and cook until tender, about 5 minutes.
Slowly add the brandy and cook until it has reduced to 2 tablespoons, about 4 minutes.
Stir in the tomato paste and cook until the vegetables are well-coated, about 2 minutes.
Add the peppercorns, tarragon sprigs, thyme, garlic, bay leaves and water and bring to a simmer.
Cook until the shrimp broth is very flavorful and has reduced to 8 cups, about 45 minutes.
Strain the shrimp broth into a large bowl and discard the solids.
Wipe out the soup pot. Add the butter and melt over moderate heat.
Stir in the flour and cook, stirring, for 3 minutes.
Add the remaining onions and the corn and cook until softened, about 5 minutes.
Slowly whisk in the reserved broth. Bring to a simmer and cook over moderately low heat for 15 minutes.
Raise the heat to moderate. Add the shrimp and cook until white throughout, about 3 minutes.
Stir in the cream and season the soup with salt and pepper.
Ladle the soup into bowls, sprinkle with the chopped tarragon and serve.