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dc.contributor.authorSharman, J.en_US
dc.date.accessioned2017-05-03T15:21:18Z
dc.date.available2017-05-03T15:21:18Z
dc.date.issued2005en_US
dc.date.modified2009-08-25T07:41:25Z
dc.identifier.issn01559982en_US
dc.identifier.doi10.1016/j.accfor.2005.03.006en_AU
dc.identifier.urihttp://hdl.handle.net/10072/25324
dc.description.abstractThis paper examines the fortunes of South Pacific tax havens in light of recent international campaigns to raise minimum regulatory standards. The paper is structured around three puzzles. The first is that although offshore sectors have generated meagre returns and are now associated with rising costs, this has not prevented existing players mounting a spirited defence of their offshore sectors. Secondly, although Pacific islands states would seem to be highly vulnerable to international pressure, they have also been the most recalcitrant in response to international regulatory initiatives. The third puzzle is that although onshore countries and international organisations bemoan the negative consequences of Pacific tax havens, they have been unwilling to offer the tiny sums necessary to buy out these offshore centres.en_US
dc.description.peerreviewedYesen_US
dc.description.publicationstatusYesen_AU
dc.languageEnglishen_US
dc.language.isoen_AU
dc.publisherElservieren_US
dc.publisher.placeAdelaideen_US
dc.publisher.urihttp://www.sciencedirect.com/science/journal/01559982en_AU
dc.relation.ispartofstudentpublicationNen_AU
dc.relation.ispartofpagefrom311en_US
dc.relation.ispartofpageto323en_US
dc.relation.ispartofissue3en_US
dc.relation.ispartofjournalAccounting Forumen_US
dc.relation.ispartofvolume29en_US
dc.rights.retentionYen_AU
dc.subject.fieldofresearchcode360100en_US
dc.titleSouth Pacific tax havens: From leaders in the race to the bottom to laggards in the race to the top?en_US
dc.typeJournal articleen_US
dc.type.descriptionC1 - Peer Reviewed (HERDC)en_US
dc.type.codeC - Journal Articlesen_US
gro.date.issued2005
gro.hasfulltextNo Full Text


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