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  • Norfolk Island and Its Tax Haven

    Author(s)
    Van Fossen, Anthony
    Griffith University Author(s)
    Van Fossen, Anthony B.
    Year published
    2002
    Metadata
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    Abstract
    The first Pacific Islands offshore financial centre was born in 1966 on Norfolk Island. This paper analyses the historical trajectory of Norfolk Island's tax haven in terms of its dialectical tensions with the Australian federal government - tensions between self-determination and subordination which emerge from Norfolk's anomalous status as a self-governing external territory of Australia. Promoters of Norfolk Island's tax haven have seen its potential to become a major global offshore financial centre blocked by the Australian federal government. Yet, at major critical junctures (in 1976, 1991 and 2000) the Australian ...
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    The first Pacific Islands offshore financial centre was born in 1966 on Norfolk Island. This paper analyses the historical trajectory of Norfolk Island's tax haven in terms of its dialectical tensions with the Australian federal government - tensions between self-determination and subordination which emerge from Norfolk's anomalous status as a self-governing external territory of Australia. Promoters of Norfolk Island's tax haven have seen its potential to become a major global offshore financial centre blocked by the Australian federal government. Yet, at major critical junctures (in 1976, 1991 and 2000) the Australian federal campaigns that threatened Norfolk's residential tax haven disintegrated in the face of concerted local opposition, although the danger has never entirely disappeared. The island's political economy and external relations are likely to remain inextricably bound to its tax haven.
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    Journal Title
    Australian Journal of Politics and History
    Volume
    48
    Issue
    2
    Publisher URI
    http://www.blackwell-synergy.com/doi/abs/10.1111/1467-8497.00259
    DOI
    https://doi.org/10.1111/1467-8497.00259
    Copyright Statement
    © 2002 Blackwell Publishing. The definitive version is available at [www.blackwell-synergy.com.]
    Subject
    Policy and Administration
    Political Science
    Historical Studies
    Publication URI
    http://hdl.handle.net/10072/6513
    Collection
    • Journal articles

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