Law and Political Economy in Vanuatu's Tax Haven
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This article examines why Vanuatu creates a congenial legal environment for an offshore financial centre (OFC). There are four structural reasons. The OFC turns Vanuatu into a legal transplant laboratory. It makes significant contributions to its small local economy. The OFC's subculture plays an important role in the country's domestic politics. Vanuatu contains few interest groups which are inclined to oppose tax haven development.
Comparative Law Journal of the Pacific/Journal de Droit Compare du Pacifique
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Law not elsewhere classified