Law and Political Economy in Vanuatu's Tax Haven
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Xavier Cabannes
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Abstract
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.
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Comparative Law Journal of the Pacific/Journal de Droit Compare du Pacifique
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18
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© The Author(s) 2015. The attached file is reproduced here in accordance with the copyright policy of the publisher. For information about this journal please refer to the journal’s website or contact the authors.
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Law not elsewhere classified
Law