‘“Offshore” or “Shorn Off”: The OECD’s Harmful Tax Competition Initiative and Development in Small Island Economies

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

The difficulties of developing and executing a sustainable development program in Small Island Economies (SIEs) are well documented.1 Comparatively small domestic markets, remote export markets, a dearth of natural and human resources, susceptibility to environmental change and natural disasters, plus limitations on the state’s capacity to govern economic activity have narrowed the range of feasible development strategies resulting in a reliance on sectors vulnerable to the vicissitudes of the global economy (Demas 1965; Kakazu 1994; Briguglio 1995; Commonwealth Secretariat/World Bank Joint Task Force on Small States 2000: 5–19).
Original languageEnglish
Title of host publicationGlobal Encounters
Subtitle of host publicationInternational Political Economy, Development and Globalization
EditorsGraham Harrison
Place of PublicationBasingstoke
PublisherPalgrave
Pages195-212
Number of pages18
ISBN (Electronic)978-0-230-50281-9
ISBN (Print)978-1-349-51506-6
DOIs
Publication statusPublished - 2005

Publication series

NameInternational Political Economy Series

Keywords

  • development
  • offshore finance
  • tax havens
  • tax avoidance
  • OECD

ASJC Scopus subject areas

  • Development
  • Political Science and International Relations

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