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

Richard Woodward

doi:10.1057/9780230502819_11

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

Richard Woodward

Research output: Chapter in Book/Report/Conference proceeding › Chapter › peer-review

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 language	English
Title of host publication	Global Encounters
Subtitle of host publication	International Political Economy, Development and Globalization
Editors	Graham Harrison
Place of Publication	Basingstoke
Publisher	Palgrave
Pages	195-212
Number of pages	18
ISBN (Electronic)	978-0-230-50281-9
ISBN (Print)	978-1-349-51506-6
DOIs	https://doi.org/10.1057/9780230502819_11
Publication status	Published - 2005

Publication series

Name	International Political Economy Series

Keywords

development
offshore finance
tax havens
tax avoidance
OECD

ASJC Scopus subject areas

Development
Political Science and International Relations

Access to Document

10.1057/9780230502819_11

Political Economy Research Centre Development and Governance Conference
Woodward, R. (Speaker)
5 Jul 2002
Activity: Participating in or organising an event › Participation in conference

Cite this

‘“Offshore” or “Shorn Off”: The OECD’s Harmful Tax Competition Initiative and Development in Small Island Economies. / Woodward, Richard.
Global Encounters: International Political Economy, Development and Globalization. ed. / Graham Harrison. Basingstoke: Palgrave, 2005. p. 195-212 (International Political Economy Series).

Research output: Chapter in Book/Report/Conference proceeding › Chapter › peer-review

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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{\textquoteright}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).",

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KW - tax avoidance

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

Abstract

Publication series

Keywords

ASJC Scopus subject areas

Access to Document

Fingerprint

Activities

Political Economy Research Centre Development and Governance Conference

Cite this