Norfolk Island and Its Tax Haven

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Title Norfolk Island and Its Tax Haven
Author Van Fossen, Anthony Belgrano
Journal Name Australian Journal of Politics and History
Year Published 2002
Place of publication UK, Australia
Publisher Blackwell Publishing Ltd.
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 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.
Peer Reviewed Yes
Published Yes
Publisher URI http://www.blackwell-synergy.com/doi/abs/10.1111/1467-8497.00259
Alternative URI http://www.blackwell-synergy.com/links/doi/10.1111%2F1467-8497.00259
Copyright Statement Copyright 2002 Blackwell Publishing. The definitive version is available at [www.blackwell-synergy.com.]
Volume 48
Issue Number 2
Page from 210
Page to 225
ISSN 0004-9522
Date Accessioned 2003-04-15
Date Available 2007-03-14T21:52:17Z
Language en_AU
Research Centre Griffith Asia Institute
Faculty Faculty of Arts
Subject Political Economy
URI http://hdl.handle.net/10072/6513
Publication Type Journal Articles (Refereed Article)
Publication Type Code c1

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