‘“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
Publisher	Palgrave Macmillan
Pages	195-212
ISBN (Print)	978-0-230-50281-9, 978-1-349-51506-6
DOIs	https://doi.org/10.1057/9780230502819_11
Publication status	Published - 2005
Externally published	Yes

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https://arrow.tudublin.ie/globoo/13Licence: CC BY-NC-SA

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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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‘“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. Palgrave Macmillan, 2005. p. 195-212.

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

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AB - 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).

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

Abstract

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