Jayaraman, T.K.; Choong, Chee-Keong - In: International Journal of Economic Policy in Emerging … 3 (2010) 2, pp. 129-146
Capital mobility and absence of direct taxation have made Vanuatu, an attractive Offshore Financial Centre (OFC) in the Pacific, since its independence in 1980. Consequently, Vanuatu has been depending on trade taxes. As Vanuatu would become part of a Pacific free trade area by 2015, policy...
