Centre for Tax System Integrity

Research Projects and Surveys

Tax Havens: Building Sustainable Economies from Lost Tax Revenue

Using tax havens to keep assets out of the reach of tax authorities is an option available to those with money and resources. Tax havens also provide a life line to states that lack the resources or a rich industry base from which to build a sustainable economy.

Understanding the perspectives of wealthy taxpayers, multinationals, tax advisors, tax haven residents, and tax authorities is the central objective of this research project which has involved interviews world-wide with tax haven participants and informants.

Chief Investigator

Dr Greg Rawlings

Data Set

Interviews were conducted with 48 accountants, lawyers, regulators, fund managers, insurers, CEOs, fiduciaries and political leaders in Australia (2002-2004), Samoa (November-December 2002), Andorra and Guernsey (December 2003 and January 2004), Paris (February 2004) and Singapore (February 2004).

Key Publications

Rawlings, G.
Taxes and international treaties: Responsive regulation and the reassertion of offshore sovereignty, Law and Policy 29(1) 2007:51-66.

Rawlings, G.
Mobile people, mobile capital and tax neutrality: Sustaining a market for offshore finance centres, Accounting Forum 29 2005: 289-310.

Rawlings, G. et al.
The Amounts and Effects of Money Laundering: Report for the Dutch Ministry of Finance
. Utrecht School of Economics and the Australian National University, 2005.

Rawlings, G.
Laws, Liquidity and Eurobonds: The making of the Vanuatu Tax Haven, Journal of Pacific History 39(3) 2004: 325-341.



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