Norms,coercion and contracting in the struggle against ‘harmful’ tax competition

The world's richest and most powerful countries have become increasingly concerned about revenue lost to tax havens, and fear that tax competition might spark a fiscal ‘race to the bottom’, yet they have failed to pressure much smaller and weaker tax haven states into reform. This article argues that the OECD-sponsored campaign against ‘harmful’ tax competition has been unsuccessful because regulative norms have severely constrained the means legitimately able to be employed. Early decisions on how the campaign was designed subsequently brought norms into play which have not only ruled out the use of coercion, but also the use of side payments, despite the massive potential benefits available to both sides from a deal between tax havens and OECD states. The failure to strike a deal cannot be explained by high transaction costs nor by corporate lobbying in defence of tax shelters. Regulative norms can thus affect economic bargaining in the international arena by preventing mutually advantageous exchanges that are nevertheless regarded as inappropriate.     

Killing the goose that laid the golden egg? Australia's resource policy regime in comparative perspective

A common criticism of the minerals resource rent tax (MRRT) was that it would ‘kill the goose that laid the golden egg’ for the Australian economy. Mining companies, their industry associations, and the Liberal–National Coalition all argued the MRRT would reduce Australia's attractiveness for mining investment, and lead to ‘capital flight’ as resource firms shifted towards lower-taxing competitors. To evaluate this claim, it is necessary to compare Australia's resource policy regime – including, but not limited to, its taxation elements – against those of its principal competitors. This article undertakes such an evaluation by comparing Australian resource policies with those of nine of its major mineral and energy competitor countries. This survey reveals that Australia's comparatively high mining tax rates are partially offset by its ‘non-interventionist’ approach to resource policy, and that it has retained good rankings on international political risk surveys. There is some evidence of short-term market response to the mining tax, but there is little evidence of sustained capital flight occurring due to the MRRT. These data collectively suggest that the MRRT did not significantly undermine Australia's attractiveness for international mining investment, despite widespread perceptions to the contrary.     

Coast Versus Inland: Two Different Queenslands?

To a degree unparalleled in any other major nation, Australia's society and economy shows a spatial dichotomy between a restricted but relatively well-endowed coastal strip and a vast, under-endowed interior. Much of the nation's economic history has been shaped by alternating phases of convergence and divergence in the relative fortunes of coast and interior. Queensland is the state which most clearly typifies this Australian dichotomy, the more so because of the high expectations placed on inland development and the recent strong impulse towards coastal growth and inland decline. The persistent and severe decline of the inland has been overshadowed by economic and demographic growth along the coast. The fortunes of the state are increasingly tied to the future of its coastlands.     

Vanuatu in Australia–China–Taiwan relations

Vanuatu became a major issue in Australia–China–Taiwan relations during Serge Vohor's turbulent prime ministership in 2004. Already engaged in a struggle with Australia over ‘good governance’, Vohor signed an agreement diplomatically recognising Taiwan. Chinese and Australian pressure led to Vohor's ouster, and a diplomatic setback for Taiwan. Although Australia and Taiwan viewed each other as side issues in this episode, with Australia focused on Vohor and Taiwan on China, their interests were directly opposed during the episode. As became evident in the aftermath of the post-election riot in Solomon Islands in April 2006, these divergent positions have had a lasting negative impact on each country's perception of the other. The key events of 2004 are examined here to demonstrate how this episode has affected the wider landscape of Australia–China–Taiwan relations.     

Not My Taxes! Explaining Tax Resistance and its Implications for Australia's Welfare State

In discussing Australia's need to increase taxes to pay for future social security, Michael Keating worries that voters see taxes as a ‘burden’ and that ‘the link between taxation and citizenship has been broken’. This paper deals with the problem of tax resistance (preferring lower taxes even when tax cuts risk public services) for Australia's welfare state. First, I describe how two Australian fiscal institutions—a residual welfare system and visible income taxes—promote tax resistance among voters. Second, I draw on these insights to develop several explanations for tax resistance: voter self-interest, voter hostility to minorities, voter disengagement (low trust and lack of interest in politics), and individualistic attitudes. The main conclusion is that tax resistance in Australia is institutionalised, making it easier to mobilise interests around low taxes, and harder to advocate for alternatives. Results of multivariate analysis using AES 2004 data indicate that an ‘anti-tax coalition’ can build on three diverse publics; one of higher and middle-income earners attuned to self-interest, another hostile to welfare beneficiaries, and another ‘tuned out’ of politics and willing to support any call for tax cuts. Inevitably, the debate about the welfare state is shadowed by a debate about voter willingness to pay taxes that finance it.     

The ‘arc of instability’ and Australia's strategic policy

The proposition that Australia faces an ‘arc of instability’ to its north has been an important feature of the Australian strategic debate in the early twenty-first century. Prompted by worries in the late 1990s over Indonesia's future and East Timor's uncertain path to independence, the ‘arc’ metaphor also encapsulated growing Australian concerns about the political cohesiveness of Melanesian polities, including Papua New Guinea and Solomon Islands. While tending to overlook the divergent experiences of countries within its expanding boundaries, the ‘arc’ fed from Australia's historical requirement for a secure archipelagic screen. As such it has became an important weapon in the debate over whether the locus of Australia's strategic priorities should be increasingly global in the ‘war on terror’ period or remain closer to home in the immediate region. The ‘arc of instability’ metaphor was consequently adopted by leading Australian Labor Party politicians to argue that the Howard Coalition government was neglecting South Pacific security challenges. It became less prominent following the Howard government's greater activism in the South Pacific, signalled by Australia's leadership of the East Timor intervention in 2003. But its prominence returned in 2006 with the unrest in both Honiara and Dili. In overall terms, the ‘arc of instability’ discussion has helped direct Australian strategic and political attention to the immediate neighbourhood. But it has not provided specific policy guidance on what should be done to address the instabilities it includes.     

PUBLIC SECTOR UNIONISM AND TAX BURDENS: ARE THEY RELATED?*

One factor that has affected state and local politics since the 1960's is the growth of public sector unionism. Conventional wisdom assumes that the “fist generation” of public unionism has been a major cause of the fiscal problems faced by many state and local governments in the 1970's. State level cross-sectional analysis (1960–71) questions this widely held assumption with respect to the impact of strike activity and collective bargaining legislation on the tax burden across the states.     

Women,Place and Practice in Vanuatu: a View from Ambae

This paper discusses the relationship between people and place in Vanuatu, focusing on the relationship between women and place. The paper draws on ethnographic data from the island of Ambae, arguing that practice mediates the relationship between people and place, and, in the new context of the nation, has become a way of demonstrating a person's affiliation to place. In contemporary Vanuatu, kastom mediates and expresses place-based identity. Landholding and land-use are aspects of the practice of a place. The fact that a person's identity is tied to their place raises issues for the identity and status of women, who move at marriage to their husband's place. It remains the case, however that at marriage a woman becomes identified as a person of her husband's place, no matter whether she lives there or not. Ni-Vanuatu women see their capacity to move and resettle in this way as a strength, a capacity of which they can be proud, and for which men respect them. The growth of urban centres since Independence is bringing new presssures to bear on the relationship between people, practice and place.     

Land Transport Reforms and the Economic Geography of the Northern Territory

Agreements at the special Premiers' Conferences in October 1990 and July 1991 removed Northern Territory Government control over the setting of heavy vehicle registration charges and arrangements for local roads funding on Aboriginal land. In relating the way in which the Northern Territory Government has traditionally administered these policy areas and reacted to the Premiers' Conference agreements, it is shown how land transport policy has been used to facilitate a preferred direction for development of the Territory's economic geography, namely, one in which costs to the private sector are subsidised and activities on privately-owned Aboriginal land are controlled. The agreements should result in a more equitable administration of land transport pol icy in the Territory. Changes to the administration of land transport reflect a broader shift in Australian Federal relations, in which the Commonwealth has sought greater national uniformity of transport policy. This has major implications for the future economic geography of the Northern Territory.     

Australia's Nuclear Horizon: Moving Beyond the Drumbeat of Risk Inflation

The 2006 Switkowski review report commissioned by the Howard government highlighted some of the economic and foreign policy benefits that could flow from a major expansion of Australia's uranium export program. It also identified the long-term advantages for Australia's energy security flowing from the development of a national nuclear industry. The report has been condemned by anti-nuclear groups, who argue that proposals for Australia's continuing and, possibly, deeper involvement in the nuclear fuel cycle are unacceptable. The primary risk identified is that Australian uranium exports will contribute to global nuclear proliferation pressures, but claims concerning nuclear-related terrorism are also an increasingly common theme in anti-nuclear commentary. These arguments, in turn, are framed within a broader set of assumptions about the ‘immoral’ nature of any engagement in the nuclear fuel cycle. This article examines the most prominent claims put forward by anti-nuclear proponents and argues that many of them are based on an unnecessary inflation of risk.     

The Australian National University—Vanuatu Cultural Centre Archaeology Project, 1994–97: Aims and Results

Despite an intensive period of research in Vanuatu during the 1960s and 1970s, a number of basic questions regarding the archaeology of the islands remained largely unanswered. The Australian National University—Vanuatu Cultural Centre Archaeological Project began in 1994, and was established in an attempt to address some of these questions. Research has been carried out on the islands of Malakula, Efate and Erromango, and has concentrated on establishing cultural sequences for the different islands. The evidence collected thus far overwhelmingly indicates that the islands were initially colonised some 3000 years ago by Lapita settlers. Dentate-stamped Lapita ceramics arrived with the initial colonisers and the ceramic traditions that followed evolved from the Lapita tradition. A more technical report on the 1994–97 work has recently been published (Bedford et al. 1998) and includes full reporting of radiocarbon dates on which the chronologies presented here are based. The project has also included intensive archaeological field-training of Cultural Centre staff and fieldworkers. This has proved invaluable where fieldworkers are able to heighten local awareness and understanding of archaeological remains.     

The ‘hip pocket nerve’ and electoral volatility in Australia and Great Britain

Over the course of the post‐war period, Australian voting behaviour has manifested a marked degree of aggregate stability, whereas British voting patterns have become increasingly volatile. Since class voting has declined at a similar rate in both countries, it cannot explain this divergence. This article suggests that the explanation is to be found in the differential electoral impact of the two countries' macroeconomic performance in this period. Conventional wisdom notwithstanding, the state of the economy, as measured by the rates of inflation and unemployment, is shown to have been a less influential force in Australian general elections than in British ones. The greater aggregate volatility in Britain, in other words, would seem to reflect‐the electorate's greater sensitivity to its ‘hip pocket nerve’, especially when it is touched by inflation. Why this same relationship does not characterize Australian commonwealth elections can be speculated upon, but is a puzzle that remains to be solved.     

Grammars of the South Pacific

Vanuatu is fertile ground for linguists. Six recent grammars of languages from that country's rich heritage document Austronesian linguistic structures. They also disclose current institutional support for grammar writing for documentary and comparative purposes, as well as local community and national interests that shape grammar production. These grammars, and the now increasingly digitalized and archived data upon which they draw, are models for what is likely to be a final burst of salvage linguistics in the 21st century as many of the world's smaller, unwritten vernaculars lose speakers to other encroaching languages, both local and global.     

Policing the Holy Nation: The State and Righteous Violence in Vanuatu

ABSTRACT In Vanuatu, the police force has in recent years been strengthened by foreign government aid. AusAid and NZAid are heavily involved inside the police force, seeking to create ‘good governance’ and to shape Vanuatu's national developments. However, these measures also coincide with some other unexpected developments. Recent cases of violence, and especially of sorcery, have led the police to intervene in a quest for moral order. Police are becoming part of the articulation of new occult understandings of wealth and power. These developments are traced back partly to the history of colonial governance and the idea of righteous violence, but also to current restructurings of the Vanuatu state and growing Christian conceptions of Vanuatu as a holy nation.     

Identity,uncertainty and responsibility: privileging place in a risk society

That young people today reside within social worlds of unprecedented ‘risk’ is a persuasive position. While such discourses have become increasingly pervasive, there has been little interest in exploring contemporary shifts within specific socio-geographic contexts: place has been largely invisible. This paper considers Ulrich Beck's ‘risk society’ theses as a framework for exploring the experiences of 85 young residents of a regional Australian centre. These young people's stories revealed complex and often contradictory, tensions in relation to identity, uncertainty and responsibility. Socio-geographic location was found to be a significant feature in the negotiation and repercussion of these young people's lives.     

The paradigm shift: 11 September and Australia's strategic reformation

This article argues that the perceptual shock of 11 September transformed the mental picture which shapes the Australian government's approach to national security. The expansive and transformationalist range of strategic concepts introduced post-11 September by key government ministers and the prime minister in their public commentary, and formally expressed in a variety of post-11 September policy releases, have been substantial enough to conclude that the central geostrategic narrative underpinning Australia's pre-11 September strategic posture has been diluted sufficiently to render it ‘one of many’ shapers of Australia's post-11 September strategic orientation. It is this article's finding that the perceptual shock of 11 September has been sufficiently consequential to produce a paradigm shift in Australian strategy.     

Re-examining Leader Effects: Have Leader Effects Grown in Australian Federal Elections 1990–2004?

It is well established that the popularity of party leaders exerts an important influence on vote choice in modern federal elections. Significant partisan and class de-alignment have been key drivers of this trend. Although Australia's development in this respect has been slower than in some other liberal democracies, it has nonetheless been significant, and has weakened voters' attachments to the major parties. This article examines six federal elections (1990–2004) and investigates whether the electoral impact of party leader popularity is continuing to grow, or whether the impact, although important, has been relatively stable or declining. We also investigate the impact of different methods of calculating leader effects on their implied size and, drawing on new data available in the most recent Australian Election Study surveys, present an alternative model of leadership effects that has not been assessable previously in the Australian context.