Tax Havens and Global Capitalism: Vanuatu and the Australian Connection

The growth of tax haven activities has been a feature of recent global capitalist development, yet geographical analysis of these activities has been limited. Vanuatu has become the South Pacific's major tax haven, expanding through its ability to capture (mainly) Australian and Asian investment in the 1970s and 1980s. Tax haven activities in Vanuatu have increasingly contributed to local employment and income generation, despite the growth of competition from newer tax havens in the region. Vanuatu is not used by major Australian public companies to the extent that either Hong Kong or the Caribbean tax havens are used, and it is suggested that activities from Asia are increasingly dominating Vanuatu's finance centre. Recent Australian taxation legislation may reduce Australia's role in the Vanuatu tax haven further, although it is apparent that there are limitations to the legislation's effectiveness in stopping tax haven activities.     

A FIELD METHOD FOR INVESTIGATING the DISTRIBUTION of ROCK ART

Summary: Recent studies of prehistoric rock art have analysed its position in the landscape and have suggested that it played an important role in a mobile pattern of settlement. But the distribution of petroglyphs is usually taken as given, with the result that it is difficult to assess the significance of this kind of patterning. We argue that such evidence should be compared with the distribution of uncarved rocks across the surrounding area, and illustrate this procedure by two case studies from northern England. In these examples rock carvings were carefully sited at viewpoints and may have overlooked important routes across the landscape.     

A REVIEW OF THE LATER UPPER PALAEOLITHIC IN THE ODER AND VISTULA BASINS IN THE LIGHT OF RECENT RESEARCH

Summary. The withdrawal of the Vistulan ice-sheet some 15,000 years ago permitted colonisation of the Oder and Vistula basins by a succession of Late Upper Palaeolithic peoples, amongst whom various distinct groups can be recognised. Magdalenian, Shouldered Point, Curved Back Point and Tanged Point technocomplexes are distinguished by the author, who discusses them with reference to the salient features of the archaeological assemblages, comments on the dating evidence, and considers both internal variability and possible relationships with industries in Western and Eastern Europe. The populations of this region, which coincides approximately with the boundaries of modern Poland, were hunter-gatherers exploiting late glacial and early postglacial game resources, but there is evidence that systematic use was made of other local resources, such as ochre (mined at Rydno), Jurassic flint and the chocolate flint of the Holy Cross Mountains. In this process some of the Late Upper Palaeolithic peoples travelled long distances and established wide contacts. Use of the chocolate flint by Swiderian groups of the Tanged Point technocomplex is proving to be a particularly worthwhile study: flint of this kind is found at some 300 out of 700 Swiderian sites. Actual quarrying places are known in the source area, with working and living sites occurring at various distances from them, offering considerable potential for a study of contemporary economic and social organisation and seasonal migration.