Offshore Finance Centres: Institutions of global capital and sites of cultural practice
Collections | ANU Centre for Tax System Integrity (CTSI) |
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Title: | Offshore Finance Centres: Institutions of global capital and sites of cultural practice |
Author(s): | Rawlings, Gregory Australian National University. Centre for Tax System Integrity Australian Taxation Office |
Publisher: | Centre for Tax System Integrity (CTSI), Research School of Social Sciences, The Australian National University Australian Taxation Office |
Series/Report no.: | Working paper (Centre for Tax System Integrity) ; no. 60 |
Description: | This paper explores the way the concept of ‘culture’ has been harnessed by the
corporation as an identifiable object, that is considered either an impediment to
growth and productivity or a valuable resource that can be deployed in the
marketplace for increased profitability and enhanced share-holder value. This is
addressed by considering Offshore Finance Centres (OFCs) as sites of institutional
practice, whereby the commentaries and narratives of social actors, particularly
corporate lawyers, accountants, fund managers and regulators, provide deep and
nuanced perspectives on the institutions they help make. It concretes on the Samoa
OFC and the invocation of culture as a means of promoting political stability, a good
reputation and how these ideas subtlety infuse investment decisions. In doing so it is
argued that globalisation makes specific use of particular places (through law),
transnational spaces (through mobility), and corporate definitions of culture and its
value. |
URI: | http://hdl.handle.net/1885/154873 |
ISBN: | 0 642 76860 9 |
ISSN: | 1444-8211 |
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