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In recent years many countries in Oceania have developed tax havens. Using their sovereignty, Pacific Islands countries have profited by providing offshore havens from metropolitan taxation and regulation. Tax Havens and Sovereignty in the Pacific Islands surveys the timely, important and controversial topic of Pacific Islands tax havens - havens currently holding hundreds of billions of dollars.
This book uses the case of the rise and fall of the Internet gambling industry to illustrate a new approach to understanding how public policy is made in the United States. The theory advanced is that different phases of the policy process are governed by three distinct political dynamics: constraint, momentum, and discretion. The book maps this CMD model of the policy process onto the case of Internet gambling, examining the full range of political venues in which issues of public policy are acted upon. It argues that constraint rules the day in the early phases of the policy process, momentum builds in the middle, and discretion comes into play most prominently as the policy cycle concludes. This CMD model both draws attention to previously understudied elements of policymaking, and explores the dynamic and interrelated nature of these three phases of the policy process.