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Introduction / Andrew P. Morriss
Offshore finance and onshore markets : racing to the bottom, or moving toward efficient? / Anna Manasco Dionne and Jonathan R. Macey
The legitimacy of the offshore financial sector : a legal perspective / Rose-Marie Belle Antoine
Regulating tax competition in offshore financial centers / Craig M. Boise
The International Monetary Fund and the regulation of offshore centers / Richard K. Gordon
The role of offshore financial centers in regulatory competition / Andrew P. Morriss.

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