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Avarua is the capital and largest town in the Cook Islands. It is situated on the island of Rarotonga which is the most populous island of the Cook Islands. Avarua has several supermarkets, two banks, several restaurants and other shops specializing in the sale of black pearls and other handicrafts. The economy is based on tourism, trade, fishing and agriculture.The Cook Islands is in Oceana. A group of islands in the South Pacific Ocean, about half way between Hawaii and New Zealand. The climate is tropical oceanic, moderated by the trade winds.The official languages are English and Cook Islands Maori (also known as Rarotongan) The main religion is Christianity.The Economy of the Cook Islands is isolated from foreign markets, has inadequate infrastructure, lacks major natural resources and suffers greatly from natural disasters. Agriculture is the main economic base while there is limited manufacturing. The Cook Islands economy is reliant on foreign aid, mostly from New Zealand.In the Cook Islands, the dress code is mostly informal, though appropriately modest attire should be worn in towns and villages. Women are expected to wear dresses for church services and social functions. The lifestyle is very simple.The security risk for expatriates in the Cook Islands is low. Risks include the relatively low risk of petty crime.The currency of the Cook Islands is the New Zealand Dollar (NZD) and the Cook Islands Dollar (only good in the Cook Islands). ATMs dispense New Zealand Dollars.Medical facilities in the Cook Islands are limited. In the event of a medical emergency, evacuation to mainland New Zealand is likely for treatment. Cases of Dengue fever, Chikungunya virus and Zika virus have been reported.The population of Avarua is 5,400 (2019 est.), while the inflation rate (CPI) is -0.56% for the Cook Islands as at September 2019.Xpatulator Hypothetical Tax for Cook Islands is based on the current personal income tax rates which are progressive up to 30%.