The Cayman Islands' economy is dependent upon financial services and tourism sector. With no direct taxation, the islands are a thriving offshore financial center. Tourism is also a mainstay, accounting for about 70% of GDP and 75% of foreign currency earnings. The tourist industry is aimed at the luxury market and caters mainly to visitors from North America. The Caymanians enjoy one of the highest outputs per capita and one of the highest standards of living in the world. About 90% of the islands' food and consumer goods must be imported. Principal import partners are Japan, United States, Antilles and the Netherlands. Exports are mainly made to North American countries and include manufactured consumer goods and turtle products.