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2017 | OriginalPaper | Chapter

Globalisation and the Tax Nomad

Author : William Vlcek

Published in: Offshore Finance and Global Governance

Publisher: Palgrave Macmillan UK

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Abstract

Vlcek provides the central argument for the book and situates it as an issue of global financial governance with popular media traction. Widely viewed as a problem created by globalisation, nonetheless, it is felt that individuals and firms should pay their ‘fair share’ of taxes. This situation is illuminated with the story of Libussa of Bohemia for the relationship of taxation to state control. Vlcek acknowledges that different methods are used to pursue wealthy individuals as compared to multinational corporations, and both forms of tax nomad are considered in parallel throughout the book.

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Title: Globalisation and the Tax Nomad
Author: William Vlcek
Publisher: Palgrave Macmillan UK
Book: Offshore Finance and Global Governance
Print ISBN: 978-1-137-56180-0

Electronic ISBN: 978-1-137-56181-7

Copyright Year: 2017
DOI: https://doi.org/10.1057/978-1-137-56181-7_1