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2017 | OriginalPaper | Chapter

Tax Nomads Versus the State

Author : William Vlcek

Published in: Offshore Finance and Global Governance

Publisher: Palgrave Macmillan UK

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Abstract

In the final chapter, Vlcek pulls together the various lines of inquiry developed in the preceding chapters. Together they support an argument that a global governmentality regime is emerging from the OECD in an effort to counter the presence of the tax nomad in the world economy. The politics of taxation is a debate over the distribution of goods in society, and several questions for further research are introduced by way of conclusion. In addition to questioning the legitimacy of the G20 and OECD to practice global governance, Vlcek questions the potential for continuing support from the USA for their global governmentality regime.

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previous chapter Global Tax Governance and the Tax Nomad

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Title: Tax Nomads Versus the State
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_7