Globalisation and the Tax Nomad
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.
KeywordsEuropean Union Internal Revenue Service Secrecy Jurisdiction Individual Taxpayer
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