Tax and terrorism: a new partnership?

Abstract

Purpose

This paper has the purpose of being a preliminary exploration of the link between taxation and the contemporary assault on the financial aspect of terrorism.

Design/methodology/approach

This is a discussion paper.

Findings

Locating the origins of the link in the terrorist attacks of September 2001, it considers the ramifications of the fusion of taxation and international tax havens with terrorist finance.

Originality/value

The paper considers the link between taxation and the financial aspect of terrorism.

Citation

Michelle Gallant, M. (2007), "Tax and terrorism: a new partnership?", Journal of Financial Crime, Vol. 14 No. 4, pp. 453-459. https://doi.org/10.1108/13590790710828163