A Future for Sovereignty at the Margins

Abstract

Within this research on small state sovereignty, the controversial nature of the case study itself should be very apparent. Taxation is a domestic issue exciting great emotion on the part of taxpayers and tax administrators alike. In this instance then, a domestic policy concern intersected with relations between states, over the actions of their citizens and resident firms in relation to decisions made about who, what, and how much to tax. Global tax minimization is not however, an intersection represented by a singular point; it is rather a collection of points variously representing individuals, firms, and the cross-section of state actors, large and small. Moreover, it is facilitated, and opposed, by an extensive network of lawyers, accountants, bankers and financial advisors (Sikka and Hampton, 2005; Weil, 2005).

The end may justify the means as long as there is something that justifies the end.

— Leon Trotsky¹