Tax avoidance and global wealth chains

Authored by: Leonard Seabrooke , Duncan Wigan

The Routledge Companion to Tax Avoidance Research

Print publication date:  October  2017
Online publication date:  October  2017

Print ISBN: 9781138941342
eBook ISBN: 9781315673745
Adobe ISBN:


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The Global Wealth Chain (GWC) framework is a novel framework for the comprehensive analysis of the evolution of international capital which draws on and synthesises approaches used in Institutional Economics, Economic Geography, Economic Sociology, and International Political Economy. In this chapter Leonard Seabrooke and Duncan Wigan identify the factors that explain variation in the governance of GWCs. The authors classify GWCs into five different types: Market, Modular, Relational, Captive, and Hierarchy. These types are then linked to the opportunities for tax avoidance in the world of international capital flows.

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