Tax and terrorism: a new partnership?

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.