Is it possible not to pay taxes anywhere?

Nowadays there is a growing interest in the possibility to avoid paying taxes when moving to other countries. Various states try to attract rich and successful people by offering favourable tax conditions, sometimes even complete exemption from tax obligations. A study by the German Max Planck Institute for Tax Law and Public Finance addresses the question of whether it is possible to completely avoid paying taxes in the country of origin or the country of new residence.

This article is based on facts and does not resort to political manipulation. It analyses in detail the legal, factual and moral aspects of paying or not paying taxes. Those who are not prepared to read the entire 30-page monograph can familiarise themselves with the main conclusions:

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