Dagens skattesystem er primært tilpasset det nasjonale borgerskapets, eller eiendomsbesitternes behov for å bygge opp velfungerende nasjonalstater, som plattform og ramme for produksjon og virksomhet, etter hvert også inkludert generelle velferdsordninger.

 Etter at jakten på billig arbeidskraft fikk global karakter på 70-tallet, og fikk en grunnleggende og altomfattende status gjennom digitaliseringen av økonomien fra 90-tallet, etableres nå selv de minste bedrifter med produksjon og selskapsstruktur globalt. Nasjonalstaten er ikke lenger noen ramme for produksjonen av være livsbetingelser. 

Dermed sprekker skattesystemene ("base erosion") og vi får store lekkasjer i form av overskuddsflytting ("profit shifting") - innenfor regelverket. Forsøk på å tette slusene møter intens motstand med henvisning til den globale konkurransesituasjonen, og det gamle nasjonale borgerskapet erstattes av en ny maktelite, - de globale oligarkene.

Flere aktivistorganisasjoner som Tax Justice Network og Oxfam har presset på for globale skatteordninger. Denne bloggen skal bidra med anbefalinger av tiltak fra norsk side.

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