ACNH Theory: Tom Nook Bought An Island To Evade Taxes

Animal Crossing: New Horizons' Tom Nook is a quintessential capitalist whose latest venture brought him to a deserted island, and for a good reason: tax evasion. It is no coincidence that the newest Animal Crossing installment occurs on a remote island instead of in a city or town. Tom Nook is all about making the Bells and once he has them he wants to hold on to them in any way possible. Tom Nook will also use any resource he has available to him to keep his Bells, even if that means roping in old friends and starting new companies.

The Animal Crossing series and Tom Nook have changed a lot in the years since it first was released. Tom Nook's enterprises have included owning a shop in Animal CrossingWild World, and City Folk, running Nook's Homes as a real estate agent in New Leaf, and being the founder and owner of travel agency Nook Inc. in New Horizons. Over the years, Tom Nook has amassed an extreme amount of Bells via his ever-growing business ventures.


Related: Animal Crossing: How Tom Nook Used To Be Redd

With a great amount of Bells comes a great amount of taxes for Tom Nook, and since fans all know how much Tom Nook likes his Bells, it's no surprise that he wouldn't be too into giving them away. Obviously with Tom Nook being the trickster tanuki that he is, he's going to find a way to hang on to as many Bells as he can, and he's going to get help from other ACNH characters on the Nook payroll.

Animal Crossing's Tom Nook Used A Classic Tax Evasion Tactic

What to spend money on as a bellionaire in Animal Crossing: New Horizons.

Like many millionaires and billionaires in the present age, Tom Nook has found a classic tax-evasion loophole to use, moving all of his money to an off-shore account. A deserted island has no connection to any form of government and therefore Tom Nook can make his own rules. Moving himself and his family to the island also helps his case as he is harder to track.

Buying a remote island, or multiple islands, can be expensive, but Tom Nook has even found a loophole here as a way to make money while also avoiding tax payments. By roping the player in with a "vacation package," he ends up amassing multiple now-populated islands where players and villagers need to pay him for things like bridges, inclines, and Animal Crossing: New Horizons house upgrades.

Animal Crossing's Tom Nook isn't the only guilty party here, though. He has multiple others in on his scheme. The Nooklings, Tom's adopted nephews, run the only general store on the island, therefore monopolizing the way a player can spend their Bells. The Able Sisters are also close friends with the Nooks and are the only place where players can purchase any new clothing. Even the online shopping app, Nook Shopping, is owned by Tom Nook. Lottie is also in on the scheme, using Paradise Planning to lure in more money and using the Poki to Bell conversions as a way to launder Bells.

Tom Nook used the skills and resources of many of today's wealthy to evade taxes with off-shore investments, even roping in his friends and family to create his own self-governed islands. His scheme obviously worked, with over two million Animal Crossing: New Horizons islands active in 2022. If Tom Nook plans on staying on trend with the world's current billionaires, players may see the Nooks and friends heading for space next.