Del i serien Elgar Politics and Business series

Business, Civil Society and the ‘New’ Politics of Corporate Tax Justice

Paying a Fair Share?

Inbunden, Engelska, 2018

2 429 kr

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This book's eminent editors and contributing authors provide an accessible and engaging account of the 'new' politics of corporate taxation, highlighting the complex and multidimensional strategies used by activists to influence public opinion, formal regulation and corporate behaviour. While campaigning is successful at exposing tax avoidance, it presents significant governance challenges. As this book reveals, the battle to establish fair and sustainable corporate tax regimes has only just begun.Chapters offer readers a timely assessment of the emerging role of new tax justice NGOs, the media and whistleblowers, as well as new governance strategies and policies targeting multinational corporations. Through the lens of political science, the authors show how civil society organisations shape the agenda of tax practices of the world's largest and most powerful corporations, including examples such as Apple and Google. A detailed evaluation is given of new private governance initiatives in the international tax arena and their relationship with traditional forms of regulation.Looking closely at the wider significance of the debate in contemporary global governance, academics and graduates in the fields of international political economy, global governance, development studies and taxation will find this book a timely and thought-provoking read.Contributors: A. Christians, R. Eccleston, A. Elbra, F. Gale, L. Johnson, A. Kellow, L. Latulippe, J. Mikler, H. Murphy-Gregory, T. Porter, K. Ronit, L. Seabrooke, L. Smith, J. Van Alstine, D. Wigan, R. Woodward

Produktinformation

Utgivningsdatum2018-11-30
Mått156 x 234 x undefined mm
FormatInbunden
SpråkEngelska
SerieElgar Politics and Business series
FörlagEdward Elgar Publishing Ltd
ISBN9781788114967

Tillhör följande kategorier

Bolagsskatt inom Juridik
Finansiering inom Ekonomi och Ledarskap
Ekonomisk politik inom Ekonomi och Ledarskap

Contents:Introduction: Business, Civil Society and the Politics of Corporate Tax Justice: Paying their Fair Share?Ainsley Elbra and Richard EcclestonPart I1. The Evolution of the International Corporate Tax Regime, 1920-2008Richard Woodward2. BEPS and the New Politics of Corporate Tax JusticeRichard Eccleston3. Activism and the ‘New’ Politics of tax Justice Ainsley ElbraPart II4. Tax Justice Activists in Global Wealth ChainsLeonard Seabrooke and Duncan Wigan5. Private Regulatory Approaches and International Tax PolicyAynsley Kellow 6. Large Accounting Firms and Tax Planning in a ‘Fair Tax’ EraLynn Latulippe7. Paying a ‘Fair Share’: Multinational Corporations’ Perspectives on TaxationJohn Mikler and Ainsley ElbraPart III8. The Role of Private Actors in the International Tax Policy Process: Towards a Conceptual FrameworkTony Porter and Karsten Ronit9. The EITI and Fair Taxation: Exploring the LinkagesJames Van Alstine and Laura Smith 10. Tax Justice as Social License: The Fair Tax MarkAllison Christians11. The Legitimacy of Private Standards: Lessons from Fair Trade and Forestry for International Tax GovernanceFred Gale and Hannah Murphy-Gregory12. Whistleblowing and Investigative Journalism: Reputational Damage and the Private Governance of Aggressive Tax PlanningLachlan JohnsonConclusion: Business, Civil Society and the Politics of Corporate Tax Justice: Paying their Fair Share?Richard Eccleston and Ainsley ElbraIndex

'Multinational tax evasion entrenches economic inequality and deepens social divisions. This timely book provides the definitive contribution to understanding the challenges of the current corporate tax debate and presents a roadmap towards global tax reform that strengthens domestic economies, promotes social justice and fosters international economic development.'--Hon. Wayne Swan MP, Former Treasurer and Deputy Prime Minister of Australia