Download or read book Business Civil Society and the New Politics of Corporate Tax Justice written by Richard Eccleston and published by Edward Elgar Publishing. This book was released on 2018-11-30 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the financial crisis the extent of corporate tax avoidance has attracted media headlines and the attention of political leaders the world over. This study examines the ‘new’ politics of corporate taxation and the role of civil society organisations in shaping the international tax agenda and influencing the tax practices of the world’s largest and most powerful corporations. It highlights the complex and multi-dimensional strategies used by activists to influence public opinion, formal regulation and corporate behaviour in relation to international taxation.
Download or read book Tax Justice and the Political Economy of Global Capitalism 1945 to the Present written by Jeremy Leaman and published by Berghahn Books. This book was released on 2013-06-01 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax “justice” has become an increasingly central issue of political debate in many countries, particularly following the cardiac arrest of global financial services in 2008 and the subsequent worldwide slump in trade and production. The evident abuse of tax systems by corporations and rich individuals through tax avoidance schemes and offshore shadow banking is increasingly in the public eye. Above all, the political challenges of recovery and structural reform have raised core issues of burden-sharing and social equity on the agendas of both civil society groups and political elites. Democratic states need tax revenue to fund public goods and combat public “bads” with any degree of legitimacy. The contributions to this book discuss the haphazard evolution of contemporary taxation systems, their contradictory effects in a globalized economy, and the urgency of their reform as a precondition for social justice.
Download or read book Tax Us If You Can written by Tax Justice Network-Africa and published by Fahamu/Pambazuka. This book was released on 2011-10-20 with total page 95 pages. Available in PDF, EPUB and Kindle. Book excerpt: This short introduction to issues of tax justice explains the meaning and causes of tax injustice and offers options for a better future. Providing insight into the specific failures of Africa s tax systemand the associated problems of capital flight, tax evasion, tax avoidance, and tax competitionthis book explores the role of governments, parliaments, and taxpayers, and asks how stakeholders can help achieve tax justice. Arguing that tax revenues are essential for establishing independent states of free citizens, it demonstrates how the tax consensus promoted by multilateral agencies, such as the World Bank and the International Monetary Fund, has influenced tax policy in Africa and led to a reduction in government revenues in many countries. "
Download or read book MNCs in Global Politics written by John Mikler and published by Edward Elgar Publishing. This book was released on 2020-12-25 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: This authoritative book examines the power of multinational corporations (MNCs) to exert influence in global politics. Focusing on the actions and motivations of MNCs, it explores how they attempt to shape the political issues that affect them.
Download or read book Handbook on the Politics of Taxation written by Hakelberg, Lukas and published by Edward Elgar Publishing. This book was released on 2021-09-14 with total page 432 pages. Available in PDF, EPUB and Kindle. Book excerpt: This comprehensive Handbook provides an insight into the main concepts and academic debates on taxation from a political science perspective. Providing a background to current debates on green taxation, taxation and inequality, taxation and gender, tax evasion and avoidance, and tax compliance, it offers potential avenues for future research.
Download or read book Handbook of Business and Public Policy written by Kellow, Aynsley and published by Edward Elgar Publishing. This book was released on 2021-08-27 with total page 416 pages. Available in PDF, EPUB and Kindle. Book excerpt: This comprehensive Handbook provides an analysis of the key issues, accomplishments, and challenges of research and practices related to the interactions between business and public policy.
Download or read book Ethics and Taxation written by Robert F. van Brederode and published by Springer Nature. This book was released on 2019-11-02 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book does not present a single philosophical approach to taxation and ethics, but instead demonstrates the divergence in opinions and approaches using a framework consisting of three broad categories: tax policy and design of tax law; ethical standards for tax advisors and taxpayers; and tax law enforcement. In turn, the book addresses a number of moral questions in connection with taxes, concerning such topics as: • the nature of government • the relation between government (the state) and its subjects or citizens • the moral justification of taxes• the link between property and taxation• tax planning, evasion and avoidance • corporate social responsibility• the use of coercive power in collecting taxes and enforcing tax laws • ethical standards for tax advisors • tax payer rights • the balance between individual rights to liberty and privacy, and government compliance and information requirements • the moral justification underlying the efforts of legislators and policymakers to restructure society and steer individual and corporate behavior.
Download or read book A Research Agenda for Corporations written by Christopher May and published by Edward Elgar Publishing. This book was released on 2020-10-30 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: This exciting Research Agenda offers a multi-disciplinary and historically informed programme for the further investigation of the global political economy of the corporate sector. It tackles the question, can and should the corporation be reformed? Christopher May develops a range of intersecting areas for research while also offering an account of the possibilities for the reform of the global corporation.
Download or read book Capitalism for All written by Neil E. Harrison and published by State University of New York Press. This book was released on 2022-01-01 with total page 267 pages. Available in PDF, EPUB and Kindle. Book excerpt: Capitalism has lost its glamor. In just three decades since it "defeated" a totalitarian Soviet Union, capitalism is today blamed for slowing growth, a dangerously changing climate, inequality, social misery, and a rise in nationalist populism. How did capitalism fall so far from grace? Capitalism for All show how, quite simply, the governments of the world’s wealthiest countries have forgotten capitalism’s initial purpose. It was born out of a liberal philosophy that values the competition of ideas and goods in the service of social progress while respecting the individual and preventing excessive power. Yet, with the aid of governments, giant corporations, or "MegaCorps," have usurped power, dominated markets, and reduced competition. The result is not liberal capitalism but what Neil E. Harrison and John Mikler term "CorpoCapitalism," which results in an unhappy populace seeking radical political change while challenges like climate change continue to race forward largely unchecked. Capitalism for All explores how CorpoCapitalism came to be, argues that it is not inevitable, and explains how governments can wrest back power and create a capitalism for all.
Download or read book Human Security and the Politics of Corporate Social Responsibility in China written by Hanlon, Robert J. and published by Edward Elgar Publishing. This book was released on 2022-10-14 with total page 225 pages. Available in PDF, EPUB and Kindle. Book excerpt: Exploring themes associated with corruption, sustainable development, and human rights and security, Robert J. Hanlon considers the political dynamics of corporate social responsibility (CSR) within the context of the ‘Asian Century’ and its place in an increasingly multipolar world.
Download or read book Economic Policies of Populist Leaders written by István Benczes and published by Taylor & Francis. This book was released on 2023-12-05 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt: Providing a comparative analysis of Central and Eastern European economies, this book explores the economic impacts of populism in those countries in the region which have seen some form of populist rule. Populism has been thriving in the new member states of the EU ever since the outburst of the global financial and economic crisis, but unlike the cases of Latin America, Brexit or the Trump administration, the emphasis has not been on trade protectionism or unsustainable macroeconomic policies in these countries. This book demonstrates that studying macroeconomic variables such as fiscal balance or current account positions cannot tell the whole story of the economic consequences of populism. Instead, a more nuanced scrutiny of who gets what under populist rule is required. Adopting the ideational definition of populism, the volume shows that Central and Eastern European populists have heavily reshaped redistributive policies; yet, they have not neglected the budget constraint of the general government. Instead, there has been a tendency to disregard the institutional constraints of decision-making in the economy and, in turn, to redefine the regulatory framework and property rights structure of the respective economies. This innovative edited volume will be of interest to readers in political economy and political science who wish to better understand the impacts of populism.
Download or read book Imposing Standards written by Martin Hearson and published by Cornell University Press. This book was released on 2021-06-15 with total page 162 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Imposing Standards, Martin Hearson shifts the focus of political rhetoric regarding international tax rules from tax havens and the Global North to the damaging impact of this regime on the Global South. Even when not exploited by tax dodgers, international tax standards place severe limits on the ability of developing countries to tax businesses, denying the Global South access to much-needed revenue. The international rules that allow tax avoidance by multinational corporations have dominated political debate about international tax in the United States and Europe, especially since the global financial crisis of 2007–2008. Hearson asks how developing countries willingly gave up their right to tax foreign companies, charting their assimilation into an OECD-led regime from the days of early independence to the present day. Based on interviews with treaty negotiators, policymakers and lobbyists, as well as observation at intergovernmental meetings, archival research, and fieldwork in Africa and Asia, Imposing Standards shows that capacity constraints and imperfect negotiation strategies in developing countries were exploited by capital-exporting states, shielding multinationals from taxation and depriving nations in the Global South of revenue they both need and deserve. Thanks to generous funding from the Gates Foundation, the ebook editions of this book are available as Open Access volumes from Cornell Open (cornellpress.cornell.edu/cornell-open) and other repositories.
Download or read book The Governance of Global Industry Associations written by Ronit, Karsten and published by Edward Elgar Publishing. This book was released on 2022-08-09 with total page 235 pages. Available in PDF, EPUB and Kindle. Book excerpt: This insightful book examines the role of micro-politics in the life of global industry associations. Karsten Ronit addresses the various rules and norms required to administer these associations, highlighting the importance of managing variations in complex member demands and responding to expectations in their institutional environment.
Download or read book The Allocation of Multinational Business Income Reassessing the Formulary Apportionment Option written by Richard Krever and published by Kluwer Law International B.V.. This book was released on 2020-02-20 with total page 307 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Allocation of Multinational Business Income: Reassessing the Formulary Apportionment Option Edited by Richard Krever & François Vaillancourt Although arm’s length methodology continues to prevail in international taxation policy, it has long been replaced by the formulary apportionment method at the subnational level in a few federal countries. Its use is planned for international profit allocation as an element of the European Union’s CCCTB proposals. In this timely book – a global guide to formulary apportionment, both as it exists in practice and how it might function internationally – a knowledgeable group of contributors from Australia, Canada, the United Kingdom and the United States, address this actively debated topic, both in respect of its technical aspects and its promise as a global response to the avoidance, distortions, and unfairness of current allocation systems. Drawing on a wealth of literature considering formulary apportionment in the international sphere and considering decades of experience with the system in the states and provinces of the United States and Canada, the contributors explicate and examine such pertinent issues as the following: the debate about what factors should be used to allocate profits under a formulary apportionment system and experience in jurisdictions using formulary apportionment; application of formulary apportionment in specific sectors such as digital enterprises and the banking industry; the political economy of establishing and maintaining a successful formulary apportionment regime; formulary apportionment proposals for Europe; the role of traditional tax criteria such as economic efficiency, fairness, ease of administration, and robustness to avoidance and incentive compatibility; determining which parts of a multinational group are included in a formulary apportionment unit; and whether innovative profit-split methodologies such as those developed by China are shifting traditional arm’s length methods to a quasi-formulary apportionment system. Providing a comprehensive understanding of all aspects of the formulary apportionment option, this state of the art summary of history, current practice, proposals and prospects in the ongoing debate over arm’s length versus formulary apportionment methodologies will be welcomed by practitioners, policy-makers, and academics concerned with international taxation, all of whom will gain an understanding of the case put forward by proponents for adoption of formulary apportionment in Europe and globally and the counter-arguments they face. Readers will acquire a better understanding of the implications of formulary apportionment and its central role in the current debate about the future of international taxation rules. “...providing (sic) all the intellectual ammunition needed to carefully re-examine one of the ideas traditionally considered as apocryphal by the OECD and to a significant portion of the tax professional community...readers of this book will come away not only with a renewed understanding of the multiple facets of formulary apportionment, but also of some of the fundamental pressure points in the international tax system. Accordingly, it is a welcome and timely addition to the literature. ” Dr. Stjepan Gadžo, Assistant Professor at University of Rijeka, Faculty of Law / British Tax Review 2021, Issue 2, p243-246
Download or read book A Research Agenda for Sustainability and Business written by Sally V. Russell and published by Edward Elgar Publishing. This book was released on 2023-02-14 with total page 271 pages. Available in PDF, EPUB and Kindle. Book excerpt: How businesses can and are acting to redress social and environmental issues is a question of growing academic interest. Bringing together a range of interdisciplinary perspectives, this insightful Research Agenda evaluates the current state of the art of sustainability and business and assesses key challenges for the field.
Download or read book EU Tax Disclosure Rules written by Haase, Florian and published by Edward Elgar Publishing. This book was released on 2021-08-27 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive, practical guide to the 6th amendment of Council Directive 2011/16/EU on administrative cooperation in the field of taxation (known as DAC6). Florian Haase offers insight and clarity into the mandatory reporting obligations imposed by DAC6 on intermediaries engaged in tax matters involving cross-border activities, and in some cases taxpayers themselves, as well as the characteristics or ‘hallmarks’ outlined in the Directive that trigger these obligations.
Download or read book Tax Cooperation in an Unjust World written by Allison Christians and published by Oxford University Press. This book was released on 2021-11-29 with total page 209 pages. Available in PDF, EPUB and Kindle. Book excerpt: The way that nation states design their tax systems impacts the sharing of resources and wealth within and across societies. To date, wealthy countries have made tax policy design and coordination choices which allow them to claim more than they are justifiably entitled to from the global economy. In Tax Cooperation in an Unjust World, Allison Christians and Laurens van Apeldoorn show how this presently accepted reality both facilitates and feeds off continued human suffering, and therefore violates conceptions of international distributive justice. They examine two principles that govern tax cooperation across states, and explain how the current international tax order impedes their realization. They then show how states could work toward fulfilling the principles and building a fairer international tax system via incremental yet effective adaptation of key international tax norms and rules.
