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

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

Paying a Fair Share?
Buch | Hardcover
336 Seiten
2018
Edward Elgar Publishing Ltd (Verlag)
978-1-78811-496-7 (ISBN)
138,40 inkl. MwSt
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.
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

Edited by Richard Eccleston, Director, Institute for the Study of Social Change, University of Tasmania and Ainsley Elbra, Department of Government and International Relations, Faculty of Arts and Social Sciences, University of Sydney, Australia

Contents:

Introduction: Business, Civil Society and the Politics of Corporate Tax Justice: Paying their Fair Share?
Ainsley Elbra and Richard Eccleston

Part I
1. The Evolution of the International Corporate Tax Regime, 1920-2008
Richard Woodward

2. BEPS and the New Politics of Corporate Tax Justice
Richard Eccleston

3. Activism and the ‘New’ Politics of tax Justice
Ainsley Elbra

Part II
4. Tax Justice Activists in Global Wealth Chains
Leonard Seabrooke and Duncan Wigan

5. Private Regulatory Approaches and International Tax Policy
Aynsley Kellow

6. Large Accounting Firms and Tax Planning in a ‘Fair Tax’ Era
Lynn Latulippe

7. Paying a ‘Fair Share’: Multinational Corporations’ Perspectives on Taxation
John Mikler and Ainsley Elbra

Part III
8. The Role of Private Actors in the International Tax Policy Process: Towards a Conceptual Framework
Tony Porter and Karsten Ronit

9. The EITI and Fair Taxation: Exploring the Linkages
James Van Alstine and Laura Smith

10. Tax Justice as Social License: The Fair Tax Mark
Allison Christians

11. The Legitimacy of Private Standards: Lessons from Fair Trade and Forestry for International Tax Governance
Fred Gale and Hannah Murphy-Gregory

12. Whistleblowing and Investigative Journalism: Reputational Damage and the Private Governance of Aggressive Tax Planning
Lachlan Johnson

Conclusion: Business, Civil Society and the Politics of Corporate Tax Justice: Paying their Fair Share?
Richard Eccleston and Ainsley Elbra

Index

Erscheinungsdatum
Reihe/Serie Elgar Politics and Business series
Verlagsort Cheltenham
Sprache englisch
Maße 156 x 234 mm
Themenwelt Sonstiges Geschenkbücher
Recht / Steuern EU / Internationales Recht
Recht / Steuern Steuern / Steuerrecht
Wirtschaft Volkswirtschaftslehre Wirtschaftspolitik
ISBN-10 1-78811-496-5 / 1788114965
ISBN-13 978-1-78811-496-7 / 9781788114967
Zustand Neuware
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