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"Stop This Greed": The Tax-Avoidance Political Campaign in the OECD and Australia

Chris Berg and Sinclair Davidson

Econ Journal Watch, 2017, vol. 14, issue 1, 77–102

Abstract: Corporate tax avoidance has come to be a major political and popular issue. This paper considers the evolution of the corporate tax debate; it scrutinizes the empirical claims and the calls for crackdowns on corporate tax avoidance. It focuses on two jurisdictions, the OECD and Australia, to show how international claims were reproduced in domestic political rhetoric. The paper then considers the economic function of tax competition, and examines the evidence underlying the OECD’s claim that the corporate tax base is being “eroded” by “profit shifting” to lower tax jurisdictions.

Keywords: tax evasion; tax avoidance; tax harmonization; tax competition; base erosion; profit shifting (search for similar items in EconPapers)
JEL-codes: H25 H26 (search for similar items in EconPapers)
Date: 2017
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