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

Edited by Richard Eccleston and Ainsley Elbra

in Books from Edward Elgar Publishing

Abstract: 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.

Keywords: Economics and Finance; Law - Academic; Politics and Public Policy (search for similar items in EconPapers)
Date: 2018
ISBN: 9781788114967
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Chapters in this book:

Ch 1 The evolution of the international corporate tax regime, 1920–2008 , pp 22-39

Richard Woodward

Ch 2 BEPS and the new politics of corporate tax justice , pp 40-67

Richard Eccleston

Ch 3 Activism and the ‘new’ politics of tax justice , pp 68-88

Ainsley Elbra

Ch 4 Tax justice activists in global wealth chains , pp 90-108

Leonard Seabrooke and Duncan Wigan

Ch 5 Private regulatory approaches and international tax policy , pp 109-127

Aynsley Kellow

Ch 6 Large accounting firms and tax planning in a ‘fair tax’ era , pp 128-154

Lyne Latulippe

Ch 7 Paying a ‘fair share’: multinational corporations’ perspectives on taxation , pp 155-176

John Mikler and Ainsley Elbra

Ch 8 The role of private actors in the international tax policy process: towards a conceptual framework , pp 178-199

Tony Porter and Karsten Ronit

Ch 9 The EITI and fair taxation: exploring the linkages , pp 200-218

James Van Alstine and Laura Smith

Ch 10 Tax justice as social licence: the Fair Tax Mark , pp 219-246

Allison Christians

Ch 11 The legitimacy of private standards: lessons from fair trade and forestry for international tax governance , pp 247-268

Fred Gale and Hannah Murphy-Gregory

Ch 12 Whistleblowing and investigative journalism: reputational damage and the private governance of aggressive tax planning , pp 269-291

Lachlan Johnson

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Persistent link: https://EconPapers.repec.org/RePEc:elg:eebook:18099

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