European Parliament Library

Business, civil society and the 'new' politics of corporate tax justice, paying a fair share?, edited by Richard Eccleston, Ainsley Elbra

Label
Business, civil society and the 'new' politics of corporate tax justice, paying a fair share?, edited by Richard Eccleston, Ainsley Elbra
Language
eng
Bibliography note
Includes bibliographical references and index
Index
index present
Literary Form
non fiction
Main title
Business, civil society and the 'new' politics of corporate tax justice
Nature of contents
dictionariesbibliography
Responsibility statement
edited by Richard Eccleston, Ainsley Elbra
Series statement
Elgar Politics and Business
Sub title
paying a fair share?
Summary
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
Table Of Contents
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
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