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
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.
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.
‘Multinational tax evasion entrenches economic inequality and deepens social divisions. This timely book provides the definitive contribution to understanding the challenges of the current corporate tax debate and presents a roadmap towards global tax reform that strengthens domestic economies, promotes social justice and fosters international economic development.’ – Hon. Wayne Swan MP, Former Treasurer and Deputy Prime Minister of Australia
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