Tax Justice and the Political Economy of Global Capitalism, 1945 to the Present

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Author :
Publisher : Berghahn Books
ISBN 13 : 0857458825
Total Pages : 360 pages
Book Rating : 4.8/5 (574 download)

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Book Synopsis Tax Justice and the Political Economy of Global Capitalism, 1945 to the Present by : Jeremy Leaman

Download or read book Tax Justice and the Political Economy of Global Capitalism, 1945 to the Present written by Jeremy Leaman and published by Berghahn Books. This book was released on 2013-06-30 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax "justice" has become an increasingly central issue of political debate in many countries, particularly following the cardiac arrest of global financial services in 2008 and the subsequent worldwide slump in trade and production. The evident abuse of tax systems by corporations and rich individuals through tax avoidance schemes and offshore shadow banking is increasingly in the public eye. Above all, the political challenges of recovery and structural reform have raised core issues of burden-sharing and social equity on the agendas of both civil society groups and political elites. Democratic states need tax revenue to fund public goods and combat public "bads" with any degree of legitimacy. The contributions to this book discuss the haphazard evolution of contemporary taxation systems, their contradictory effects in a globalized economy, and the urgency of their reform as a precondition for social justice.

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

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Author :
Publisher : Edward Elgar Publishing
ISBN 13 : 1788114973
Total Pages : 336 pages
Book Rating : 4.7/5 (881 download)

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Book Synopsis Business, Civil Society and the ‘New’ Politics of Corporate Tax Justice by : Richard Eccleston

Download or read book Business, Civil Society and the ‘New’ Politics of Corporate Tax Justice written by Richard Eccleston and published by Edward Elgar Publishing. This book was released on 2018-11-30 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Latin America Facing China

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Publisher : Berghahn Books
ISBN 13 : 0857456237
Total Pages : 217 pages
Book Rating : 4.8/5 (574 download)

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Book Synopsis Latin America Facing China by : Alex E. Fernández Jilberto

Download or read book Latin America Facing China written by Alex E. Fernández Jilberto and published by Berghahn Books. This book was released on 2012 with total page 217 pages. Available in PDF, EPUB and Kindle. Book excerpt: The last quarter of the twentieth century was a period of economic crises, increasing indebtedness as well as financial instability for Latin America and most other developing countries; in contrast, China showed amazingly high growth rates during this time and has since become the third largest economy in the world. Based on several case studies, this volume assesses how China's rise - one of the most important recent changes in the global economy - is affecting Latin America's national politics, political economy and regional and international relations. Several Latin American countries benefit from China's economic growth, and China's new role in international politics has been helpful to many leftist governments' efforts in Latin America to end the Washington Consensus. The contributors to this thought provoking volume examine these and the other causes, effects and prospects of Latin America's experiences with China's global expansion from a South - South perspective.

Tax Law and Racial Economic Justice

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Publisher : Lexington Books
ISBN 13 : 1498503667
Total Pages : 258 pages
Book Rating : 4.4/5 (985 download)

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Book Synopsis Tax Law and Racial Economic Justice by : Andre L. Smith

Download or read book Tax Law and Racial Economic Justice written by Andre L. Smith and published by Lexington Books. This book was released on 2015-06-03 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores how taxation creates and maintains racial inequalities in the United States. It demonstrates why those interested in Black redemption should pay attention to tax law, explores tax systems of pre-colonial African civilizations, and sets forth an agenda for tax scholars to obliterate racial caste and march toward equal opportunity.

Brexit and the Political Economy of Fragmentation

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Publisher : Routledge
ISBN 13 : 1351271237
Total Pages : 142 pages
Book Rating : 4.3/5 (512 download)

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Book Synopsis Brexit and the Political Economy of Fragmentation by : Jamie Morgan

Download or read book Brexit and the Political Economy of Fragmentation written by Jamie Morgan and published by Routledge. This book was released on 2018-12-07 with total page 142 pages. Available in PDF, EPUB and Kindle. Book excerpt: Brexit means Brexit and other meaningless mantras have simply confirmed that confusion and uncertainty have dominated the early stages of this era defining event. Though there has been a lack of coherent and substantive policy goals from the UK government, this does not prevent analysis of the various causes of Brexit and the likely constraints on and consequences of the various forms Brexit might take. Is Brexit a last gasp of neoliberalism in decline? Is it a signal of the demise of the EU? Is it possible that the UK electorate will get what they thought they voted for (and what was that)? Will a populist agenda run foul of economic and political reality? What chance for the UK of a brave new world of bespoke trade treaties straddling a post-geography world? Is the UK set to become a Singapore-lite tax haven? What is the difference between a UK-centric and a UK-centred point of view on Brexit? Will Brexit augment disintegrative tendencies in the European and world economy? These are some of the questions explored in this timely set of essays penned by some of the best known names in political economy and international political economy. The chapters in this book originally published as a special issue in Globalizations.

Handbook on Critical Political Economy and Public Policy

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Publisher : Edward Elgar Publishing
ISBN 13 : 1800373783
Total Pages : 520 pages
Book Rating : 4.8/5 (3 download)

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Book Synopsis Handbook on Critical Political Economy and Public Policy by : Christoph Scherrer

Download or read book Handbook on Critical Political Economy and Public Policy written by Christoph Scherrer and published by Edward Elgar Publishing. This book was released on 2023-01-20 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: This comprehensive and stimulating Handbook examines the contribution of political economy to public policy. It provides an overview of several strands of critical political economy, supported by case studies from OECD countries, Latin America, South Africa, and South and East Asia.

The Routledge Companion to Tax Avoidance Research

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Publisher : Routledge
ISBN 13 : 1317377087
Total Pages : 476 pages
Book Rating : 4.3/5 (173 download)

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Book Synopsis The Routledge Companion to Tax Avoidance Research by : Nigar Hashimzade

Download or read book The Routledge Companion to Tax Avoidance Research written by Nigar Hashimzade and published by Routledge. This book was released on 2017-10-02 with total page 476 pages. Available in PDF, EPUB and Kindle. Book excerpt: An inherently interdisciplinary subject, tax avoidance has attracted growing interest of scholars in many fields. No longer limited to law and accounting, research increasingly has been conducted from other perspectives, such as anthropology, business ethics, corporate social responsibility, and economic psychology. This was –recently stimulated by politicians, mass media, and the public focussing on tax avoidance after the global financial and economic crisis put a squeeze on private and public finances. New challenges were posed by changing definitions and controversies in the interpretation of tax avoidance concept, as well as a host of new rules and policies that need to be fully understood. This collection provides a comprehensive guide to students and academics on the subjects of tax avoidance from an interdisciplinary perspective, exploring the areas of accounting, law, economics, psychology, and sociology. It covers global as well as regional issues, presents a discussion of the definition, legality, morality, and psychology of tax avoidance, and provides guidance on measurement of economic effect of tax avoidance activities. With a truly international selection of authors from the UK, North America, Africa, Asia, Australasia, Middle East, and continental Europe, with well-known experts and rising stars of the field, the contributors cover the entire terrain of this important topic. The Routledge Companion to Tax Avoidance Research is a ground-breaking attempt to bring together scholarly research in tax avoidance, offering rigorous academic analysis of an important and hotly debated issue in a structured and balanced way.

Global Networks and European Actors

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Publisher : Routledge
ISBN 13 : 1000393054
Total Pages : 182 pages
Book Rating : 4.0/5 (3 download)

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Book Synopsis Global Networks and European Actors by : George Christou

Download or read book Global Networks and European Actors written by George Christou and published by Routledge. This book was released on 2021-05-30 with total page 182 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the ability of the EU and European actor networks to coherently and effectively navigate, manage, and influence debates and policy on the international stage. It also questions whether increasing complexity across a range of critical global issues and networks has affected this ability. Engaging with the growing theoretical and conceptual literature on networks and complexity, the book provides a deeper understanding of how the European Union and European actors navigate within global networks and complex regimes across a range of regulatory, policy cooperation, and foreign and security policy issue areas. It sheds light on how far they are able to respond to and shape solutions to some of the most pressing challenges on the global agenda in the 21st century. This book will be of key interest to scholars and students of EU/European and global networks and more broadly to European and EU studies, Global Governance, International Relations, International Political Economy, and Foreign Policy and Security Studies.

Tax Law in Times of Crisis and Recovery

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Publisher : Bloomsbury Publishing
ISBN 13 : 1509958045
Total Pages : 363 pages
Book Rating : 4.5/5 (99 download)

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Book Synopsis Tax Law in Times of Crisis and Recovery by : Dominic de Cogan

Download or read book Tax Law in Times of Crisis and Recovery written by Dominic de Cogan and published by Bloomsbury Publishing. This book was released on 2023-05-04 with total page 363 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the relationship between tax law and crisis. In times of environmental, financial, and public health breakdown, policymakers look to tax for solutions. Yet these crises also constrain the ways in which tax liabilities can be imposed and administered, and limit the revenues that can be collected. What should governments do in these circumstances and what are the wider consequences for states, societies, and institutions such as the EU? The book shows how crises place strain on the basic functions of tax, including revenue-raising, institution-building, regulation, redistribution, and the structuring of society. These strains bear more heavily on some sections of business and society than others. This makes the tax consequences of crisis unpredictable. It also means that the best choice of legal response is not merely a technical matter. Instead, it engages deeper attitudes towards crisis relief, change, social values, and democratic control. These issues are highlighted by COVID-19 but are of utmost lasting importance. The book takes a comprehensive approach and looks in more depth at the systemic roles that crises play in contemporary tax systems. It features an impressive cast of leading researchers across multiple jurisdictions and is essential for policymakers and scholars alike.

Justice, Equality and Tax Law

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Publisher : Linde Verlag GmbH
ISBN 13 : 3709412323
Total Pages : 638 pages
Book Rating : 4.7/5 (94 download)

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Book Synopsis Justice, Equality and Tax Law by : Nevia Čičin-Šain

Download or read book Justice, Equality and Tax Law written by Nevia Čičin-Šain and published by Linde Verlag GmbH. This book was released on 2022-10-05 with total page 638 pages. Available in PDF, EPUB and Kindle. Book excerpt: An in-depth analysis of the specific aspects of justice, equality and tax law "Justice, Equality and Tax Law" is a topic that is both old and new at the same time. Even if the society changes, the demands that tax needs to be just and equal seem to be immutable. What changes, of course, is the perception of the content of those demands. International taxation post-BEPS has been fraught with new challenges that warranted urgent responses. These challenges were mainly provoked by the unprecedented rise of the digital economy which truly marked a change in the way business is conducted, how value is created, and how goods and services are produced and consumed. Digitalization, in turn, had repercussions on all aspects of taxation - direct taxation, indirect taxation, and even tax procedures. For instance, the quest for more justice and equality in profit taxes was the reason why, in October 2021, a historical deal based on a two-pillar solution to address the tax challenges arising from the digitalization of the economy was negotiated within the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting and agreed upon by 137 member countries. It was also the motive behind the shift from a typical vendor collection model to an intermediary collection model supported by centralized registration points in indirect taxes, notably the VAT/GST. Abundant data from the European Union or the OECD signalized an ever-increasing gap between expected VAT revenues and VAT actually collected, making it obvious that the classical system of VAT/GST collection was unable to respond to challenges posed by the digital economy. Therefore, new solutions based on the participation of digital platforms as intermediaries had been introduced. Finally, new technologies, such as blockchain, paved new avenues in enhancing tax compliance. In this context, this volume entitled "Justice, Equality, and Tax Law" contains not only a selection of the best master ́s theses of the full-time LL.M. programme in 2021/2022 but also represents an in-depth analysis of various aspects of this evergreen topic.

Imposing Standards

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Publisher : Cornell University Press
ISBN 13 : 1501755994
Total Pages : 162 pages
Book Rating : 4.5/5 (17 download)

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Book Synopsis Imposing Standards by : Martin Hearson

Download or read book Imposing Standards written by Martin Hearson and published by Cornell University Press. This book was released on 2021-06-15 with total page 162 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Imposing Standards, Martin Hearson shifts the focus of political rhetoric regarding international tax rules from tax havens and the Global North to the damaging impact of this regime on the Global South. Even when not exploited by tax dodgers, international tax standards place severe limits on the ability of developing countries to tax businesses, denying the Global South access to much-needed revenue. The international rules that allow tax avoidance by multinational corporations have dominated political debate about international tax in the United States and Europe, especially since the global financial crisis of 2007–2008. Hearson asks how developing countries willingly gave up their right to tax foreign companies, charting their assimilation into an OECD-led regime from the days of early independence to the present day. Based on interviews with treaty negotiators, policymakers and lobbyists, as well as observation at intergovernmental meetings, archival research, and fieldwork in Africa and Asia, Imposing Standards shows that capacity constraints and imperfect negotiation strategies in developing countries were exploited by capital-exporting states, shielding multinationals from taxation and depriving nations in the Global South of revenue they both need and deserve. Thanks to generous funding from the Gates Foundation, the ebook editions of this book are available as Open Access volumes from Cornell Open (cornellpress.cornell.edu/cornell-open) and other repositories.

Ethics and Taxation

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Publisher : Springer Nature
ISBN 13 : 9811500894
Total Pages : 412 pages
Book Rating : 4.8/5 (115 download)

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Book Synopsis Ethics and Taxation by : Robert F. van Brederode

Download or read book Ethics and Taxation written by Robert F. van Brederode and published by Springer Nature. This book was released on 2019-11-02 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book does not present a single philosophical approach to taxation and ethics, but instead demonstrates the divergence in opinions and approaches using a framework consisting of three broad categories: tax policy and design of tax law; ethical standards for tax advisors and taxpayers; and tax law enforcement. In turn, the book addresses a number of moral questions in connection with taxes, concerning such topics as: • the nature of government • the relation between government (the state) and its subjects or citizens • the moral justification of taxes• the link between property and taxation• tax planning, evasion and avoidance • corporate social responsibility• the use of coercive power in collecting taxes and enforcing tax laws • ethical standards for tax advisors • tax payer rights • the balance between individual rights to liberty and privacy, and government compliance and information requirements • the moral justification underlying the efforts of legislators and policymakers to restructure society and steer individual and corporate behavior.

Professional Networks in Transnational Governance

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Publisher : Cambridge University Press
ISBN 13 : 1107181879
Total Pages : 365 pages
Book Rating : 4.1/5 (71 download)

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Book Synopsis Professional Networks in Transnational Governance by : Leonard Seabrooke

Download or read book Professional Networks in Transnational Governance written by Leonard Seabrooke and published by Cambridge University Press. This book was released on 2017-10-12 with total page 365 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides an original framework to examine how professionals control transnational issues, commonly considered the concern of organizations.

People, Planet and Profit

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Publisher : Routledge
ISBN 13 : 1317082605
Total Pages : 298 pages
Book Rating : 4.3/5 (17 download)

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Book Synopsis People, Planet and Profit by : Samuel O. Idowu

Download or read book People, Planet and Profit written by Samuel O. Idowu and published by Routledge. This book was released on 2016-05-13 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt: It is no longer the case that it’s only society which benefits from CSR actions. A corporation actually helps itself when operating sustainably and does well because of its triple bottom line actions. The editors of People, Planet and Profit believe that whilst Corporate Social Responsibility is by now a familiar concept to academics or practitioners, insufficient attention has been paid to the end product of CSR in practice, which they define in terms of social and economic developmental effect. The contributions in this edited volume explain the developmental aspect of CSR from a conceptual perspective and provide empirical evidence of the impact of CSR delivery on stakeholders in different corners of the World. The emphasis is on what corporations take from and give back to their stakeholders whilst trying to behave in a corporately responsible fashion. Stakeholders, including employees, customers, host communities, governments and NGOs have diverse interests and expectations of CSR. This gives rise to questions about whether the activities corporations support are the ones today’s stakeholders need; whether the CSR programmes being delivered are adequate; and about the relationship between the corporations’ view of what constitutes CSR and that of the supposed beneficiaries. This book offers thoughtful answers to these questions and assesses the outcomes of corporate activities both in developed and developing countries and regions, in terms of economic progress and social and political advancement.

Ideas, Political Power, and Public Policy

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Publisher : Routledge
ISBN 13 : 1315517795
Total Pages : 164 pages
Book Rating : 4.3/5 (155 download)

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Book Synopsis Ideas, Political Power, and Public Policy by : Daniel Beland

Download or read book Ideas, Political Power, and Public Policy written by Daniel Beland and published by Routledge. This book was released on 2018-04-19 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt: Through the last couple of decades, scholars on both sides of the Atlantic have increasingly emphasized the importance of political ideas in understanding processes of change and stability in politics and public policy. Yet, surprisingly, relatively little has been done to more clearly and stringently conceptualize the relationship between political power and the role of ideas in public policy and political development. This volume addresses this major lacuna in the policy and political studies literature by bringing some of best scholars in the field, who each write about the relationship between ideas and power in politics and public policy. The contributions frame the concept of ideational power and explore ways in which ideas shape power relations, across a number of distinct countries and policy areas. The topics covered include austerity, coalition building, monetary policy, social policy, tax policy, and macroeconomic indicators. The volume features a short introduction written by the co-editors, and a final, recapitulative essay prepared by Mark Blyth, one of the most cited scholars in the field. This book was previously published as a special issue of the Journal of European Public Policy.

The Transformation of Economic Law

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Publisher : Bloomsbury Publishing
ISBN 13 : 1509932593
Total Pages : 589 pages
Book Rating : 4.5/5 (99 download)

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Book Synopsis The Transformation of Economic Law by : Lucila de Almeida

Download or read book The Transformation of Economic Law written by Lucila de Almeida and published by Bloomsbury Publishing. This book was released on 2019-09-05 with total page 589 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is written in honour of Hans-W. Micklitz for his jubilee 70th birthday and the closure of his twelve-year term as the Chair for Economic Law at the European University Institute (EUI). Hans-W. Micklitz has gained international recognition for dedicating his extensive and fruitful career to diverse areas of law: European Economic Law, European Private Law, National and European Consumer Law, Legal Theory, theories of Private Law and Social Justice. This book is a product of the collaborative endeavors of its contributors, who all have a special connection with Hans W. Micklitz as his doctoral supervisees or research assistants. The collection of twenty chapters is to be read as the influence of Hans's dialogues in the early stage of the academic career of thirty-one young legal scholars. The volume is divided into three sections devoted to subjects that have received Hans's attention while at the EUI: EU Consumer Law (part I); European Private Law and Access Justice (part II); the CJEU between the individual citizen and the Member States (part III).

The Routledge Companion to the Makers of Global Business

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Publisher : Routledge
ISBN 13 : 1315277794
Total Pages : 782 pages
Book Rating : 4.3/5 (152 download)

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Book Synopsis The Routledge Companion to the Makers of Global Business by : Teresa da Silva Lopes

Download or read book The Routledge Companion to the Makers of Global Business written by Teresa da Silva Lopes and published by Routledge. This book was released on 2019-07-09 with total page 782 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Routledge Companion to the Makers of Global Business draws together a wide array of state-of-the-art research on multinational enterprises. The volume aims to deepen our historical understanding of how firms and entrepreneurs contributed to transformative processes of globalization. This book explores how global business facilitated the mechanisms of cross-border interactions that affected individuals, organizations, industries, national economies and international relations. The 37 chapters span the Middle Ages to the present day, analyzing the emergence of institutions and actors alongside key contextual factors for global business development. Contributors examine business as a central actor in globalization, covering myriad entrepreneurs, organizational forms and key industrial sectors. Taking a historical view, the chapters highlight the intertwined and evolving nature of economic, political, social, technological and environmental patterns and relationships. They explore dynamic change as well as lasting continuities, both of which often only become visible – and can only be fully understood – when analyzed in the long run. With dedicated chapters on challenges such as political risk, sustainability and economic growth, this prestigious collection provides a one-stop shop for a key business discipline. Chapter 31 of this book is freely available as a downloadable Open Access PDF at http://www.taylorfrancis.com under a Creative Commons Attribution-Non Commercial-No Derivatives (CC-BY-NC-ND) 4.0 license.