Blatant corporate tax avoidance has attracted the ire of politicians, citizens and consumers the world over in recent years. Since the financial crisis of 2008, international taxation has become a mainstream political issue championed by social justice campaigners and the progressive press the world over. Globally, governments and intergovernmental organisations have announced a range of reforms designed to ensure that MNCs pay their ‘fair share’ of tax, while some of the world’s most powerful and profitable firms have been subjected to multibillion-dollar fines.
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Ainsley Elbra and Richard Eccleston
Fred P. Gale
Gillian Bristow and Adrian Healy
This introductory chapter provides an overview of the economic crisis that hit European regions from 2007 and which took hold in 2008_09. It introduces the concept of regional economic resilience and outlines the key approach to measuring and assessing regional economic resilience which was developed for this research. This chapter concludes by providing an outline of the organisation and structure of the book, and a summary of its key themes.
Fred P. Gale
Peter A.G van Bergeijk and Selwyn J.V. Moons
Peter A.G. van Bergeijk and Selwyn Moons discuss the emergence of the concept of economic diplomacy in the fields of Accounting, Business Economics, Conflict Studies, Development Studies, International Economics, International Relations, International Trade, Management Science, Peace Science, Political Science and Public Finance. The focus should be on bilateral activities such as nation branding, trade missions, trade fairs and network activities of embassies and consulates and the impact of these tools on import, export and Foreign Direct Investment. The field should extend beyond the traditional boundaries of commercial diplomacy and business diplomacy and also cover the not-for-profit-sector, including universities and other knowledge institutes, the health sector, the cultural sector, NGO’s etc. One key finding for research is the need to consider significant heterogeneities with respect to (the efficacy of) instruments, countries, institutions levels of development and behavior and decision-making of firms.