Browse by title

You are looking at 1 - 10 of 483 items :

  • Regulation and Governance x
  • Economics and Finance x
  • Chapters/Articles x
Clear All Modify Search
This content is available to you

Wil Hout and M. A.M. Salih

You do not have access to this content

Tine De Moor

This content is available to you

Michel Bauwens

You do not have access to this content

Richard Eccleston and Ainsley Elbra

Economic liberalisation and the rise of MNCs in recent decades have been a double-edged sword. With the exception of the 2008 Financial Crisis and its aftermath, the rise of global capitalism has been a key driver of economic growth and technological innovation, but at the same time has undermined state sovereignty and exacerbated inequality (Mikler 2018). Nowhere has this dualism been more apparent than in the realm of corporate taxation, which has become a prime example of what Martin Wolf (2012) describes as a ‘contemporary tragedy of the global commons’. The ‘tragedy’ is such that MNC tax avoidance is now estimated to deny governments over a quarter of a trillion US dollars per year, and after years of ignoring the issue governments and firms are being forced to act (Clausing 2015; OECD 2015).

This content is available to you

Ainsley Elbra and Richard Eccleston

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.

Open access

Edited by Gita Steiner-Khamsi and Alexandra Draxler

This content is available to you

Mats Benner

This content is available to you

Axel Marx and Jan Wouters

You do not have access to this content

Axel Marx and Jan Wouters

You do not have access to this content

Axel Marx and Jan Wouters