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Edited by Richard Eccleston and Ainsley Elbra

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.
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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).

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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.

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Viet-Ngu Hoang and Clevo Wilson

This chapter proposes environmental efficiency measures for agricultural production where nitrogen and phosphorus effluents and greenhouse gas emissions are notable environmental stresses. These environmental efficiency measures are based on the principle of materials balance and are used to construct environmental Malmquist total factor productivity (TFP) indices. The chapter illustrates one application using panel data from 32 OECD economies covering 17 years from 1992 to 2008.

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Edited by Thijs ten Raa

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H. K. Edmonds, J. E. Lovell and C. A. K. Lovell

We analyse stream health and some of its likely influences for a sample of 30 sites in 16 urban sub-catchments located in the Lower Brisbane River catchment and surrounding coastal catchments in southeast Queensland, Australia. We measure stream health with macroinvertebrate and fish diversity and abundance indicators. We specify three influences on stream health based on metrics generated using geographical information system techniques: an ecological connectivity index is created by aggregating two indicators of in-stream longitudinal connectivity; a land cover index is created by aggregating two indicators of land cover; and upstream sub-catchment drainage area. We use data envelopment analysis to create the indices, and stochastic frontier analysis to explain variations in the two stream health indicators. We rely heavily on dominance analysis, which is independent of the concept of a frontier and which provides the foundation for our ultimate evaluation of the ability of each site to convert ecological connectivity, land cover and upstream drainage area to stream health.

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Neal Hughes and Kenton Lawson

This chapter presents a method of controlling for climate effects on firm-level productivity measures. The approach involves applying non-parametric (machine learning) regression methods to large spatio-temporal data sets where firm productivity is observed for many time periods and locations. This method is applied to the Australian broadacre cropping industry, using Australian Bureau of Agricultural and Resource Economics and Sciences (ABARES) farm survey data for the period 1977–78 to 2014–15 and climate data from the Australian Water Availability Project (AWAP). The study demonstrates the importance of controlling for climate variability and change when measuring productivity in agriculture, particularly on cropping farms. The results show a significant deterioration in climate conditions for cropping over the last 15 to 20 years, particularly in southern Australia. After the effects of climate have been removed a clear picture of underlying productivity trends emerges, with a slowdown in productivity growth after 1993–94 and a rebound since 2007–08.

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José M. Rueda-Cantuche

It is not easy to transform the input and output tables "produced" by statistical offices into matrices of input-output coefficients. There are commodity-by-commodity and industry-by-industry input-output matrices and each of them can be constructed using different models. This chapter provides a unifying framework for all these alternatives and discusses the theoretical and practical pros and cons of the alternatives in a way that consolidates the vast literature. The chapter is authored by an expert who combines statistical office experience and academic contributions to the interface of input-output statistics and economic-environmental modeling.

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Yasuhide Okuyama

In dynamic input-output analysis investment meets the capital requirements of output growth. The model is linear and the proportionality between type i capital requirements and output j is represented by a capital coefficient. This chapter presents the dynamic input-output model, its solution, and two main issues, namely singularity of the matrix of capital coefficients and causal indeterminacy. Singularity is a mathematical problem that has been solved. Causal indeterminacy is the incompatibility between non-negative output solutions and arbitrary initial conditions, an issue related to the instability of the model. Alternative modifications of the model address the issue. The dynamic input-output model revives in three areas. Human capital formation is modeled to explain endogenous growth. Environmental accounts are added to analyze the depletion of nonrenewable resources. And lagged production and expenditure models are employed in disaster impact analysis.

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Douglas S. Meade

Input-output analysis was invented by Wassily Leontief, who continued to be closely involved with its development, mostly in the United States. This chapter organizes the history in a nice, concrete way, by tracing the input-output tables of the USA from 1939 until 2007, released in 2014. The history is peppered by observations of Leontief's close collaborators Anne Carter and Clopper Almon, shared with the author. The chapter concludes with a clear discussion of the myths of input-output tables, such as consistency and purity.