Handbook of Research on NGOs
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Handbook of Research on NGOs

Edited by Aynsley Kellow and Hannah Murphy-Gregory

This volume provides a critical overview of research on Non-governmental Organisations (NGOs). While it notes that the definition of NGOs is contested, and can include both business and national groups, it focuses primarily on international NGOs engaged with human rights, social and environmental concerns, and aid and development issues. With contributions by Peter Willetts, Tom Davies, Bob Reinalda and other leading scholars, it provides a series of critical essays on both general aspects of NGOs and significant issues of particular concern.
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Chapter 12: The rise of tax justice NGOs and the new politics of corporate taxation

Ainsley Elbra

Abstract

This chapter outlines the role played by NGOs in the nascent tax justice campaign. Emerging from earlier attempts at highlighting harmful tax practices, this campaign effectively took hold following the financial crisis of 2008. A range of tax justice activists were successful in leveraging public dissatisfaction with businesses’ tax avoidance strategies through a campaign focused on the unfairness of the shifting tax burden. The chapter explores the key actors in this campaign, and the atypical strategies used by these groups. Following this, the chapter examines the potential for NGO-driven reform in the area of taxation. It concludes that while tax justice NGOs have been successful in elevating the issue of multinational tax avoidance to the political sphere, it remains to be seen if civil society groups are able to sustain this pressure, leading to either voluntary reform of corporate practices or inter-governmental cooperation in the field of corporate tax.

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