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

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

Paying a Fair Share?

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.
Buy Book in Print
Show Summary Details
You do not have access to this content

Chapter 5: Private regulatory approaches and international tax policy

Aynsley Kellow

Abstract

This chapter discusses the prospects of certification schemes for tax, such as the Fair Tax Mark (FTM). It begins with a reflection on some important features and problems of tax policy, which informs a subsequent analysis of the nature and limits of certification schemes more generally. The analysis presented here suggests that we should not be too sanguine about the prospects of FTM (or any other tax certification schemes), and that such issues ought to be addressed by nation-states and international instruments. However, it has been questionable whether sufficient political support exists in some domestic jurisdictions, particularly in Switzerland and the European Union (especially Ireland, Luxembourg and the Netherlands), to address the issues at stake. The chapter concludes that the characteristics of the tax policy problems examined do not make them amenable to action through private governance regimes.

You are not authenticated to view the full text of this chapter or article.

Elgaronline requires a subscription or purchase to access the full text of books or journals. Please login through your library system or with your personal username and password on the homepage.

Non-subscribers can freely search the site, view abstracts/ extracts and download selected front matter and introductory chapters for personal use.

Your library may not have purchased all subject areas. If you are authenticated and think you should have access to this title, please contact your librarian.


Further information

or login to access all content.