Abstract
Globalisation has increased corporate tax competition amongst states and facilitated widespread corporate tax avoidance. Some of the largest businesses now pay little or no tax: in some cases with the active assistance of governments. This article examines contemporary corporation tax policies, outlines some of the key methods corporations use to minimise their tax liabilities, explores the interdependencies between the demand for reduced tax liabilities and the professional infrastructure of tax planning and avoidance, and examines how the contemporary political economy of corporate taxation enhances the bargaining power of transnational corporations in the implementation of tax policy.
Original language | English |
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Pages (from-to) | 25-41 |
Number of pages | 17 |
Journal | Howard Journal of Criminal Justice |
Volume | 54 |
Issue number | 1 |
DOIs | |
Publication status | Published - 1 Feb 2015 |
Bibliographical note
Farnsworth, K., & Fooks, G. (2015). Corporate taxation, corporate power, and corporate harm. Howard journal of criminal justice, 54(1), 25-41 which has been published in final form at http://dx.doi.org/10.1111/hojo.12112Research Groups and Themes
- SPS Centre for the Study of Poverty and Social Justice
Keywords
- corporate harm
- corporate power
- corporate taxation
- tax avoidance