Corporate taxation, corporate power, and corporate harm

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.

Publication DOI: https://doi.org/10.1111/hojo.12112
Divisions: Life & Health Sciences
Languages & Social Sciences > Centre for Critical Inquiry into Society and Culture (CCISC)
Additional Information: 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.12112
Uncontrolled Keywords: corporate harm,corporate power,corporate taxation,tax avoidance,Law
Full Text Link: http://onlineli ... .12112/abstract
Related URLs: http://www.scop ... tnerID=8YFLogxK (Scopus URL)
PURE Output Type: Article
Published Date: 2015-02
Published Online Date: 2015-01-05
Authors: Farnsworth, Kevin
Fooks, Gary (ORCID Profile 0000-0003-0080-4802)

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