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Tax Policy in the OECD: Soft Governance Gets Harder

Robert T. Kudrle

in Mechanisms of OECD Governance: International Incentives for National Policy-Making?

Published in print:
2010
Published Online:
September 2010
ISBN:
9780199591145
eISBN:
9780191594601
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199591145.003.0004
Subject:
Political Science, International Relations and Politics, Political Economy

Chapter 4 deals with tax policy in the OECD. Although the OECD has worked on many problems related to national fiscal systems, its achievements in sorting out international corporate tax ... More


Moving beyond the Crisis: Tax Policies for the Soundness of Financial Markets

Geoff Lloyd

in Taxation and the Financial Crisis

Published in print:
2012
Published Online:
May 2012
ISBN:
9780199698165
eISBN:
9780191738630
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199698165.003.0008
Subject:
Economics and Finance, Financial Economics

Systemic tax biases in favour of corporate debt financing and investment returns in the form of capital gains may have strengthened non-tax incentives to greater leverage, greater risk taking, and a ... More


Tax Competitiveness—a Dangerous Obsession

Nicholas Shaxson and John Christensen

in Global Tax Fairness

Published in print:
2016
Published Online:
March 2016
ISBN:
9780198725343
eISBN:
9780191792687
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198725343.003.0013
Subject:
Economics and Finance, International, Macro- and Monetary Economics

This chapter addresses the promotion by many politicians around the world of so-called “tax competitiveness.” It proposes that this ideologically driven phenomenon is reframed as “tax wars” and ... More


The Corporate Tax Haven Index: A New Geography of Profit Shifting

Leyla Ates, Alex Cobham, Moran Harari, Petr Janský, Markus Meinzer, Lucas Millán, and Miroslav Palanský

in Combating Fiscal Fraud and Empowering Regulators: Bringing tax money back into the COFFERS

Published in print:
2021
Published Online:
February 2021
ISBN:
9780198854722
eISBN:
9780191888922
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198854722.003.0006
Subject:
Economics and Finance, International, Microeconomics

In this chapter, we set out a new approach to the geography of profit shifting, based on a range of objectively verifiable criteria. These are combined in the Corporate Tax Haven Index, published for ... More


Introduction

Lord Denning

in The Due Process of Law

Published in print:
1980
Published Online:
March 2012
ISBN:
9780406176080
eISBN:
9780191705113
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780406176080.003.0023
Subject:
Law, Constitutional and Administrative Law

In recent times, England has been invaded by those who are seeking England as a haven. From their own countries they are escaping poverty, disease, and homelessness. In contrast there have been ... More


Exits

Lord Denning

in The Due Process of Law

Published in print:
1980
Published Online:
March 2012
ISBN:
9780406176080
eISBN:
9780191705113
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780406176080.003.0026
Subject:
Law, Constitutional and Administrative Law

The law has placed no restriction on people going out of England to avoid tax or for any other reason. There was in olden days a writ called ne exeat regnum. The author states that he had never known ... More


Tax justice and the challenges of measuring illicit financial flows

Richard Murphy

in Data in Society: Challenging Statistics in an Age of Globalisation

Published in print:
2019
Published Online:
May 2020
ISBN:
9781447348214
eISBN:
9781447348269
Item type:
chapter
Publisher:
Policy Press
DOI:
10.1332/policypress/9781447348214.003.0009
Subject:
Sociology, Social Research and Statistics

Multinational corporation tax avoidance is primarily about tax avoidance. That is, recording transactions in ways that are legal but which might not meet with the approval of the all the tax ... More


Change and Stability in Global Tax Policy

Lukas Hakelberg

in The Hypocritical Hegemon: How the United States Shapes Global Rules against Tax Evasion and Avoidance

Published in print:
2020
Published Online:
September 2020
ISBN:
9781501748011
eISBN:
9781501748035
Item type:
chapter
Publisher:
Cornell University Press
DOI:
10.7591/cornell/9781501748011.003.0001
Subject:
Political Science, Public Policy

This chapter takes a look at the ability of a great power like the United States to unilaterally effect fundamental change in international tax policy through coercion. It first shows that the ... More


Countering Harmful Tax Practices

Lukas Hakelberg

in The Hypocritical Hegemon: How the United States Shapes Global Rules against Tax Evasion and Avoidance

Published in print:
2020
Published Online:
September 2020
ISBN:
9781501748011
eISBN:
9781501748035
Item type:
chapter
Publisher:
Cornell University Press
DOI:
10.7591/cornell/9781501748011.003.0003
Subject:
Political Science, Public Policy

This chapter shows that the Clinton administration promoted an international campaign against underregulated financial centers. It did so because it was concerned about the impact of tax havens on ... More


Global Taxation and Accounting Arrangements: Some Normatively Desirable and Feasible Policy Recommendations

Gillian Brock and Rachel McMaster

in Taxation: Philosophical Perspectives

Published in print:
2018
Published Online:
December 2018
ISBN:
9780199609222
eISBN:
9780191862878
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780199609222.003.0013
Subject:
Philosophy, Political Philosophy, Moral Philosophy

Chapter 12 considers why reforms to several taxation arrangements are needed, especially in the quest to reduce global injustices. The role of tax havens and transfer pricing schemes in facilitating ... More


Let’s Tax Anonymous Wealth!: A Modest Proposal to Reduce Inequality, Attack Organized Crime, Aid Developing Countries, and Raise Badly Needed Revenue from the World’s Wealthiest Tax Dodgers, Kleptocrats, and Felons

James S. Henry

in Global Tax Fairness

Published in print:
2016
Published Online:
March 2016
ISBN:
9780198725343
eISBN:
9780191792687
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198725343.003.0003
Subject:
Economics and Finance, International, Macro- and Monetary Economics

This chapter argues for a new global withholding tax on $trillions of anonymous private wealth that is parked in the world’s eighty financial secrecy jurisdictions. This wealth has been hidden away ... More


Life with (or after) tax competition

Peter Dietsch

in Catching Capital: The Ethics of Tax Competition

Published in print:
2015
Published Online:
August 2015
ISBN:
9780190251512
eISBN:
9780190251543
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780190251512.003.0006
Subject:
Philosophy, Political Philosophy, Moral Philosophy

Ethical issues arise not only in identifying a just regulatory regime for tax competition but also in the lead-up and aftermath of the necessary reforms. This chapter discusses three questions in ... More


United States’ Responsibility to Promote Financial Transparency

Tracy A. Kaye

in Tax, Inequality, and Human Rights

Published in print:
2019
Published Online:
May 2019
ISBN:
9780190882228
eISBN:
9780190882266
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190882228.003.0015
Subject:
Law, Human Rights and Immigration

This chapter discusses the legislative and regulatory changes that are necessary for the United States to fully participate in the global financial transparency movement. This includes the collection ... More


Offshore Financial Centres

Duncan Wigan

in Europe and the Governance of Global Finance

Published in print:
2014
Published Online:
June 2014
ISBN:
9780199683963
eISBN:
9780191763410
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199683963.003.0011
Subject:
Business and Management, Finance, Accounting, and Banking

This chapter assesses the role of the EU in the regulation of tax evasion and tax avoidance. This role has historically been constrained by institutional limits on EU policy in the area of direct ... More


Conceptualizing the Role of Small Jurisdictions

Christopher M. Bruner

in Re-Imagining Offshore Finance: Market-Dominant Small Jurisdictions in a Globalizing Financial World

Published in print:
2017
Published Online:
December 2016
ISBN:
9780190466879
eISBN:
9780190466909
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780190466879.003.0002
Subject:
Law, Company and Commercial Law, Comparative Law

A number of literatures have addressed the role of small jurisdictions in cross-border finance, or spoken generally to the market terrain they inhabit. This chapter discusses a number of theoretical ... More


Transparency, Tax, and Human Rights

Miranda Stewart

in Tax, Inequality, and Human Rights

Published in print:
2019
Published Online:
May 2019
ISBN:
9780190882228
eISBN:
9780190882266
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190882228.003.0011
Subject:
Law, Human Rights and Immigration

This chapter explores tax transparency in the context of previous governmental, private, and civil society initiatives about transparency of the last thirty years. There has been a particular focus ... More


The Emergence of Multilateral AEI

Lukas Hakelberg

in The Hypocritical Hegemon: How the United States Shapes Global Rules against Tax Evasion and Avoidance

Published in print:
2020
Published Online:
September 2020
ISBN:
9781501748011
eISBN:
9781501748035
Item type:
chapter
Publisher:
Cornell University Press
DOI:
10.7591/cornell/9781501748011.003.0005
Subject:
Political Science, Public Policy

This chapter explains that the Foreign Account Tax Compliance Act (FATCA) has its origins in the longstanding efforts of anti-tax haven activists within the Democratic Party. These activists utilized ... More


Rethinking News about US Workers

Christopher Martin

in No Longer Newsworthy: How the Mainstream Media Abandoned the Working Class

Published in print:
2019
Published Online:
January 2020
ISBN:
9781501735257
eISBN:
9781501735264
Item type:
chapter
Publisher:
Cornell University Press
DOI:
10.7591/cornell/9781501735257.003.0008
Subject:
History, Political History

Chapter 7 concludes with how journalism might rethink the nature of America’s “job killers” by considering excess executive compensation, private equity, hedge funds, and offshore corporate tax ... More


Conclusion

Ron Formisano

in American Oligarchy: The Permanent Political Class

Published in print:
2017
Published Online:
May 2018
ISBN:
9780252041273
eISBN:
9780252099878
Item type:
chapter
Publisher:
University of Illinois Press
DOI:
10.5622/illinois/9780252041273.003.0009
Subject:
Sociology, Social Stratification, Inequality, and Mobility

America’s oligarchy is creating an aristocracy of inherited wealth.


Blacklisting

J. C. Sharman

in The Money Laundry: Regulating Criminal Finance in the Global Economy

Published in print:
2011
Published Online:
August 2016
ISBN:
9780801450181
eISBN:
9780801463198
Item type:
chapter
Publisher:
Cornell University Press
DOI:
10.7591/cornell/9780801450181.003.0004
Subject:
Political Science, International Relations and Politics

This chapter examines how blacklisting, and the threat of being blacklisted, helps promote policy diffusion with regards to anti-money laundering (AML). It first provides a historical background of ... More


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