scholarly journals Professional Competition in Global Tax Reform: Transparency in Global Wealth Chains

2017 ◽  
Author(s):  
Rasmus Corlin Christensen
Keyword(s):  
Policy Process ◽  
Global Economy ◽  
Tax Reform ◽  
Political Agenda ◽  
Policy Outcomes ◽  
Wealth Creation ◽  
Policy Environment ◽  
Corporate Tax ◽  
Profit Shifting ◽  
High Level

In the wake of the Great Recession, international corporate taxation has risen to the top of the global political agenda. With states seeking to shore up national fiscal systems, the OECD/G20 Base Erosion and Profit Shifting (BEPS) project has emerged as the key response in this regard. Among 15 action points, Action 13 on corporate tax transparency has been particularly prominent. By shaping the feasibility of corporate tax strategies and the information resources available to national tax authorities, the Action 13 policy recommendations will fundamentally reconfigure the context of corporate tax behaviour and global wealth chains, i.e. strategies and structures for wealth creation and protection in the global economy. How did these new critical rules come about? Unfortunately, little is known about the micro-level process, dynamics and actors of the BEPS project. This paper provides an original case study of the changing international tax system and the regulatory context of global wealth chains, based on an investigation of the professionals engaged in global tax reform. Drawing on observations, interviews and sequence analysis of professional careers, it studies the dynamics of the professional policy environment and identifies distinct career and knowledge trends. The paper shows that professional competition for prestige and knowledge played a central role in the complex, transnational policy process. Operating within a technical policy environment, far removed from high-level politics, professionals seeking to make their mark on new standards for corporate tax transparency mobilised expertise and network capital, shaping what could be discussed, the criteria for accepted arguments, and who was listened to in the policy process, thus critically affecting the final policy outcomes.

scholarly journals The Corporate Tax Haven Index

2021 ◽  
pp. 89-111
Author(s):  
Leyla Ates ◽  
Alex Cobham ◽  
Moran Harari ◽  
Petr Janský ◽  
Markus Meinzer ◽  
...  
Keyword(s):  
Decision Making ◽  
Tax Reform ◽  
Tax Avoidance ◽  
Corporate Tax ◽  
Profit Shifting ◽  
New Approach ◽  
Political Implications ◽  
Tax Haven ◽  
First Time ◽  
New Geography

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 the first time in 2019. We present the technical argument for the index as a meaningful representation of the global distribution of the risks of corporate tax abuse and explore the new geography that emerges. Our findings show the UK’s dominant responsibility for corporate tax avoidance risks and the colonial roots of many exploitative double tax treaties. We discuss the index’s political implications for the immediate process of international tax reform, and for the longer-term prospects for global governance in this area. Greater clarity about the geography of profit shifting is likely to support growing demands for redistribution not only of taxing rights but also of decision-making power in the global architecture for tax governance.

Fiscally Responsible Businesses as a Result of COVID-19 Pandemic Shock

2022 ◽  
pp. 161-192
Author(s):  
Cristina Raluca Gh. Popescu ◽  
Jarmila Duháček Šebestová
Keyword(s):  
Tax Evasion ◽  
Tax Reform ◽  
Global Level ◽  
Corporate Tax ◽  
Profit Shifting ◽  
Tax Havens ◽  
Tax Systems ◽  
And Behaviors ◽  
Financial Transactions ◽  
Global Initiatives

The COVID-19 pandemic and COVID-19 crisis represent impressive motivating forces for advancement, change, evolution, and improvement at a global level. The study focuses on the OECD latest developments in international tax reform work on base erosion and profit shifting (BEPS) in the courageous attempt to promote novel global initiatives for responsible tax and to support ambitious global actions for responsible tax principles. The results show the need to establish fiscally responsible businesses as a result of COVID-19 pandemic shock, thus taking back control of countries' tax systems by putting an end to corporate tax evasion and tax havens. The findings address the importance of being in line with tax principles, encouraging responsible financial transactions and behaviors.

YOUTH POLICY IN MODERN RUSSIA. ABSENTEEISM AND POLITICAL PROTEST

2019 ◽  
Author(s):  
G.I. AVTSINOVA ◽  
М.А. BURDA
Keyword(s):  
Young People ◽  
Political Stability ◽  
Political Agenda ◽  
The Political ◽  
Political Protest ◽  
Youth Organizations ◽  
Youth Policy ◽  
The Government ◽  
Russian Politics ◽  
High Level

The article analyzes the features of the current youth policy of the Russian Federation aimed at raising the political culture. Despite the current activities of the government institutions in the field under study, absenteeism, as well as the protest potential of the young people, remains at a fairly high level. In this regard, the government acknowledged the importance of forming a positive image of the state power in the eyes of young people and strengthen its influence in the sphere of forming loyal associations, which is not always positively perceived among the youth. The work focuses on the fact that raising the loyalty of youth organizations is one of the factors of political stability, both in case of internal turbulence and external influence. The authors also focus on the beneficiaries of youth protests. The authors paid special attention to the issue of forming political leadership among the youth and the absence of leaders expressing the opinions of young people in modern Russian politics. At the same time, youth protest as a social phenomenon lack class and in some cases ideological differences. The authors come to the conclusion that despite the steps taken by the government and political parties to involve Russian youth in the political agenda, the young people reject leaders of youth opinion imposed by the authorities, either cultivating nonparticipation in the electoral campagines or demonstrating latent protest voting.

scholarly journals From Multiple Streams to Muddling Through: Policy Process Theories and “Field of Vision”

2020 ◽  
Vol 3 (1) ◽  
pp. 117-127
Author(s):  
Linda J. Allen
Keyword(s):  
Policy Process ◽  
Explanatory Power ◽  
Trade Agreement ◽  
Shared Knowledge ◽  
Policy Outcomes ◽  
Multiple Streams ◽  
The North ◽  
Field Of Vision ◽  
Process Theories ◽  
Relevant Factors

AbstractContemporary policy process theories are used to explain important aspects of the policy process, including the emergence or change of policies over time. However, these theories vary notably in their composition, such as their scope of analytical space, key concepts and assumptions, models of individual decision-making, and relationships between process-relevant factors and actors. There is little guidance on which theory may be best suited for explaining particular policy outcomes or how the different elements of the theories influence their analytical power. To begin to address this gap in the literature, a comparative analysis applied four established policy process theories to explain the emergence of the same policy outcome, a set of environmental policies associated with the North American Free Trade Agreement, while varying the analytical space or “field of vision” spatially and temporally. Overall, each theory demonstrated strong explanatory power but within analytical spaces of different scales, which indicates that the dimensionality aspects aspects the analytical space of policy process theories may contribute to a convergence in shared knowledge.

scholarly journals Toward a More Expansive Discourse in a Changing World: An Analysis of Political Leaders’ Speeches on Biodiversity

2021 ◽  
Vol 13 (5) ◽  
pp. 2899
Author(s):  
Sang Hun Lee ◽  
Yi Hyun Kang ◽  
Rong Dai
Keyword(s):  
Biodiversity Conservation ◽  
Policy Process ◽  
Biological Diversity ◽  
Convention On Biological Diversity ◽  
Decision Making Process ◽  
Political Leaders ◽  
Host Countries ◽  
Global Pandemic ◽  
The Subject ◽  
High Level

Speeches delivered in the Conference of the Parties (COPs) to the Convention on Biological Diversity represent leading discourses about biodiversity conservation. The discourse shared by high-level politicians is especially influential in the financing and decision-making process of global biodiversity governance. However, the speeches given in the COPs have not been the subject of systematic analyses until now. This study analyzes the host countries’ speeches given at the six most recent COPs and investigates which discourses have been expressed in the speeches. The regulatory discourse that views nature as a resource was found to be the dominant discourse, while other discourses that view nature as a scientific object or a spiritual entity were represented only marginally. As the need for a transformational policy for biodiversity conservation is growing amid a global pandemic, it is essential to deepen our understanding of the dynamics and complexity of nature and reflect it in the policy process. This study suggests that more balanced discourse on biodiversity may earn broader audiences’ consensus on biodiversity conservation.

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