"Stop this greed": The tax-avoidance political campaign in the OECD and Australia

Berg, C and Davidson, S 2017, '"Stop this greed": The tax-avoidance political campaign in the OECD and Australia', Econ Journal Watch, vol. 14, no. 1, pp. 77-102.


Document type: Journal Article
Collection: Journal Articles

Title "Stop this greed": The tax-avoidance political campaign in the OECD and Australia
Author(s) Berg, C
Davidson, S
Year 2017
Journal name Econ Journal Watch
Volume number 14
Issue number 1
Start page 77
End page 102
Total pages 26
Publisher Econ Journal Watch
Abstract Corporate tax avoidance has come to be a major political and popular issue. This paper considers the evolution of the corporate tax debate; it scrutinizes the empirical claims and the calls for crackdowns on corporate tax avoidance. It focuses on two jurisdictions, the OECD and Australia, to show how international claims were reproduced in domestic political rhetoric. The paper then considers the economic function of tax competition, and examines the evidence underlying the OECD's claim that the corporate tax base is being "eroded" by "profit shifting" to lower tax jurisdictions.
Subject Public Economics- Public Choice
Public Economics- Taxation and Revenue
Keyword(s) Multinational tax avoidance
Base erosion and profit shifting
propaganda
Copyright notice All content © 2017 Econ Journal Watch unless otherwise cited.
ISSN 1933-527X
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