Introduction

Pogge, Thomas; Mehta, Krishen

doi:10.1093/acprof:oso/9780198725343.003.0001

Cited by 5 publications

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“…International organizations have urged member states to enact laws to make tax avoidance more difficult (OECD 2020). Legal scholars, philosophers, economists, and political scientists have debated plans to fundamentally reshape the international tax system (Pogge and Mehta 2016;Dietsch and Rixen 2016;Piketty 2017) These calls for reform do not come as a surprise. Indeed, the principles that govern the taxation of multinational enterprises were laid out in the 1920s, before the massive increase in cross-border investment of the postwar era and before the digital revolution.…”

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Where Should Multinationals Pay Taxes?

Arel‐Bundock

Blais

2023

International Studies Quarterly

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The international tax system is a pillar of the post-war economic order, but it faces major challenges with the rise of global value chains, digitalization, and tax avoidance. Debates over international tax reform usually occur within a small epistemic community of experts and technocrats. In this article, we step outside this restricted circle to assess the sources of bottom-up legitimacy and support for the rules that govern where multinationals must report profits and which governments are entitled to tax those profits. We conduct survey experiments in Brazil, France, and the United States to assess mass attitudes toward the allocation of the tax base across countries. We find that people’s views clash with the core principles of the current regime, but are aligned with reform proposals that allocate more taxing rights to market jurisdictions. These findings are strikingly consistent across three countries and three distinct studies. At first glance, the consistency of attitudes across countries could spell good things for international cooperation in this arena. However, we also find a significant level of “home bias” in the public’s views on tax allocation. These results shed new light on the legitimacy of tax reform and on the prospects for cooperation in a key area of international economic relations.

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Where Should Multinationals Pay Taxes?

Arel‐Bundock

Blais

2023

International Studies Quarterly

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“…It is thus not surprising that aggressive tax avoidance has been highlighted as a key issue in much of the academic research on the intra-firm trade (see, e.g. Sikka and Willmott 2010, Pogge and Mehta 2016.…”

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Politics of Intra-firm Trade: Corporate Price Planning and the Double Role of the Arm’s Length Principle

Ylönen

Teivainen

2017

New Political Economy

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Intra-firm trade is an emerging issue. One of its key elements is the international shifting of profits, for example, through transfer pricing that big enterprises use to cross-subsidise their subsidiaries, often to avoid taxes. Accounting rules conceal much of the information about transfer pricing, reproducing secrecy and facilitating the use of administered prices. Given the prevalence of administered price setting, a significant amount of international trade cannot be meaningfully analysed as market transactions. This provokes questions about the validity of market assumptions in research on trade in particular and global capitalism more generally. Our specific contribution focuses on the role of the arm's length principle and the significance of cross-subsidisation and other forms of corporate planning in intra-firm trade. Under certain conditions, price planning by private corporations should be analysed as political rule within the economic sphere. Since the politics of the world economy is not merely related to governmental intervention, corporations should also be theorised as potentially political entities. Crossing the disciplinary boundaries between political economy and normative political theory, we suggest that the politicisation of intra-firm trade opens possibilities for creating more effective responses to price administration and for creating more democratic ways of governing the global economy.ARTICLE HISTORY

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Legitimacy through Precaution in European Regulation of GMOs? From the Standpoint of Governance as Analytical Perspective

Weimer

2008

SSRN Journal

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Introduction

Cited by 5 publications

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Where Should Multinationals Pay Taxes?

Where Should Multinationals Pay Taxes?

Politics of Intra-firm Trade: Corporate Price Planning and the Double Role of the Arm’s Length Principle

Legitimacy through Precaution in European Regulation of GMOs? From the Standpoint of Governance as Analytical Perspective

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