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Tax, Inequality, and Human Rights$
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Philip G. Alston and Nikki R. Reisch

Print publication date: 2019

Print ISBN-13: 9780190882228

Published to Oxford Scholarship Online: May 2019

DOI: 10.1093/oso/9780190882228.001.0001

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PRINTED FROM OXFORD SCHOLARSHIP ONLINE (www.oxfordscholarship.com). (c) Copyright Oxford University Press, 2019. All Rights Reserved. An individual user may print out a PDF of a single chapter of a monograph in OSO for personal use. date: 20 October 2019

Who’s to Blame for the Money Drain? Corporate Power and Corruption as Competing Narratives for Lost Resources

Who’s to Blame for the Money Drain? Corporate Power and Corruption as Competing Narratives for Lost Resources

Chapter:
(p.367) Chapter 16 Who’s to Blame for the Money Drain? Corporate Power and Corruption as Competing Narratives for Lost Resources
Source:
Tax, Inequality, and Human Rights
Author(s):

Matti Ylönen

Publisher:
Oxford University Press
DOI:10.1093/oso/9780190882228.003.0017

This chapter focuses on corporate power and corruption, providing context for current debates around responsibility for and the consequences of tax abuse. In addition to the already discussed problems of tax avoidance and tax evasion, the bargaining power of large corporations over smaller states is also an outcome of structural problems that discourage developing countries from collecting taxes needed for human development. Here, a key problem is international tax competition, or more accurately tax wars between nations. This international pressure pushes decision makers in developing countries to turn a blind eye to corporate wrongdoings and to offer tax breaks and other sweeteners to large enterprises in exchange for investments. Ultimately, what is needed are more comprehensive frameworks for analyzing the reasons behind the obstacles to domestic resource mobilization, which pay close attention to both public and private factors that prevent the fulfillment of social rights and development goals.

Keywords:   corporate power, corruption, tax abuse, tax avoidance, tax evasion, corporations, international tax competition, tax wars, domestic resource mobilization, development goals

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