Corporate taxation, corporate power, and corporate harm

Kevin Farnsworth, Gary Fooks

Research output: Contribution to journalArticle

Abstract

Globalisation has increased corporate tax competition amongst states and facilitated widespread corporate tax avoidance. Some of the largest businesses now pay little or no tax: in some cases with the active assistance of governments. This article examines contemporary corporation tax policies, outlines some of the key methods corporations use to minimise their tax liabilities, explores the interdependencies between the demand for reduced tax liabilities and the professional infrastructure of tax planning and avoidance, and examines how the contemporary political economy of corporate taxation enhances the bargaining power of transnational corporations in the implementation of tax policy.

Original languageEnglish
Pages (from-to)25-41
Number of pages17
JournalHoward Journal of Criminal Justice
Volume54
Issue number1
Early online date5 Jan 2015
DOIs
Publication statusPublished - Feb 2015

Bibliographical note

Farnsworth, K., & Fooks, G. (2015). Corporate taxation, corporate power, and corporate harm. Howard journal of criminal justice, 54(1), 25-41 which has been published in final form at http://dx.doi.org/10.1111/hojo.12112

Keywords

  • corporate harm
  • corporate power
  • corporate taxation
  • tax avoidance

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