Social justice in the 21st Century: a study of MNEs tax avoidance and government policies

Akhavan Farshchi, Mahtab and Belgraver, Herman (2015) Social justice in the 21st Century: a study of MNEs tax avoidance and government policies. In: Society for the Advancement of Socio-Economic Research (SASE), July 02-04 2015, London School of Economics, London.

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Abstract

This paper will examine the changes in government policies across the world in the past few decades with a view to show the tendencies of the national governments to create favourable environments to attract foreign direct investment. The general belief has been that the positive spillovers from MNEs justify the negative impacts such as crowding out and disadvantaging indigenous firms. Following a review of the policy changes particularly those relating to corporation tax we offer the arguments for and against inward investment by MNEs. The review highlights the dynamic effects between corporate tax planning and the national social-economic development. Using the case studies of two countries (United Kingdom and The Netherlands) we review the governments industrial and taxation policies and examine the way such policies have impacted on the presence of the MNEs in those markets. The research will examine the effectiveness of the corporate taxation as a mechanism to overcome market failure but this study also argues that these mechanisms can also work as a mechanism that promotes market failure. The aim of this study is to review alternative ways for more effective distribution of wealth within and between countries. We argue that the national policies cannot be designed in isolation and a joint effort at an international level is needed if the gap in income and equality is to be narrowed in a meaningful manner.

Item Type: Conference or Workshop Item (Paper)
Identifier: 10.13140/RG.2.1.4016.4967
Page Range: pp. 1-26
Subjects: Business and finance > Business and management > Business ethics
Depositing User: Mahtab Akhavan Farshchi
Date Deposited: 18 Jun 2018 09:24
Last Modified: 18 Jun 2018 09:24
URI: http://repository.uwl.ac.uk/id/eprint/5163

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