How can governments tax multinational enterprises more fairly? a discourse analysis

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dc.contributor.authorFernandes, Orlando
dc.contributor.authorMorrell, Kevin
dc.contributor.authorHeracleous, Loizos
dc.date.accessioned2021-10-26T13:17:54Z
dc.date.available2021-10-26T13:17:54Z
dc.date.issued2021-10-18
dc.description.abstractExtant research has identified numerous causes for multinational enterprises (MNE) tax avoidance and formulated a variety of remedial policy solutions. Yet despite being consistently decried as societally unfair, these contested practices persist. We reveal the conflicting and complementary ideologies and worldviews that reside in the background of MNE tax avoidance policy deliberations. Analysis of primary interviews with accounting and tax regulatory agencies, Members of the UK Parliament, and public hearings with MNE representatives, shows these different groups draw on four different discourses: globalism, idealism, pragmatism and shareholder interest. These exist in what we show to be a kind of precarious truce that allows these contested practices to continue in the face of robust critique. Prospects for taxing MNEs are enhanced if legislators, civil servants and regulators can draw more coherently on the discourse of idealism because this is most resistant to the logic of the market.en_UK
dc.identifier.citationFernandes O, Morrell K, Heracleous L. (2021) How can governments tax multinational enterprises more fairly? a discourse analysis. Policy and Politics, Volume 49, Issue 4, October 2021, pp. 495-512en_UK
dc.identifier.issn0305-5736
dc.identifier.urihttps://doi.org/10.1332/030557321X16292210017454
dc.identifier.urihttp://dspace.lib.cranfield.ac.uk/handle/1826/17205
dc.language.isoenen_UK
dc.publisherPolicy Pressen_UK
dc.rightsAttribution-NonCommercial 4.0 International*
dc.rights.urihttp://creativecommons.org/licenses/by-nc/4.0/*
dc.subjectdiscourse analysisen_UK
dc.subjectfiscal justiceen_UK
dc.subjectgovernmenten_UK
dc.subjectmarket logicsen_UK
dc.subjectmultinational enterprisesen_UK
dc.subjectsocial contracten_UK
dc.subjecttax avoidanceen_UK
dc.subjecttax regulationen_UK
dc.titleHow can governments tax multinational enterprises more fairly? a discourse analysisen_UK
dc.typeArticleen_UK

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