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41. Taxing multinational corporations in the 21st century

Author:
Gabriel Zucman
Publication Date:
09-2018
Content Type:
Policy Brief
Institution:
Economics for Inclusive Prosperity (EfIP)
Abstract:
Globalization and the rise of intangible capital have increased tax avoidance opportunities for large firms dramatically. 40% of multinational profits are shifted to tax havens each year globally and the United States loses about 15% of its corporate income tax revenue because of this shifting. I discuss the evidence on the redistributive effects of international tax competition. I then present a proposal to reform the corporate tax that would remove any incentive for firms to shift profits or move real activity to lowtax places. Contrary to a widespread view, it is possible to tax multinational companies (potentially at high rates) in a globalized world, even in the absence of international policy coordination.
Topic:
Economics, Globalization, Regulation, Multinational Corporations, Tax Systems, Economic Policy, and Economic Theory
Political Geography:
Global Focus

42. States versus Corporations: Rethinking the Power of Business in International Politics

Author:
Milan Babic, Jan Fichtner, and Eelke M. Heemskerk
Publication Date:
12-2017
Content Type:
Journal Article
Journal:
The International Spectator
Institution:
Istituto Affari Internazionali
Abstract:
Over 25 years ago, Susan Strange urged IR scholars to include multinational corporations in their analysis. Within IR and IPE discussions, this was either mostly ignored or reflected in an empirically and methodologically unsatisfactory way. We reiterate Strange’s call by sketching a fine-grained theoretical and empirical approach that includes both states and corporations as juxtaposed actors that interact in transnational networks inherent to the contemporary international political economy. This realistic, juxtaposed, actor- and relations-centred perspective on state and corporate power in the global system is empirically illustrated by the example of the transnationalisation of state ownership.
Topic:
International Relations, International Political Economy, State, and Multinational Corporations
Political Geography:
Global Focus

43. What Do They Pay? Towards a Public Database to Account for the Economic Activities and Tax Contributions of Multinational Corporation

Author:
Alex Cobham, Jonathan Gray, and Richard Murphy
Publication Date:
02-2017
Content Type:
Working Paper
Institution:
City Political Economy Research Centre (CITYPERC), University of London
Abstract:
This paper reviews the prospects for a global public database on the tax contributions and economic activities of multinational companies. It is divided into four main sections. Firstly, we present a set of user stories, questions, requirements, and scenarios of usage for a database. Secondly, we look at what kinds of information a public database could and should contain. Thirdly, we look at the opportunities and challenges of building a public database drawing on various existing information sources. Fourthly and finally, we suggest next steps for policy, advocacy, and technical work towards a public database.
Topic:
Economics, Multinational Corporations, and Corporate Tax
Political Geography:
Global Focus

44. The Privatisation of Security in Africa: Challenges and Lessons from Côte d’Ivoire, Mali and Senegal

Author:
Alan Bryden, Aliou Diouf, Edem K. Comlan, Kadidia Sangaré Coulibaly, Aly Sagne, and Emmylou Boddi
Publication Date:
01-2016
Content Type:
Commentary and Analysis
Institution:
Geneva Centre for Security Sector Governance (DCAF)
Abstract:
Private security in Africa is booming. Whether from the perspective of major multinational players or small-scale local enterprises, the market for commercial security has expanded and evolved over recent years. However, policy makers rarely address private security, national parliaments and regulatory bodies provide limited oversight in this area, and the attention of African media and civil society is localized and sporadic. In short, a fundamental shift in the African security landscape is taking place under the radar of democratic governance. "The Privatisation of Security in Africa: Challenges and Lessons from Côte d’Ivoire, Mali and Senegal" provides expert accounts which portray the realities of the contemporary private security industry in Africa. The volume analyses key characteristics of security privatisation in Africa, offers new insights into the significance of this phenomenon from a security sector governance perspective and identifies specific entry points that should inform processes to promote good governance of the security sector in Africa.
Topic:
Security, Privatization, Governance, Law Enforcement, and Multinational Corporations
Political Geography:
Africa, Senegal, Mali, and Côte d'Ivoire