Corporate Income Taxes under Pressure


Book Description

The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.




Policy Change, Public Attitudes and Social Citizenship


Book Description

Neoliberal reforms have seen a radical shift in government thinking about social citizenship rights around the world. But have they had a similarly significant impact on public support for these rights? This unique book traces public views on social citizenship across three decades through attitudinal data from New Zealand, the United Kingdom and Australia. It argues that support for some aspects of social citizenship diminished more significantly under some political regimes than others, and that limited public resistance following the financial crisis of 2008-2009 further suggests the public ‘rolled over’ and accepted these neoliberal values. Yet attitudinal variances across different policy areas challenge the idea of an omnipotent neoliberalism, providing food for thought for academics, students and advocates wishing to galvanise support for social citizenship in the 21st century.




Changing and Unchanging Face of U.S. Civil Society


Book Description

"Ray has written a book that should be read by anyone interested in the current debates about the general health of civil society in the United States.--American Journal of Sociology The formation, maintenance, and well being of American civil society is a topic of intense debate in the social sciences. Until now, this debate has lacked rigor, with the term ""civil society"" commonly used interchangeably and imprecisely with other terms such as civic engagement. Today's discourse also lacks methodological discipline and relies too heavily on narrowly selected evidence in support of a particular argument. In this invaluable contribution to the debate, Marcella Ridlen Ray supplies an empirical study based on a theoretical model of democratic civil society, one that posits high levels of communication, diversity, autonomy, mediation, and voluntary association. In Ray's account, the emergent story of U.S. civil society is that of a dynamic institution, not necessarily one that is linear in its progression. It is a tale of flux, resilience, and stability over the long term that is consistent with subtexts on political equilibrium she notes in the work of early political analysts such as Aristotle, Machiavelli, Locke, Burke, and, later, Tocqueville. Ray dispels the widely accepted myth that Americans are increasingly apathetic and withdrawn from common interests. The evidence reveals a persistence of long-standing public spiritedness, despite the fact that individuals use wider discretion in deciding if and how to attach to community and despite a historical lack of enthusiasm for performing civic duties in lieu of more pleasurable leisure activity. This public-spiritedness continues to reflect embedded religious-cultural values that disproportionately influence how and when people dedicate time and money to associational life. U. S. civil society has grown more inclusive and democratic as Americans venture, at growing rates, across differences in perspective, "










Living with Leviathan


Book Description

Charting trends in American public opinion about big government from the 1930s to 1989, with emphasis on the last twenty-five years, they trace how we have adapted to a growing national government. They analyze what these opinions tell us about changing themes in American political culture and document the significant differences in public opinion about big government, the positive state, and citizen's obligations.