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.




Global Commons, Domestic Decisions


Book Description

Comparative case studies and analyses of the influence of domestic politics on countries' climate change policies and Kyoto ratification decisions. Climate change represents a “tragedy of the commons” on a global scale, requiring the cooperation of nations that do not necessarily put the Earth's well-being above their own national interests. And yet international efforts to address global warming have met with some success; the Kyoto Protocol, in which industrialized countries committed to reducing their collective emissions, took effect in 2005 (although without the participation of the United States). Reversing the lens used by previous scholarship on the topic, Global Commons, Domestic Decisions explains international action on climate change from the perspective of countries' domestic politics. In an effort to understand both what progress has been made and why it has been so limited, experts in comparative politics look at the experience of seven jurisdictions in deciding whether or not to ratify the Kyoto Protocol and to pursue national climate change mitigation policies. By analyzing the domestic politics and international positions of the United States, Australia, Russia, China, the European Union, Japan, and Canada, the authors demonstrate clearly that decisions about global policies are often made locally, in the context of electoral and political incentives, the normative commitments of policymakers, and domestic political institutions. Using a common analytical framework throughout, the book offers a unique comparison of the domestic political forces within each nation that affect climate change policy and provides insights into why some countries have been able to adopt innovative and aggressive positions on climate change both domestically and internationally.







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.