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How can governments tax multinational enterprises more fairly? A discourse analysis
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Fernandes, O., Morrell, K. and Heracleous, Loizos Th. (2021) How can governments tax multinational enterprises more fairly? A discourse analysis. Policy & Politics, 49 (4). pp. 495-512. doi:10.1332/030557321X16292210017454 ISSN 0305-5736.
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Official URL: https://doi.org/10.1332/030557321X16292210017454
Abstract
Extant research has identified numerous causes for 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.
Item Type: | Journal Article | ||||||
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Subjects: | H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HV Social pathology. Social and public welfare J Political Science > JC Political theory P Language and Literature > P Philology. Linguistics |
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Divisions: | Faculty of Social Sciences > Warwick Business School > Strategy & International Business Faculty of Social Sciences > Warwick Business School |
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Library of Congress Subject Headings (LCSH): | Discourse analysis -- Political aspects, International business enterprises, Tax evasion, Taxation -- Law and legislation, Justice, Social contract | ||||||
Journal or Publication Title: | Policy & Politics | ||||||
Publisher: | The Policy Press | ||||||
ISSN: | 0305-5736 | ||||||
Official Date: | 18 October 2021 | ||||||
Dates: |
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Volume: | 49 | ||||||
Number: | 4 | ||||||
Page Range: | pp. 495-512 | ||||||
DOI: | 10.1332/030557321X16292210017454 | ||||||
Status: | Peer Reviewed | ||||||
Publication Status: | Published | ||||||
Reuse Statement (publisher, data, author rights): | This is a post-peer-review, pre-copy edited version of an article published in Policy & Politics. The definitive publisher-authenticated version Fernandes, O., Morrell, K. and Heracleous, Loizos Th. (2021) How can governments tax multinational enterprises more fairly? A discourse analysis. Policy & Politics, 49 (4) is available online at: https://doi.org/10.1332/030557321X16292210017454 | ||||||
Access rights to Published version: | Restricted or Subscription Access | ||||||
Date of first compliant deposit: | 14 September 2021 | ||||||
Date of first compliant Open Access: | 18 October 2022 |
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