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"Stop This Greed": The Tax-Avoidance Political Campaign in the OECD and Australia

Author

Listed:
  • Chris Berg
  • Sinclair Davidson

Abstract

Corporate tax avoidance has come to be a major political and popular issue. This paper considers the evolution of the corporate tax debate; it scrutinizes the empirical claims and the calls for crackdowns on corporate tax avoidance. It focuses on two jurisdictions, the OECD and Australia, to show how international claims were reproduced in domestic political rhetoric. The paper then considers the economic function of tax competition, and examines the evidence underlying the OECD’s claim that the corporate tax base is being “eroded” by “profit shifting” to lower tax jurisdictions.

Suggested Citation

  • Chris Berg & Sinclair Davidson, 2017. ""Stop This Greed": The Tax-Avoidance Political Campaign in the OECD and Australia," Econ Journal Watch, Econ Journal Watch, vol. 14(1), pages 1-77–102, January.
    • Handle: RePEc:ejw:journl:v:14:y:2017:i:1:p:77-102
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    More about this item

    Keywords

    tax evasion; tax avoidance; tax harmonization; tax competition; base erosion; profit shifting;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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