Scale shift in international tax justice: comparing the UK and Australia from 2008 to 2016

“An Unacceptable Surrender of Fiscal Sovereignty”: The Neoliberal Turn to International Tax Arbitration

“…Chief among these grievances is the unfairness of an economic system that allowed wealthy corporations and elites to pay little to no tax. Social movements, journalists, and legislators have brought attention to particularly egregious tax avoidance practices by technology firms such as Google and Amazon and the details of massive data leaks like the Panama Papers (Vaughan 2019). Governments responded at first with intensified cooperation to tackle tax avoidance and evasion, but more recently many have instituted new unilateral taxes that respond to popular pressure but risk the integrity of the century-old institutions of global tax cooperation (Christensen and Hearson 2019; Mason 2020).…”