Tax-driven wealth chains: A multiple case study of tax avoidance in the finnish mining sector

Finér, Lauri; Ylönen, Matti

doi:10.1016/j.cpa.2017.01.002

Cited by 51 publications

(52 citation statements)

References 52 publications

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“…Data compilation of the calculation of non-metallic mineral resource potential was carried out in 35 districts in Central Java Province of Indonesia, making thematic maps showing the distribution of non-metallic mineral potential in Central Java Province using the ArcGIS application [16][17][18]. Fig.…”

Section: Methodsmentioning

confidence: 99%

Evaluation of Potency and Mineral Reserve Balance for Sustainable Mining Management Case Study: Central Java Province of Indonesia

Bargawa¹,

Oetomo²,

Sembiring³

2019

JESE-B

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The level of availability and scarcity of resources gives an indication of how to manage scarce resources. Good mining practice supports sustainability and minimizes environmental degradation. One alternative to support the development of potential mineral resources is the study of mineral resource balances. The research objectives are: (a) to evaluate the potential of mineral resources and reserves, (b) to evaluate the production data of mineral commodities, (c) to calculate mineral reserve balance. Research methodology includes an inventory of data in the Department of Energy and Mineral Resources. Compilation of mineral resource balance adjusted to the applicable regulations. The study was conducted in the Central Java Province of Indonesia. Based on the evaluation results there were 26 mineral commodities, but there were only 12 commodities developed during 2016-2018. These resources are andesite, limestone, basalt, fill-dirt, sandstone, trass, feldspar, quartz-sand, marble, diorite stone, talk and claystone. The mineral reserve supports the construction of highways, airports and other infrastructure projects in Central Java Province of Indonesia.

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Section: Methodsmentioning

confidence: 99%

Evaluation of Potency and Mineral Reserve Balance for Sustainable Mining Management Case Study: Central Java Province of Indonesia

Bargawa¹,

Oetomo²,

Sembiring³

2019

JESE-B

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“…Third, large multinational corporations can represent their structure and activities to the outside world in ways that are not primarily guided by their actual operations but by the legal and financial incentives that particular representations carry. Complicated corporate structures include the establishment of legal entities in low-tax jurisdictions and the legal transfer of production factors to these entities-for example ownership of licenses and patents-that swing free from the actual productive process (see the examples in Finér and Ylönen 2017).…”

Section: Stealth-wealth Biasmentioning

confidence: 99%

International Economic Statistics: Biased Arbiters in Global Affairs?

Mügge

2019

Fudan J. Hum. Soc. Sci.

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International economic statistics play central roles in global economic governance. Governments and international organizations rely on them to monitor international economic agreements; governments use them to understand potential imbalances in bilateral relationships; and international investors build their country assessments on such data. These statistics increasingly suffer from serious defects, however, due to globalization, the digitization of our economies, and the prominence of secrecy jurisdictions and multinational corporations. For that reason, economic data is not a neutral arbiter in international affairs. Instead, it suffers from four kinds of bias: Expert attention bias means that the objects of measurement-what they are meant to capture-depend on the preoccupations of the small circle of statistical experts. Countability bias skews economic figures in favor of countable objects and away from, for example, unremunerated labor and production as well as ephemeral economic process, such as knowledge production. Capitalist bias emerges because economic statistics naturalize unequal power relations in the global economy: They mistake a country's inability to fetch high prices for its products for low productivity and a lack of added value. Stealth-wealth bias, finally, means that statistics naturalize the distorted image we have of the global economy as corporations and individual hide profits and wealth in secrecy jurisdictions. This article cautions against an insufficiently critical use of statistics in international affairs. And it encourages policymakers to "know thy data" lest biases in the numbers generate skewed policies, unnecessary disputes and a gradual delegitimization of statistics in general.

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“…That viewpoint involves accepting that how we understand a company may be decisive in how we see its responsibility to pay taxes (Avi-Yonah 2006). As a topical theme, the aggressive tax planning of corporate taxpayers, especially of multinational enterprises, and the assessment of its impact on society has been of interest to researchers for some years (see e.g., Shafer and Simmons 2008;Sikka 2010;Preuss 2012;Finér and Ylönen 2017). Some studies have been very critical of tax planning by corporations (see, e.g., Ylönen and Laine 2015), while others have emphasized the legality of taxation as a main criterion for companies to make use of tax planning options; according to this approach, responsibility lies mainly within the framework of tax legislation (HJI Panayi 2015).…”

Section: Prior Research and Setting The Research Questionsmentioning

confidence: 99%

“…From an economic research point of view, this study could be located mainly in the accounting and financing realm, as it involves clarifying information use and the needs of institutional investors, and evaluating the links between CSR reporting and ESG analyses. Consequently, the study responds to identifications to incorporate accounting aspects into taxation research (Boden et al 2010; see also Finér and Ylönen 2017).…”

Section: Prior Research and Setting The Research Questionsmentioning

confidence: 99%

Responsible Investment: Taxes and Paradoxes

Knuutinen

Pietiläinen

2017

Nordic Tax Journal

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Taxes have become an issue of corporate social responsibility (CSR), but the role of taxation is to some extent an ambiguous and controversial issue in the CSR framework. Similarly, another unclear question is what role investors who are committed to sustainable and responsible investment (SRI) see taxes as having on their environmental, social, and governance (ESG) agenda. Corporate taxes have an inverse relationship with the return of the investors: taxes paid directly affect what is left on the bottom line, reducing the return of investors. However, investors are now more aware of tax-related risks, which can include different forms of reputation risk. Corporate tax planning may increase the returns, but those increased returns are riskier. This study focuses particularly on the relationship between SRI and taxation. We find that tax matters are considered to be on the ESG agenda, but their role and significance in the ESG analysis is unclear.

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Tax-driven wealth chains: A multiple case study of tax avoidance in the finnish mining sector

Cited by 51 publications

References 52 publications

Evaluation of Potency and Mineral Reserve Balance for Sustainable Mining Management Case Study: Central Java Province of Indonesia

Evaluation of Potency and Mineral Reserve Balance for Sustainable Mining Management Case Study: Central Java Province of Indonesia

International Economic Statistics: Biased Arbiters in Global Affairs?

Responsible Investment: Taxes and Paradoxes

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