The politics of taxing multinational firms in a digital age

Gelepithis, Margarita; Hearson, Martin

doi:10.1080/13501763.2021.1992488

Cited by 10 publications

(3 citation statements)

References 43 publications

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“…As dimensões de soberania sempre inviabilizaram um acordo multilateral vinculativo, criando um regime fragmentado e apoiado numa rede de acordos bilaterais (Rixen 2008). Além disso, o sistema tributário internacional caracterizou-se por tributar os lucros de uma empresa gerados em um país somente quando fisicamente presentes nele, e a parcela dos lucros que um país pode tributar foi determinada por regras de preços de transferência que atribuem lucros de acordo com o valor gerado em uma jurisdição (Gelepithis;Hearson, 2021). Para evitar a dupla tributação, a estrutura existente de tributação do lucro empresarial foi baseada no lucro gerado em cada entidade separada dentro do negócio.…”

Section: O Regime Tributário Internacionalunclassified

Justiça internacional e o regime tributário internacional: uma análise do Acordo Tributário Global

Santos

2023

Econ. soc.

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Resumo O quadro geral de desregulamentação econômica, de mobilidade dos fatores de produção e de digitalização da economia acelerou os processos de competição fiscal prejudicial e de planejamento tributário agressivo, aumentando os problemas relacionados à determinação dos direitos fiscais e à partilha de lucros entre os Estados, e colocando em causa as regras do regime tributário internacional. Desde a crise de 2008, o referido regime passou por importantes reformas, com destaque para o Acordo Tributário Global, em 2021. Tendo como referência teórica o debate normativo em torno de questões de justiça no regime tributário internacional, principalmente o cosmopolitismo e o internacionalismo, este artigo analisa esse processo de reforma.

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Section: O Regime Tributário Internacionalunclassified

Justiça internacional e o regime tributário internacional: uma análise do Acordo Tributário Global

Santos

2023

Econ. soc.

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“…As shown by Rasmussen and Alexandrova, many interest groups that are active in Brussels stem from 44 Butzbach, Fuller, and Schnyder (2020); Hall and Sockice (2001). 45 Gelepithis and Hearson (2022).…”

Section: The Argumentmentioning

confidence: 99%

Economic globalization and the fracturing of business interest representation in the European Union

2023

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Individual firms have become the dominant lobby actors in the European Union, while associational business interest representation has declined. This is alarming because individual firms tend to overlook the long-term interests of society by focusing on what is important in the short term for their own survival. How can we explain this trend? This article argues that globalization is a key driver of firm-level lobbying and that it fractures business interest representation. The study employs an original dataset of almost 14,000 lobby contacts between senior staff of the European Commission, business interests, and NGOs. It finds support for the argument that globalization spurs individual firm lobbying in the European Union. This complicates the already challenging task of business associations aggregating and channeling the interests of their members.

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“…Further, financialization, globalization and the ICT revolution have been suggested to influence the accumulation of wealth at the top (e.g. Gelepithis & Hearson, 2022;Hope & Limberg, 2020;Lierse, 2021). For instance, globalization and in particular capital market liberalization have increased the structural power of mobile capital, which can now freely be invested where the rate of return is highest (Fairfield, 2015;Lierse, 2021).…”

Section: State-of-the Art: Explaining the Development And Patterns Of...mentioning

confidence: 99%

Introduction: Wealth, Inequality and Redistribution in Capitalist Societies

2022

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This special issue addresses the question of why high levels of wealth inequality in many countries are not met with greater public discontent and demand for redistribution. The introduction contextualizes this focus by providing an overview on the social science literature explaining the patterns and drivers of wealth inequality in capitalist societies in the post-war era. The contributions enhance the understanding of why wealth inequality remains largely unchallenged by the public in the following ways: (a) through shedding light on the perceptions of different groups and asking how they perceive wealth inequality and the wealthy; (b) by asking why the non-wealthy seldom oppose wealth inequality; and (c) by reconstructing how political and economic elites conceive of wealth-related policies, such as wealth taxes. Future avenues for research, especially regarding the legitimation of wealth and the elaboration of a relational perspective, are outlined.

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The politics of taxing multinational firms in a digital age

Cited by 10 publications

References 43 publications

Justiça internacional e o regime tributário internacional: uma análise do Acordo Tributário Global

Justiça internacional e o regime tributário internacional: uma análise do Acordo Tributário Global

Economic globalization and the fracturing of business interest representation in the European Union

Introduction: Wealth, Inequality and Redistribution in Capitalist Societies

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