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, Tax and Development

Author

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  • Rhys Jenkins
  • Peter Newell

Abstract

This article explores and critically examines the connections between tax and development on the one hand and tax and corporate social responsibility (csr) on the other. It does so because, while there is increasing recognition of the importance of taxation to efforts to resource the state and to finance ways of tackling poverty, there is a surprising lack of attention to tax avoidance and evasion as a csr issue for transnational corporations operating in the South, even among those companies that pride themselves on being csr leaders. We review evidence of these trends, provide an empirical analysis of how leading firms deal with tax in their corporate reporting and make the case for including taxation as a new frontier in progressive csr.

Suggested Citation

  • Rhys Jenkins & Peter Newell, 2013. ", Tax and Development," Third World Quarterly, Taylor & Francis Journals, vol. 34(3), pages 378-396.
    • Handle: RePEc:taf:ctwqxx:v:34:y:2013:i:3:p:378-396
    DOI: 10.1080/01436597.2013.784596
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    Cited by:

    1. Simplice A. Asongu & Joseph I. Uduji & Elda N. Okolo-Obasi, 2019. "Transfer pricing and corporate social responsibility: arguments, views and agenda," Mineral Economics, Springer;Raw Materials Group (RMG);Luleå University of Technology, vol. 32(3), pages 353-363, November.
    2. Finér, Lauri & Ylönen, Matti, 2017. "Tax-driven wealth chains: A multiple case study of tax avoidance in the finnish mining sector," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 48(C), pages 53-81.

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