163 research outputs found
The Dark Side of Transfer Pricing: Its Role in Tax Avoidance and Wealth Retentiveness
In conventional accounting literature, ?transfer pricing? is portrayed as a technique for optimal allocation of costs and revenues amongst divisions, subsidiaries and joint ventures within a group of related entities. Such representations of transfer pricing simultaneously acknowledge and occlude how it is deeply implicated in processes of wealth retentiveness that enable companies to avoid taxes and facilitate the flight of capital. A purely technical conception of transfer pricing calculations abstracts them from the politico-economic contexts of their development and use. The context is the modern corporation in an era of globalized trade and its relationship to state tax authorities, shareholders and other possible stakeholders. Transfer pricing practices are responsive to opportunities for determining values in ways that are consequential for enhancing private gains, and thereby contributing to relative social impoverishment, by avoiding the payment of public taxes. Evidence is provided by examining some of the transfer prices practices used by corporations to avoid taxes in developing and developed economies
A Joint Statement: Gender, faith, and COVID-19
In a statement made by Faith in Beijing, a group of religious organizations including Anglican Communion, actalliance, Islamic Relief Worldwide, World Council of Churches, and others, call for worldwide gender equality amidst the COVID-19 pandemic. The statement mentions healthcare, education, prevention of sexual violence, and inter-religious dialogue. The statement is available on the Anglican Communionâs website
One step forward, two steps back?:the fading contours of (in)justice in competing discourses on climate migration
In recent debates on climate change and migration, the focus on the figure of âclimate refugeesâ (tainted by environmental determinism and a crude understanding of human mobility) has given ground to a broader conception of the climateâmigration nexus. In particular, the idea that migration can represent a legitimate adaptation strategy has emerged strongly. This appears to be a positive development, marked by softer tones that de-securitise climate migration. However, political and normative implications of this evolution are still understudied. This article contributes to filling the gap by turning to both the âclimate refugeesâ and âmigration as adaptationâ narratives, interrogating how and whether those competing narratives pose the question of (in)justice. Our analysis shows that the highly problematic âclimate refugeesâ narrative did (at least) channel justice claims and yielded the (illusory) possibility of identifying concrete rights claims and responsibilities. Read in relation to the growing mantra of resilience in climate policy and politics, the more recent narrative on âmigration as adaptationâ appears to displace justice claims and inherent rights in favour of a depoliticised idea of adaptation that relies on the individual migrant's ability to compete in and benefit from labour markets. We warn that the removal of structural inequalities from the way in which the climateâmigration nexus is understood can be seen as symptomatic of a shrinking of the conditions to posing the question of climate justice
The hand of accounting and accountancy firms in deepening income and wealth inequalities and the economic crisis: Some evidence
This paper looks at the economic crisis in the UK. It argues that everyday accounting practices are deeply implicated in the inequitable distribution of income and wealth, a major cause of the economic crisis engulfing the neoliberal economies. Without adequate purchasing power middle and low income households cannot make the purchases necessary for a sustained revival of the economic activity. Accounting calculations and discourses play a major role in the determination of wages and taxes. They prioritise the interests of capital over labour and the state and have systematically eroded labour's share of the gross domestic product. At the same time, despite a massive growth in corporate profitability, the UK state's share of the national wealth in the form of tax revenues has also declined. It is argued that accounting practices which label payment of wages to labour and payment of taxes to the state as ?costs? amplify capitalist concerns about private appropriation of surpluses and have played a major role in assigning such payments to negative spaces. Through the sale of tax avoidance schemes to corporations and wealthy elites, accountancy firms have facilitated a skewed distribution of income of wealth and further constrained the state's capacity to reflate the economy. Consequently, the tax burdens on the less well-off have increased and further eroded their purchasing power and possibilities of building a sustainable economy
Challenging Masculinity in CSR Disclosures: Silencing of Womenâs Voices in Tanzaniaâs Mining Industry
This paper presents a feminist analysis of corporate social responsibility (CSR) in a male-dominated industry within a developing country context. It seeks to raise awareness of the silencing of womenâs voices in CSR reports produced by mining companies in Tanzania. Tanzania is one of the poorest countries in Africa, and women are often marginalised in employment and social policy considerations. Drawing on work by HĂ©lĂšne Cixous, a post-structuralist/radical feminist scholar, the paper challenges the masculinity of CSR discourses that have repeatedly masked the voices and concerns of âotherâ marginalised social groups, notably women. Using interpretative ethnographic case studies, the paper provides much-needed empirical evidence to show how gender imbalances remain prevalent in the Tanzanian mining sector. This evidence draws attention to the dynamics faced by many women working in or living around mining areas in Tanzania. The paper argues that CSR, a discourse enmeshed with the patriarchal logic of the contemporary capitalist system, is entangled with tensions, class conflicts and struggles which need to be unpacked and acknowledged. The paper considers the possibility of policy reforms in order to promote gender balance in the Tanzanian mining sector and create a platform for womenâs concerns to be voiced
Cars, corporations, and commodities: Consequences for the social determinants of health
Social epidemiologists have drawn attention to health inequalities as avoidable and inequitable, encouraging thinking beyond proximal risk factors to the causes of the causes. However, key debates remain unresolved including the contribution of material and psychosocial pathways to health inequalities. Tools to operationalise social factors have not developed in tandem with conceptual frameworks, and research has often remained focused on the disadvantaged rather than on forces shaping population health across the distribution. Using the example of transport, we argue that closer attention to social processes (capital accumulation and motorisation) and social forms (commodity, corporation, and car) offers a way forward. Corporations tied to the car, primarily oil and vehicle manufacturers, are central to the world economy. Key drivers in establishing this hegemony are the threat of violence from motor vehicles and the creation of distance through the restructuring of place. Transport matters for epidemiology because the growth of mass car ownership is environmentally unsustainable and affects population health through a myriad of pathways. Starting from social forms and processes, rather than their embodiment as individual health outcomes and inequalities, makes visible connections between road traffic injuries, obesity, climate change, underdevelopment of oil producing countries, and the huge opportunity cost of the car economy. Methodological implications include a movement-based understanding of how place affects health and a process-orientated integration of material and psychosocial explanations that, while materially based, contests assumptions of automatic benefits from economic growth. Finally, we identify car and oil corporations as anti-health forces and suggest collaboration with them creates conflicts of interest
Jets and energy flow in photon-proton collisions at HERA
Properties of the hadronic final state in photoproduction events with large transverse energy are studied at the electron-proton collider HERA. Distributions of the transverse energy, jets and underlying event energy are compared to \overline{p}p data and QCD calculations. The comparisons show that the \gamma p events can be consistently described by QCD models including -- in addition to the primary hard scattering process -- interactions between the two beam remnants. The differential jet cross sections d\sigma/dE_T^{jet} and d\sigma/d\eta^{jet} are measured
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