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

Protecting babies in emergencies: Guidance is needed on infant and young child feeding for families in the UK affected by disasters and emergencies

Disaster and emergency situations – floods, fires, terrorist attacks and widespread power failures – can affect any country, including the UK. In any disaster or emergency, babies are vulnerable and continued access to adequate and safe nutrition is essential. Families need support to ensure that children continue to be cared for and fed in line with their needs. Heather Trickey and Helen Gray argue that there is an urgent need to develop national guidance on the care of infants or young children in case of emergency. UK governments need to ensure infant and child nutrition is protected as part of the planned new strategy for resilience in major disasters

Protecting babies in emergencies: Guidance is needed on infant and young child feeding for families in the UK affected by disasters and emergencies

Disaster and emergency situations – floods, fires, terrorist attacks and widespread power failures – can affect any country, including the UK. In any disaster or emergency, babies are vulnerable and continued access to adequate and safe nutrition is essential. Families need support to ensure that children continue to be cared for and fed in line with their needs. Heather Trickey and Helen Gray argue that there is an urgent need to develop national guidance on the care of infants or young children in case of emergency. UK governments need to ensure infant and child nutrition is protected as part of the planned new strategy for resilience in major disasters

New administration, new immigration regime: do parties matter after all? A UK case study

Research on the impact of parties on public policy, and on immigration policy in particular, often finds limited evidence of partisan influence. In this paper, we examine immigration policy-making in the UK coalition government. Our case provides evidence that parties in government can have more of an impact on policy than previous studies acknowledge, but this only becomes apparent when we open up the ‘black box’ between election outcomes and policy outputs. By examining how, when and why election pledges are turned into government policies, we show that partisan influence depends not only on dynamics between the coalition partners, but how these dynamics interact with interdepartmental conflicts and lobbying by organised interests. In-depth process tracing allows us to see these complex dynamics, which easily get lost in large-n comparisons of pledges and outputs, let alone outcomes