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Product Description
This book, which is the fruit of a collaboration between FEPS and TASC, serves thepurpose of contributing to serious refl ection on the need for a common platform ableto deliver a sounder corporate taxation system for the EU.The chapters together provide a timely contribution to the debate on increasinginequality and the role of relatively wealthy MNEs through their special arrangementsto reduce their tax payments. At times, as the Panama Papers and the LuxLeaksproved, companies engage in illegal behaviours (e.g. money laundering, tax dodging,establishing bogus off shore companies) but most of the special arrangements relate totax avoidance. In our tax systems, there is room for exploiting loopholes, diff erencesin tax regimes and accounting practices so that suffi ciently big corporations are ableto legally avoid paying the statutory corporate income tax. The unsurprising resultsare: 1) increasing inequality due to the unfair competition between big and small corporations,which do not have subsidiaries abroad between which to switch profi ts,intellectual properties and so on; 2) increasing inequality due to the heavier burden onlabour incomes and consumption; and 3) the loss ofpotentially useful public revenues at a time when public budgets are tight and there isa need to re- launch the economy with forward-looking investment.In this context, the chapters of Upsett ing the Apple Cart together off er a new way ofapproaching these important issues of our time:? What to do about the problem of taxation of multinationals;? How countries that have elements of tax havens facilitate tax avoidance;? Whether international agreements can lead to bett er control of MNE activity;? How industrial policy can be developed other than through tax policies.The reader will be provided with a description and analysis of the situation in Irelandcomplemented with an interesting look at its eff ect on the EU. Indeed, Ireland hasfamously led the way in having a low corporate tax rate. In some ways Ireland can beseen as the champion of a race to the bott om, which should be put to an end.
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