How Can Governments Tax Multinational Enterprises More Fairly?

Morrell et alKevin Morrell, Orlando Fernandes and Loizos Heracleous

The Organisation for Economic Co-operation and Development (OECD) estimate USD$240 billion is lost annually to national governments as a result of corporate tax avoidance by Multinational Enterprises (MNEs). This happens because MNEs can shift profits across their national subsidiaries to exploit differences in tax regimes. In our recent article in Policy & Politics, we explain how in 2013, the British subsidiary of Amazon was able to do this lawfully so it only paid £4.2 million in tax despite UK sales being worth more than £4.3 billion. Similarly, in a 14-year period, Starbucks generated more than £3 billion in sales to the UK but paid just £8.6 million in tax to the British government. Continue reading

Fear and Loathing in Today’s Politics

PierceJonathan J Pierce

In the past year, rioters have stormed the US Capitol building trying to overthrow a presidential election, protestors have marched against police brutality in support of Black Lives Matter, governments have spent trillions of dollars on bailing out the economy, people are protesting mask mandates and lockdowns, and white supremacy and anti-fascist movements are growing daily and seeking a revolution. This is all occurring while the world faces the largest public health crisis in over a century. People are angry and anxious about today’s politics. Can theories and frameworks of public policy explain the influence of emotions? My conclusion based on my recent research published in Policy & Politics is no. Continue reading

Policy & Politics Highlights collection November 2021 – January 2022 – all articles included are free to access

Sarah_Brown_credit_Evelyn_Sturdy
Image credit: Evelyn Sturdy at Unsplash

Sarah Brown
Journal Manager, Policy & Politics

This quarter’s collection highlights three of our most popular and highly cited articles in 2021 which, based on their readership and citation levels, have clearly made an important contribution to their fields.

The first article, A theoretical framework for studying the co-creation of innovative solutions and public value, forms an introduction to the special issue on co-creation in public policy and governance, guest edited by Jacob Torfing, Ewan Ferlie, Tina Jukić and Edoardo Ongaro, published in April 2021. The central proposition is that the concept of public value carries unexploited potential as a ‘game changer’ for advancing the co-creation of innovative solutions in the public sector. They argue that it allows us to appreciate the many different public and private actors, including service users, citizens and civil society organisations, which can contribute to the production of public value. The authors quip that co-creation is the “new black” because it mobilises societal resources, enhances innovation and builds joint ownership over new public value outcomes. Continue reading