Kevin 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 How Can Governments Tax Multinational Enterprises More Fairly?→
Across the world over the last thirty years, the provision of policy advice to governments has been transformed as a diverse range of actors have been increasingly engaged in the policy-making process. Academic research needs to better understand the changes that have taken place by considering the shape of the new advisory systems, and the influence of different types of policy advice. In my latest research article in Policy & Politics, I seek to address this gap in understanding. The scholars Jonathan Craft and John Halligan developed the concept of a ‘policy advisory system’ to explain how policy advice is formulated by ‘interlocking actors’ beyond the formal bureaucracy of government. The Organisation for Economic Co-operation and Development (OECD) define policy advisory systems as the autonomous organisations – advisory bodies, think-tanks, policy labs, ‘what works’ centres, political advisers, committees of inquiry – that sustain government’s requirement for knowledge and expertise. Their growth has been observed particularly in the Anglophone countries – New Zealand, Australia, Canada, and the UK. Continue reading The transformation of policy advisory systems: lessons from Whitehall→
Eran Vigoda-Gadot, Shlomo Mizrahi and Nissim Cohen
How much do we trust the government? To what degree do we feel that it has a responsibility to ensure that its citizens are healthy? Do these issues have any relationship with our satisfaction with the services the government provides?
These are important questions, particularly when we face major issues like pandemics. We know that when we trust people or institutions, we are more willing to cooperate with them, take risks, commit to them and share information with them. In contrast, when we don’t trust people or institutions, we may fear them, be defensive in our interactions with them, not cooperate with them and distort the information we give them. Continue reading Government’s social responsibility, citizen satisfaction and trust→
Jeremy Moon, Copenhagen Business School, Denmark reports on the article he has published with Jette Steen Knudsen, Copenhagen University, Denmark, and Rieneke Slager, Nottingham University Business School, UK.
Traditionally, most authorities on corporate social responsibility (CSR) suggested that, by definition, CSR was about the discretion of companies and unrelated to the requirements of the law and public policy.
Curiously, one of the main CSR themes over the last decade has been the growth of governmental interest in CSR. My own introduction to CSR was in the context of this supposed paradox. Whilst studying public policy responses to UK unemployment in the early 1980s I encountered overlaps with CSR (e.g. through local economic partnerships, the Youth Training Scheme). Continue reading Government policies for corporate social responsibility in Europe→