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dc.contributor.authorO’Sullivan, Diarmid
dc.contributor.editorPearce, Oliver
dc.date.accessioned2019-09-27T12:46:37Z
dc.date.available2019-09-27T12:46:37Z
dc.date.issued2019-10-02
dc.identifier.isbn978-1-78748-512-9
dc.identifier.doi10.21201/2019.5129
dc.identifier.urihttp://hdl.handle.net/10546/620871
dc.description<html> <head> <title></title> </head> <body> <p>Over the past 20 years, many of the large corporations listed on the London Stock Exchange have paid tax at rates significantly lower than headline rates in many countries around the world. This often means that governments have less funding to provide public services and to reduce poverty. The picture is complex &#8211; the &#8216;race to the bottom&#8217; does not affect all companies equally &#8211; but opaque accounting practices and the widespread use of tax havens suggest that some companies are engaging in tax avoidance. This discussion paper looks at the evidence for 25 of the largest London-listed companies and explores what measures could be taken to improve transparency and ensure that they pay their fair share.</p> </body> </html>en_US
dc.format.extent28en_US
dc.language.isoEnglishen_US
dc.publisherOxfam GBen_US
dc.relation.urlhttp://policy-practice.oxfam.org.uk/publications/british-based-corporations-and-the-tax-race-to-the-bottom-620871
dc.subjectInequalityen_US
dc.subjectPrivate sectoren_US
dc.titleBritish-Based Corporations and the Tax ‘Race to the Bottom’en_US
dc.typeDiscussion paperen_US
oxfam.signoff.statusFor public use. Can be shared outside Oxfamen_US
oxfam.subject.keywordPoverty reductionen_US
oxfam.subject.keywordPublic servicesen_US
oxfam.subject.keywordInequalityen_US
oxfam.subject.keywordTaxationen_US
oxfam.subject.keywordCorporate taxationen_US
oxfam.subject.keywordTax avoidanceen_US
oxfam.subject.keywordTax havensen_US


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