Peacekeeping in Lebanon and Civilian Protection
In: Journal of conflict & security law, Volume 17, Issue 3, p. 373-402
ISSN: 1467-7962
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In: Journal of conflict & security law, Volume 17, Issue 3, p. 373-402
ISSN: 1467-7962
This chapter considers, first, whether substantial transfer mispricing bymajor corporations that contributes to a loss of at least US$160 billion ayear to developing countries is plausible in the context of total likelycorporate profits earned worldwide in a year.1Second, it tests whether corporate activities in developing countriesand in the extractive industries in particular might be especially prone tothis abuse.Third, it considers whether this sum could be hidden from view within the accounts or financial statements of the multinational corporations(MNCs) that might be perpetrating the mispricing. Fourth, it explores the possibility that the MNCs might use secrecy jurisdictions to assist in hiding these transactions from view.In each case, it is suggested that the behavior described is plausible and that, as a consequence, losses of the estimated amount are also plausible,although not proven to exist as a result of this work.
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In: Journal of conflict & security law, Volume 8, Issue 1, p. 71-99
ISSN: 1467-7962
In: Human rights law review, Volume 3, Issue 2, p. 356-359
ISSN: 1744-1021
In: Human rights law review, Volume 3, Issue 2, p. 257-278
ISSN: 1744-1021
In: Journal of conflict & security law, Volume 6, Issue 2, p. 296-299
ISSN: 1467-7962
In: Journal of Conflict and Security Law, Volume 4, Issue 1, p. 41-73
ISSN: 1467-7962
In: International peacekeeping, Volume 6, Issue 2, p. 38-63
ISSN: 1353-3312
World Affairs Online
In: Journal of refugee studies, Volume 11, Issue 2, p. 2-45
ISSN: 0951-6328
THE BUILDING AND MAINTENANCE OF A STRONG AND EFFECTIVE UN FORMS A KEY OBJECTIVE OF IRISH FOREIGN POLICY WITHIN WHICH PEACEKEEPING OPERATIONS HAVE COME TO PLAY A CENTRAL ROLE. IRELAND IS A MIDDLE POWER CONTRIBUTOR TO PEACEKEEPING ACTIVITIES AND ITS CONTRIBUTION HAS BEEN SUBSTANTIAL. IN 1993, IRELAND AGREED TO CONTRIBUTE TROOPS TO UNOSOM II WHICH BROUGHT ABOUT A FUNDAMENTAL CHANGE IN POLICY. THIS MARKED A NATURAL PROGRESSION IN IRISH POLICY.
In: The national interest, Volume 43, p. 50-63
ISSN: 0884-9382
DURING THE TIME PERIOD 1988-89, THE EXPLOSIVE PHENOMENON OF JAPAN'S ECONOMIC SUCCESS REQUIRED REVISED THINKING. THE OLD WISDOM ON JAPAN WAS ALMOST USELESS IN HELPING POLICY MAKERS GRAPPLE WITH THE NEW PHENOMENON. THIS ARTICLE EXAMINES: THE END OF CONSENSUS; INTERPRETING THE RECESSION; AND JAPAN AS A STRONG STATE OR STATELESS NATION. IT OFFERS A FOUR YEAR TEST OF NEW THINKING ABOUT JAPAN SINCE 1991 AND ARGUES THAT THE CONCENTRATION OF POWER JAPAN REPRESENTS SHOULD ELICIT ON THE PART OF AMERICA'S POLICY ELITE A SUPREME EFFORT TOWARD UNDERSTANDING AND COPING.
In: What Everyone Needs to Know
"A penetrating overview of Japan, from a historical, social, political, economic, and cultural perspective"--
"A penetrating overview of Japan, from a historical, social, political, economic, and cultural perspective"--
World Affairs Online
Tax is traditionally viewed as the main funding mechanism for government spending. Consequently, social policy is often seen as something determined and constrained by tax revenue. Modern Monetary Theory ('MMT') presents a reversal of the tax-spend cycle, by identifying a spend-tax cycle. Using the UK as an example, we highlight that one of MMT's most important, but under-explored, contributions is its potential to re-frame the role of tax from both a macroeconomic and social policy perspective. We use insights on the money removal, or cancellation function of taxes, derived from MMT, to demonstrate how this also creates possibilities for using tax to achieve social objectives such as mitigating income and wealth inequality, increasing access to housing, or funding a Green New Deal. For social policy researchers the challenge arising is to use these insights to re-engineer tax systems and redesign social tax expenditures (STEs) for creative social policy purposes.
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Tax spillovers are the effects one country's tax rules and practices have on other countries. They have been assessed in aggregate terms by the IMF using econometric models, and were found to have a 'significant and sizable' impact in reducing corporate tax bases and rates in 'developing countries. However, a widely accepted form of country level spillover analysis remains elusive, despite demands from NGOs and International Organisations. We present the first framework for conducting comprehensive national level spillover analyses using a qualitative evaluation framework in three steps. First we identify the importance of the normative underpinnings of multilateral evaluation frameworks. We make the case for an international moral harm convention that discourages states from doing harm to other states through their tax policies. Second we illustrate some of the difficulties in conducting country level spillover analyses using econometric methods, while advancing a broader conception of spillover, based on the defensive purpose of corporation tax. Third we present a new framework for conducting spillover analysis, that assesses relationships between four direct taxes and a number of administrative and institutional features of tax systems. Finally, we present initial pilot qualitative assessments for the UK and Denmark, involving scores, risk dashboards and visualisations.
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