- Title Pages
- List of figures, tables and boxes
- Notes on contributors
- Foreword
- Preface
- General introduction
-
Part I How data are changing:Part I editors:Humphrey Southall andJeff Evans -
1 Statistical work: the changing occupational landscape -
2 The creation and use of big administrative data -
3 Data analytics -
4 Social media data -
Part II Counting in a globalised world:Part II editors:Sally Ruane andJeff Evans -
5 Adult skills surveys and transnational organisations: globalising educational policy -
6 Using survey data: towards valid estimates of poverty in the South -
7 Counting the population in need of international protection globally -
8 Tax justice and the challenges of measuring illicit financial flows -
Part III Statistics and the changing role of the state:Part III editors:Sally Ruane andHumphrey Southall -
9 The control and ‘fitness for purpose’ of UK official statistics -
10 The statistics of devolution -
11 Welfare reform: national policies with local impacts -
12 From ‘welfare’ to ‘workfare’, and back again? Social insecurity and the changing role of the state -
13 Access to data and NHS privatisation: reducing public accountability -
Part IV Economic life: Part IV editors:Humphrey Southall ,Sally Ruane andJeff Evans -
14 The ‘distribution question’: measuring and evaluating trends in inequality -
15 Labour market statistics -
16 The financial system: money makes the world go around -
17 The difficulty of building comprehensive tax avoidance data -
18 Tax and spend decisions: did austerity improve financial numeracy and literacy? -
Part V Inequalities in health and wellbeing: Part V editors:Sally Ruane andHumphrey Southall -
19 Health divides -
20 Measuring social wellbeing -
21 Re-engineering health policy research to measure equity impacts -
22 The Generation Game: ending the phoney information war between young and old -
Part VI Advancing social progress through critical statistical literacy: Part VI editors:Jeff Evans ,Sally Ruane andHumphrey Southall -
23 The Radical Statistics Group: using statistics for progressive social change -
24 Lyme disease politics and evidence‑based policy making in the UK -
25 Counting the uncounted: contestations over casualisation data in Australian universities -
26 The quantitative crisis in UK sociology -
27 Critical statistical literacy and interactive data visualisations -
28 Full Fact -
29 What a difference a dataset makes? Data journalism and/as data activism - Epilogue: progressive ways ahead
- Index
Tax justice and the challenges of measuring illicit financial flows
Tax justice and the challenges of measuring illicit financial flows
- Chapter:
- (p.103) 8 Tax justice and the challenges of measuring illicit financial flows
- Source:
- Data in Society
- Author(s):
Richard Murphy
- Publisher:
- Policy Press
Multinational corporation tax avoidance is primarily about tax avoidance. That is, recording transactions in ways that are legal but which might not meet with the approval of the all the tax authorities who might be impacted by the way in which transactions are recorded are reported. This is most especially true of many transactions involving tax havens. The problem with tracing transactions recorded in these places has, however, been locating any data on them because if the accounting opacity that they create, which is also permitted by existing accounting standards for multinational corporations. Country-by-country reporting was created to tackle this opacity head-on by requiring that all large corporations report all their transactions wherever they might arise. The result could be far greater information on the illicit financial flows of major companies, or their potential elimination.
Keywords: Tax, transparency, illicit financial flows, country-by-country reporting, tax havens
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- Title Pages
- List of figures, tables and boxes
- Notes on contributors
- Foreword
- Preface
- General introduction
-
Part I How data are changing:Part I editors:Humphrey Southall andJeff Evans -
1 Statistical work: the changing occupational landscape -
2 The creation and use of big administrative data -
3 Data analytics -
4 Social media data -
Part II Counting in a globalised world:Part II editors:Sally Ruane andJeff Evans -
5 Adult skills surveys and transnational organisations: globalising educational policy -
6 Using survey data: towards valid estimates of poverty in the South -
7 Counting the population in need of international protection globally -
8 Tax justice and the challenges of measuring illicit financial flows -
Part III Statistics and the changing role of the state:Part III editors:Sally Ruane andHumphrey Southall -
9 The control and ‘fitness for purpose’ of UK official statistics -
10 The statistics of devolution -
11 Welfare reform: national policies with local impacts -
12 From ‘welfare’ to ‘workfare’, and back again? Social insecurity and the changing role of the state -
13 Access to data and NHS privatisation: reducing public accountability -
Part IV Economic life: Part IV editors:Humphrey Southall ,Sally Ruane andJeff Evans -
14 The ‘distribution question’: measuring and evaluating trends in inequality -
15 Labour market statistics -
16 The financial system: money makes the world go around -
17 The difficulty of building comprehensive tax avoidance data -
18 Tax and spend decisions: did austerity improve financial numeracy and literacy? -
Part V Inequalities in health and wellbeing: Part V editors:Sally Ruane andHumphrey Southall -
19 Health divides -
20 Measuring social wellbeing -
21 Re-engineering health policy research to measure equity impacts -
22 The Generation Game: ending the phoney information war between young and old -
Part VI Advancing social progress through critical statistical literacy: Part VI editors:Jeff Evans ,Sally Ruane andHumphrey Southall -
23 The Radical Statistics Group: using statistics for progressive social change -
24 Lyme disease politics and evidence‑based policy making in the UK -
25 Counting the uncounted: contestations over casualisation data in Australian universities -
26 The quantitative crisis in UK sociology -
27 Critical statistical literacy and interactive data visualisations -
28 Full Fact -
29 What a difference a dataset makes? Data journalism and/as data activism - Epilogue: progressive ways ahead
- Index