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Defending harmful tax practices: mining companies’ responses to the Australian Senate Inquiry into tax avoidance

Citation

Mikler, J and Elbra, A and Murphy-Gregory, H, Defending harmful tax practices: mining companies' responses to the Australian Senate Inquiry into tax avoidance, Australian Journal of Political Science, 54, (2) pp. 238-254. ISSN 1036-1146 (2019) [Refereed Article]


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Copyright 2019 Australian Political Studies Association

DOI: doi:10.1080/10361146.2019.1601682

Abstract

This article examines the Australian Senate’s 2015–2017 inquiry into corporate tax avoidance to illuminate the tax strategies used by the multinational corporations (MNCs) most targeted by tax justice campaigners, versus those of particular relevance in an Australian context: mining companies. Using documentary analysis, we examine how these companies discursively defended their tax avoidance strategies. Despite differences in the context in which the issue of tax minimisation has risen to prominence, we show that in Australia, MNCs’ legitimacy in paying lower levels of tax has been challenged in a similar manner to that of MNCs in other industry sectors that were held responsible for post-global financial crisis austerity measures in states like the US and UK. This suggests that history and context matter not in and of themselves, but for the impact they have on the discursive power of the actors involved, depending on the visibility and salience of the issue associated with them.

Item Details

Item Type:Refereed Article
Keywords:multinational corporations, tax, mining, senate inquiry, discursive power
Research Division:Studies in Human Society
Research Group:Political Science
Research Field:Australian Government and Politics
Objective Division:Law, Politics and Community Services
Objective Group:International Relations
Objective Field:International Political Economy (excl. International Trade)
UTAS Author:Murphy-Gregory, H (Dr Hannah Murphy-Gregory)
ID Code:131894
Year Published:2019
Funding Support:Australian Research Council (DP180100167)
Deposited By:Office of the School of Social Sciences
Deposited On:2019-04-11
Last Modified:2019-08-02
Downloads:0

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