Stop This Greed

30 January 2017
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This paper is a critique of the political claims which have accompanied the debate about multinational tax avoidance, both at the OECD and within Australia. The movement within Australia provides an example of domestic policymakers adapting arguments pushed by international bodies to fit local political agendas. Australia provides a useful example for two reasons. First, Australia’s leaders used its presidency of the G20 to drive a domestic agenda on corporate tax avoidance. Second, it has a relatively high reliance on corporate tax revenue as a part of its total tax take (18 percent in 2013, compared to an unweighted OECD average of 8.4 percent, and ranking in the OECD second only to Norway, which like Australia is rich in natural resources).

"Stop This Greed": The Tax-Avoidance Political Campaign in the O

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