Publication
Oct 2005
This paper investigates the issue of transnational corporate (TNC) taxation as a pillar of the corporate social responsibility agenda. It examines the fiscal performance of foreign mining companies in Chile, the extent and dynamics of tax avoidance, the issue of double standards, the role of government policies in shaping fiscal behavior, and the nature of policy reforms that might enhance the developmental contribution of TNCs.
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English (PDF, 78 pages, 1.0 MB) |
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Author | Manuel Riesco, Gustavo Lagos, Marcos Lima |
Series | UNRISD Publications |
Issue | 16 |
Publisher | United Nations Research Institute for Social Development (UNRISD) |
Copyright | © 2005 United Nations Research Institute for Social Development (UNRISD) |