The latest edition of Tax Justice Focus explores how the Occupy Movement has changed public attitudes, not least to tax justice. In Autumn 2010 demonstrators from UK Uncut started to protest against deals being struck between prominent multinational companies and the British government. Their campaign inspired US Uncut. The latter merged with other groups to create Occupy Wall Street, and suddenly the international political and media establishments began to take notice of tax justice in a way that would have been inconceivable just eighteen months ago.
To reflect this seismic shift in the profile of tax justice we asked the Economics Working Group at Occupy at Saint Pauls in London to act as guest editor for this edition. Working with our new editor, Dan Hind, they have jointly commissioned the four feature articles published here.
In their article, Zoë Young and Jamie Kelsey offer insights into the techniques used in the many Occupy assemblies and working groups around the world.
Carsten Jung explores how shadow bankers use tax havens to avoid regulation and raises the alarm that, four years after the financial crisis, shadow banking is now back to its pre-crisis peak at $60 trillion.
David Dewhurst explains why, after a career of committee meetings, staff meetings, academic boards and governing body events, he has found the diversity and democracy of the Occupy discussion process intellectually liberating and enjoyable.
And in the final feature article, Philip Goff examines the links between the Arab Spring and the Occupy movement and concludes that the new class struggle is between democratic communities and unrestrained global capitalism.
In addition we have book reviews on Wilson Prichard’s Taxation and State Building: Towards a Governance Focused Tax Reform Agenda, and John Creedy and Norman Gemmell’s Modelling Corporation Tax Revenue.
This edition also includes a news section and, on the final page, an advertisement for the International Tax Review’s Tax and Transparency Forum 2012, which takes place in London on 2nd May and is FREE to representatives from civil society.
Download the Occupy edition here: TJF_7-1-2_Occupy