Jane Andrew , Max Baker , Christine Cooper , Jonathan Tweedie
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引用次数: 10
Abstract
Over the last 30 years, Critical Perspectives on Accounting has published work placing tax as the central object of study. While this literature offers insights into the social, economic, environmental, and political importance of corporate tax, few focus on the individual. In placing the individual at the centre of this essay, we argue for a wealth tax targeting the super-rich to restore equality, decency, and the social contract. While there has been much discussion of wealth taxes, building popular support for a tax on the rich is extraordinarily difficult. Here we make the case for a tax on wealth, drawing on both consequentialist and non-consequentialist notions of justice, suggesting that a wealth tax may offer a crucial antidote to the social inequalities that have intensified as a result of COVID-19. At the very least, a wealth tax needs to be considered as a means to recalibrate the financial gains made by a handful of individuals during the pandemic. If the state is to be an effective actor in the post-COVID future, we must build on the empirical evidence around us to make the case that sustained public wealth will always be essential to our collective survival.
期刊介绍：
Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity. Research Areas Include: • Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting''s implication in the exercise of power • Financial accounting''s role in the processes of international capital formation, including its impact on stock market stability and international banking activities • Management accounting''s role in organizing the labor process • The relationship between accounting and the state in various social formations • Studies of accounting''s historical role, as a means of "remembering" the subject''s social and conflictual character • The role of accounting in establishing "real" democracy at work and other domains of life • Accounting''s adjudicative function in international exchanges, such as that of the Third World debt • Antagonisms between the social and private character of accounting, such as conflicts of interest in the audit process • The identification of new constituencies for radical and critical accounting information • Accounting''s involvement in gender and class conflicts in the workplace • The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy • Reappraisals of the role of accounting as a science and technology • Critical reviews of "useful" scientific knowledge about organizations
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