Ideological Presuppositions in Media Coverage of Corporation Tax Policy in the UK and Ireland

A Critical Discourse Analysis

Bibliographic Data

ID7571371
AuthorsCiara Graham (Technological University Dublin, corresponding author), Brendan K O’rourke (Technological University Dublin), Brendan O’rourke (0000-0002-8858-4594, Technological University Dublin)
Year2024
Volume68
Issue14
Pages1862-1893
Publication date2024-12-01
Peer ReviewedYes
Open AccessYes
TypeARTICLE
VenueAmerican Behavioral Scientist (JOURNAL)
Journal identifiersISSN: 0002-7642 • E-ISSN: 1552-3381
PublisherSAGE Publications (PUBLISHER • US)
DOI10.1177/00027642221144830
OpenAlexW3086125985
LanguageEN
Citations received1
References cited60

This paper argues that the state’s capacity to tax corporations in order to fund itself is reaching crisis proportions. Following decades of trade liberalization, deregulation, and globalization, large multinational companies have been able to take advantage of tax competition between states in order to avoid taxation and offset their obligations. This crisis, arguably, has been facilitated by state actors and exacerbated by non-state actors: we explore the ways in which multi-national corporations (MNCs) manipulate their capital, assets, and supply chains to minimize their tax burdens; and we further consider the ways in which media narratives construct this issue and whether they challenge the practice or intensify it. Discourse surrounding taxation plays a huge part in what is considered acceptable. While the old adage that “death and taxes” cannot be avoided, it has become clear that large companies, helped by a tax avoidance industry do indeed manage to do just that. Discourse analysis reveals the ways in which ideology can be used to manage consensus around this potentially controversial subject and this paper seeks to explicate that by examining the frames, presuppositions and discursive formations present within the discourse structure. The argument is developed through a comparative case study research design demonstrating the different policy-based, economic and historical contexts of the two jurisdictions which offer some insight and explanation of the distinctive ideological discursive formations that are present within the discourses

Argument (complex analysis) · Critical discourse analysis · Economics · Globalization · Ideology · International taxation · Law and economics · Market economy · Multinational corporation · Political economy · Political science · Politics · Presupposition · Sociology · Tax avoidance · Tax reform · Corporate Taxation and Avoidance · Law · Social Policy and Reform Studies · Taxation and Compliance Studies

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