Marie Michael Library

The "pay your taxes" debate: perspectives on corporate taxation and social responsibility in the Chilean mining industry

Riesco, Manuel; Lagos, Gustavo; Lima, Marcos

This report 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 behaviour, and the nature of policy reforms that might enhance the developmental contribution of transnational corporations (TNCs).