Clair Quentin
YOU?
Author Swipe
Unproductive Labor and the Smile Curve Open
A production boundary consistent with Marx’s theory of value may be drawn around labor that is quantitatively predicated by output at the point of exchange, as opposed to being merely causally predicated. The key difference between that pr…
Paris is Burning Open
This chapter provides a discussion of certain features in the history of value theory. It details the story about corporate tax reform. The Physiocratic school theorised value as being created in the agricultural sector and modelled its on…
Juridical Ontologies of Production and the Ricardian Machine Open
This article uses doctrinal analysis of UK tax law to address the question in political economy of where the ‘production boundary’ around value creation lies. It concludes that the ‘classical’ production boundary around material production…
Global production and the crisis of the tax state Open
This article combines a fiscal sociology framing with value theory in the classical tradition to yield a composite lens through which to examine the relation between Global Value Chains, Global Wealth Chains and the tax state. It has speci…
Global inequality chains: how global value chains and wealth chains (re)produce inequalities of wealth Open
CHAINS VI 3.2 Overview of orchestration options in coffee and biofuel global value chains 7.1 Top ten European lead firms at the top of banana chains, 2020 7.2 Evolution of civil society's role in influencing the lead firm to change VII No…
Acceptable levels of tax risk as a metric of corporate tax responsibility: theory, and a survey of practice Open
Prescribed levels of acceptable tax risk are increasingly used to articulate degrees of corporate tax responsibility, but the theoretical basis for doing so is not well established. This article (i) develops a theory of the relationship be…
The role of law in global value chains: a research manifesto Open
Most scholars attribute the development and ubiquity of global value chains to economic forces, treating law as an exogenous factor, if at all. By contrast, we assert the centrality of legal regimes and private ordering mechanisms to the c…