Coloquio #49 del DCS

Fecha: 06 de noviembre, 13:00 horas, sala T 601, Facultad de Economía y Negocios

Título: Investigating governance devices and assemblages: the case of non-domestic rates in the UK

Expositora: Penelope Tuck, PhD FCA CTA (Fellow). Profesora de Contabilidad, Finanzas Públicas y Política de la Escuela de Negocios de la Universidad de Birmingham, Reino Unido.

The use of business rates (formally non-domestic rates) as a ‘governance device’ by national, devolved, regional, local and special institutions in the UK is a more complex matter than the powers to change income or corporation tax rates that have been devolved to the nations that make up the United Kingdom.  Business Rates is an interesting site to examine governance devices further as their use can be manipulated by devolved administrations in pursuit of tax and non-tax objectives and so are of considerable importance to an understanding of devolution more generally.  This manipulation of local taxation creates unintended tensions between business and society. We examine the way in which Business Rates regulate relationships between institutions and extend the scant literature on this type of taxation.  Our theoretical contribution is to extend the literature on governance devices to a multi-dimensional context in which the outcome is not obvious but may differ depending on who is employing the device, how skilfully they are doing so and how they relate to others seeking to do the same