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Dr Michael TYRALA

Bachelor of Arts (BA) in European Studies & International Relations, Comenius University in Bratislava - Bratislava, Slovakia, Master of Arts (MA) in European Studies, Comenius University in Bratislava - Bratislava, Slovakia, Master of Arts (MA) in Political Science, Central European University - Budapest, Hungary

Senior Research Associate

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Contact Information

Office: YEUNG-Y7601
Phone:
Fax: 3442-0180
Email: mtyrala2@my.cityu.edu.hk
Personal CV: Personal CV
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Research Interests

  • Critical Political Economy
  • World-Systems Analysis
  • Structuralism
  • Illicit Financial Flows
  • Tax Havens
  • Tax Justice
  • Determinism and the Illusion of Free Will
Supervisor: Dr Justin Robertson

Teaching

  • International Political Economy
  • Theories of International Relations
  • The State and Development in Northeast Asia
  • Transnational Social Movements in an Age of Globalization
  • U.S. Politics and Society

Biography

  • Michael Tyrala is a PhD candidate at the Department of Asian and International Studies, City University of Hong Kong. He received a Master of Arts (MA) in Political Science from the Central European University, and a Master of Arts (MA) in European Studies from the Comenius University. His research interests lie at the intersection between international relations, political economy, and political philosophy. His research focuses on the tax dodging nexus comprising wealthy individuals, leading multinational enterprises, tax havens, and the global offshore industry, the position of this nexus within the capitalist world-economy, the role it has played in its evolution, as well as past and present regulatory efforts against it. In 2015, he was an Honorary Visiting Fellow at the Department of International Politics, City University London, and in 2016 he has completed an internship with the Trade Union Advisory Committee (TUAC) to the OECD, during which he drafted two official TUAC publications on international taxation. Most recently, he has won the 2016 TTN Tax Prize.

PhD Research Thesis Topic

  • Accumulation by Taxploitation: Tax Dodging and its Evolving Impact on the Capitalist World-Economy
    Abstract: In the span of a few years, tax dodging has solidified its position at the top of the global regulatory agenda in an unprecedented way. Its consequences are monumental, and include stifling development, undermining the provision of vital public services, frustrating efforts to fight climate change, and the list goes on, reaching far beyond the revenue side. Perpetrated by a nexus comprising wealthy individuals, leading multinational enterprises, tax havens, and the global offshore industry, tax dodging exclusively benefits the privileged few at the expense of the rest, increasing inequality, distorting market competition, compromising macroprudential supervision, and thus eroding trust not only in governing institutions, but in democracy itself. Despite these immense impacts, the tax dodging nexus has largely remained outside the mainstream global policy agenda for nearly a century, showing remarkable resistance to any international pressures. The recent raft of reforms thus constitute a major departure from the past, requiring a thorough, historical, macro-scale inquiry into how and why this shift was able to gain momentum. Using world systems analysis as the underlying methodological framework, my aim is to situate the tax dodging nexus and the regulatory responses mounted against it within the capitalist world-economy, and critically examine the historical and contemporary role they have played in its evolution, as well as in the numerous crises presently facing the system. I argue that the systemic significance of the tax dodging nexus has been grievously underestimated, that tax dodging has emerged as a source of capital accumulation so sizable that it qualifies as a spatio temporal fix, and that given its unique limits, it represents one of the most important and promising arenas of class struggle today.

Publications