Abstract
Tax avoidance is normal in business, especially among large multinationals. In a strict legal sense, it’s not forbidden, but ethically it is questionable. In fact, there are good moral reasons to tax. One important reason is that, as a company, you contribute to the institutions that you yourself benefit from, such as the education system, public transportation, sports facilities, and so on. Another is that taxation makes for a more just society. This chapter presents an argument against tax avoidance based on the importance of contributing to your local community. It draws on the work of the philosophical sociologist Manuel Castells on the tension between globalization and localization.
Original language | English |
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Title of host publication | Business Ethics |
Subtitle of host publication | A Philosophical Introduction |
Editors | Wim Dubbink, Willem van der Deijl |
Publisher | Springer Nature |
Chapter | 14 |
Pages | 223-234 |
Number of pages | 12 |
ISBN (Electronic) | 9783031379321 |
ISBN (Print) | 9783031379314, 9783031379345 |
DOIs | |
Publication status | Published - 2023 |
Bibliographical note
Publisher Copyright:© The Author(s), under exclusive license to Springer Nature Switzerland AG 2023.