Tax Avoidance as a Moral Issue

Jelle van Baardewijk*

*Corresponding author for this work

Research output: Chapter in Book / Report / Conference proceedingChapterAcademicpeer-review

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 languageEnglish
Title of host publicationBusiness Ethics
Subtitle of host publicationA Philosophical Introduction
EditorsWim Dubbink, Willem van der Deijl
PublisherSpringer Nature
Chapter14
Pages223-234
Number of pages12
ISBN (Electronic)9783031379321
ISBN (Print)9783031379314, 9783031379345
DOIs
Publication statusPublished - 2023

Bibliographical note

Publisher Copyright:
© The Author(s), under exclusive license to Springer Nature Switzerland AG 2023.

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