Aggressive tax avoidance by managers of multinational companies as a violation of their moral duty to obey the law: a Kantian rationale
Managers of multinational companies often favour an aggressive tax avoidance strategy that pushes the legal limits onto the advantage of shareholders and the disadvantage of the spirit of democratically legitimized tax laws. The public and media debate whether such aggressive behaviour is immoral. A...
| Main Author: | |
|---|---|
| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| Published: |
2020
|
| In: |
Journal of business ethics
Year: 2020, Volume: 165, Issue: 4, Pages: 681-697 |
| Further subjects: | B
Kant’s categorical imperative
B Aufsatz in Zeitschrift B Aggressive legal interpretation B Duty to obey the law B Aggressive tax avoidance |
| Online Access: |
Volltext (kostenfrei) Volltext (kostenfrei) |
