Morality of lobbying for tax benefits: a Kantian perspective
Multinationals’ aggressive tax lobbying that involves free-riding behaviour and results in disproportional benefits to the disadvantage of other taxpayers, is problematic for several reasons. Such lobbying undermines the legitimacy of tax legislation and has a negative impact on trust in the tax sys...
| Main Author: | |
|---|---|
| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
|
| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Springer Science + Business Media B. V
2022
|
| In: |
Journal of business ethics
Year: 2022, Volume: 181, Issue: 1, Pages: 57-68 |
| Further subjects: | B
Ethics
B Aufsatz in Zeitschrift B Lobbying B Corporate tax B Multinationals B Stakeholders B Tax incentives B Kant |
| Online Access: |
Presumably Free Access Volltext (lizenzpflichtig) Volltext (lizenzpflichtig) |
MARC
| LEADER | 00000caa a2200000 4500 | ||
|---|---|---|---|
| 001 | 1823723055 | ||
| 003 | DE-627 | ||
| 005 | 20230331054413.0 | ||
| 007 | cr uuu---uuuuu | ||
| 008 | 221128s2022 xx |||||o 00| ||eng c | ||
| 024 | 7 | |a 10.1007/s10551-021-04911-3 |2 doi | |
| 035 | |a (DE-627)1823723055 | ||
| 035 | |a (DE-599)KXP1823723055 | ||
| 035 | |a (DE-He213)s10551-021-04911-3-e | ||
| 040 | |a DE-627 |b ger |c DE-627 |e rda | ||
| 041 | |a eng | ||
| 084 | |a 1 |2 ssgn | ||
| 100 | 1 | |e VerfasserIn |0 (DE-588)1057744239 |0 (DE-627)796204659 |0 (DE-576)413116522 |4 aut |a Van de Vijver, Anne | |
| 109 | |a Van de Vijver, Anne |a De Vijver, Anne van |a DeVijver, Anne van |a VandeVijver, Anne |a Vijver, Anne van de | ||
| 245 | 1 | 0 | |a Morality of lobbying for tax benefits |b a Kantian perspective |c Anne Van de Vijver |
| 264 | 1 | |c 2022 | |
| 336 | |a Text |b txt |2 rdacontent | ||
| 337 | |a Computermedien |b c |2 rdamedia | ||
| 338 | |a Online-Ressource |b cr |2 rdacarrier | ||
| 520 | |a Multinationals’ aggressive tax lobbying that involves free-riding behaviour and results in disproportional benefits to the disadvantage of other taxpayers, is problematic for several reasons. Such lobbying undermines the legitimacy of tax legislation and has a negative impact on trust in the tax system. Based on Immanuel Kant’s ethical theory, this article first suggests a new normative basis for a moral duty that requires multinationals and their leaders to be transparent about their political activities and tax lobbying. Next, it introduces a new concept of transparency in respect of tax lobbying. ‘Deliberative transparency’ requires multinationals and their leaders not only to be open about their reasons for tax lobbying, but also to deliberate with stakeholders and, maybe even more importantly, to provide evidence supporting their lobbying positions. Finally, based on these new understandings, additional government interventions against aggressive tax lobbying are suggested, for example mandatory stakeholder consultation, reporting on stakeholder attitudes and perception, and evidence-based lobbying requirements. | ||
| 650 | 4 | |a Corporate tax | |
| 650 | 4 | |a Ethics | |
| 650 | 4 | |a Kant | |
| 650 | 4 | |a Lobbying | |
| 650 | 4 | |a Multinationals | |
| 650 | 4 | |a Stakeholders | |
| 650 | 4 | |a Tax incentives | |
| 655 | 4 | |0 (DE-206)49 |a Aufsatz in Zeitschrift |5 DE-206 | |
| 773 | 0 | 8 | |i Enthalten in |t Journal of business ethics |d Dordrecht [u.a.] : Springer Science + Business Media B.V, 1982 |g 181(2022), 1 vom: Nov., Seite 57-68 |h Online-Ressource |w (DE-627)270937129 |w (DE-600)1478688-6 |w (DE-576)121465284 |x 1573-0697 |7 nnns |
| 773 | 1 | 8 | |g volume:181 |g year:2022 |g number:1 |g month:11 |g pages:57-68 |
| 856 | |u https://repository.uantwerpen.be/docstore/d:irua:7722 |x unpaywall |z Vermutlich kostenfreier Zugang |h repository [oa repository (via OAI-PMH doi match)] | ||
| 856 | 4 | 0 | |u https://link.springer.com/content/pdf/10.1007/s10551-021-04911-3.pdf?pdf=button |x Verlag |z lizenzpflichtig |
| 856 | 4 | 0 | |u https://doi.org/10.1007/s10551-021-04911-3 |x Resolving-System |z lizenzpflichtig |3 Volltext |
| 936 | u | w | |d 181 |j 2022 |e 1 |c 11 |h 57-68 |
| 951 | |a AR | ||
| ELC | |a 1 | ||
| ITA | |a 1 |t 1 | ||
| LOK | |0 000 xxxxxcx a22 zn 4500 | ||
| LOK | |0 001 4220971904 | ||
| LOK | |0 003 DE-627 | ||
| LOK | |0 004 1823723055 | ||
| LOK | |0 005 20221128114622 | ||
| LOK | |0 008 221128||||||||||||||||ger||||||| | ||
| LOK | |0 040 |a DE-Tue135 |c DE-627 |d DE-Tue135 | ||
| LOK | |0 092 |o n | ||
| LOK | |0 852 |a DE-Tue135 | ||
| LOK | |0 852 1 |9 00 | ||
| LOK | |0 935 |a ixzs |a ixzo | ||
| OAS | |a 1 | ||
| ORI | |a SA-MARC-ixtheoa001.raw | ||