Morality of Lobbying for Tax Benefits: A Kantian Perspective

نویسندگان

چکیده

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 undermines legitimacy legislation has a negative impact on trust system. Based Immanuel Kant’s ethical theory, this article first suggests new normative basis moral duty requires multinationals their leaders be transparent about political activities lobbying. Next, it introduces concept transparency respect ‘Deliberative transparency’ not only open reasons lobbying, but also deliberate with stakeholders and, maybe even more importantly, provide evidence supporting positions. Finally, based these understandings, additional government interventions against are suggested, example mandatory stakeholder consultation, reporting attitudes perception, evidence-based requirements.

برای دانلود رایگان متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

Morality from a Cultural Psychology Perspective 25 MORALITY FROM A CULTURAL PSYCHOLOGY PERSPECTIVE

One of the many possibilities of understanding culture is proposed by Clifford Geertz who understood culture as “a system of control mechanisms— plans, recipes, rules, instructions ... that guide behavior”(Geertz, 1973). This opinion is based on the assumption that “man is exactly the animal that is the most dependent upon such control mechanisms that exist outside the skin” (p. 44). But these ...

متن کامل

Do Ethics Matter? Tax Compliance and Morality

In this paper we argue that puzzle of tax compliance can be explained, at least in part, by recognizing the typically neglected role of ethics in individual behavior; that is, individuals do not always behave as the selfish, rational, self-interested individuals portrayed in the standard neoclassical paradigm, but rather are often motivated by many other factors that have as their main foundati...

متن کامل

On the Possibility of Measuring Freedom: A Kantian Perspective

More than three decades after Sen‟s first formulation of the so-called “capability approach”, practitioners have yet to measure a capability set. This raises fundamental questions about the empirical viability of Sen‟s approach. In this paper, we argue that Kantian philosophy may offer valuable insights into how to deal with this problem, as the methodological difficulty which has hampered the ...

متن کامل

An Evolutionary Perspective on Morality

Moralbehaviorandconcern forothersare sometimesargued tosethumansapart fromother species. However, there is some evidence that humans are not the only animal species to possess these characteristics.Work frombehavioral biology andneurosciencehas indicated that some of these traits are present in other species, including other primates. Studying these behaviors in other species can inform us abou...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

ژورنال

عنوان ژورنال: Journal of Business Ethics

سال: 2021

ISSN: ['0167-4544', '1573-0697']

DOI: https://doi.org/10.1007/s10551-021-04911-3