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.
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ژورنال
عنوان ژورنال: Journal of Business Ethics
سال: 2021
ISSN: ['0167-4544', '1573-0697']
DOI: https://doi.org/10.1007/s10551-021-04911-3