Article: Tax Avoidance: The Good, the Bad and the Future Journal: Journal of Business and Management (JBM) 2015 Vol.21 No.1 pp.77 - 94 Abstract: Basic U.S. tax rules are reviewed as they relate to aggressive tax avoidance and relevant stakeholders are identified. Differences between the spirit and letter of the law are examined, and the spirit of the law is determined as the appropriate measure of morality. Several moral theories are used to make an assessment that aggressive tax avoidance is unethical. Finally, action steps that can be taken by three of the most prominent stakeholders are formulated to address the root cause of aggressive tax avoidance: the perceived overly burdensome U.S. tax rates to which corporations are subjected. Inderscience Publishers - linking academia, business and industry through research

Title: Tax Avoidance: The Good, the Bad and the Future

Authors: Cecily A. Raiborn; Marc F. Massoud; Dinah M. Payne

Addresses: Author address listing can be found in the "About the Authors" section at the end of the article.

Abstract: Basic U.S. tax rules are reviewed as they relate to aggressive tax avoidance and relevant stakeholders are identified. Differences between the spirit and letter of the law are examined, and the spirit of the law is determined as the appropriate measure of morality. Several moral theories are used to make an assessment that aggressive tax avoidance is unethical. Finally, action steps that can be taken by three of the most prominent stakeholders are formulated to address the root cause of aggressive tax avoidance: the perceived overly burdensome U.S. tax rates to which corporations are subjected.

Keywords: Tax avoidance; ethical implications; stakeholder analysis; U.S. tax law; corporate taxation.

DOI: 10.1504/JBM.2015.141230

Journal of Business and Management, 2015 Vol.21 No.1, pp.77 - 94

Published online: 05 Sep 2024 *

Title: Tax Avoidance: The Good, the Bad and the Future

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