The Ethics of Corporate Income Taxation and Corporate Income Tax Sheltering

25 Pages Posted: 29 Jul 2014

Date Written: June 4, 2014

Abstract

What follows is a defense of corporate tax shelters. The first section shows that there is no ethical case in favor of the corporate income tax by examining traditional, as well as original arguments. The second section studies the effects of the corporate income tax on the economy and its various actors. On that basis, the last section argues that corporate tax shelters are not only respectful of natural rights, but also socially useful, and thus compatible with both deontic and utilitarian ethics.

Keywords: corporate income tax, corporate tax shelters, ethics

JEL Classification: G32, G38, K34, M4, M48, P1

Suggested Citation

Rostan, Jérémie, The Ethics of Corporate Income Taxation and Corporate Income Tax Sheltering (June 4, 2014). Journal of Accounting, Ethics and Public Policy, Vol. 15, No. 2, 2014. Available at SSRN: https://ssrn.com/abstract=2446215

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