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Tax law meets sustainability

Tijdschriftbijdrage - Tijdschriftartikel

Anne Van de Vijver and Tarcísio Diniz Magalhães (University of Antwerp) delve into the interplay between corporate taxation and sustainability, examining it through the lenses of ethics and economic theory. The blog post stresses the importance of responsible corporate tax lobbying in the context of sustainability. The piece draws from Immanuel Kant's moral principles to propose ethical corporate tax lobbying standards, including transparency, engaging in dialogue with stakeholders, and evidence-based lobbying. The post highlights how excessive tax lobbying can negatively affect government revenues for sustainable policies and undermine democratic processes. Additionally, the blog post discusses the role of taxation in controlling negative externalities and encourages proper taxation to counter unsustainable corporate practices. The authors emphasise the need for taxation to address externalised costs and windfall profits to promote a more sustainable business environment.
Tijdschrift: Kluwer International tax blog
Volume: 99
Jaar van publicatie:2023
Trefwoorden:Newspaper/Magazine/blog article