Publicaties

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, ...

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 lobbying undermines the legitimacy of tax legislation and has a negative impact on trust in the tax system. Based on Immanuel Kant’s ethical theory, this article first suggests a new normative basis for a moral duty that requires multinationals and ...