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"Corporations Taxation Moral and ethical aspects."
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Confidence Games
For ten boom-powered years at the turn of the twenty-first century, some of America's most prominent law and accounting firms created and marketed products that enabled the very rich -- including newly minted dot-com millionaires -- to avoid paying their fair share of taxes by claiming benefits not recognized by law. These abusive domestic tax shelters bore such exotic names as BOSS, BLIPS, and COBRA and were developed by such prestigious firms as KPMG and Ernst & Young. They brought in hundreds of millions of dollars in fees from clients and bilked the U.S. Treasury of billions in revenues before the IRS and Justice Department stepped in with civil penalties and criminal prosecutions. InConfidence Games, Tanina Rostain and Milton Regan describe the rise and fall of the tax shelter industry during this period, offering a riveting account of the most serious episode of professional misconduct in the history of the American bar. Rostain and Regan describe a beleaguered IRS preoccupied by attacks from antitax and antigovernment politicians; heightened competition for professional services; the relaxation of tax practitioner norms against aggressive advice; and the creation of complex financial instruments that made abusive shelters harder to detect. By 2004, the tax shelter boom was over, leaving failed firms, disgraced professionals, and prison sentences in its wake. Rostain and Regan's cautionary tale remains highly relevant today, as lawyers and accountants continue to face intense competitive pressure and regulators still struggle to keep pace with accelerating financial risk and innovation.
eBook
The morality and tax avoidance: A sentiment and position taking analysis
This paper examines the moral and legal underpinnings of corporate tax avoidance. Cast in terms of a totemic symbol that brand tax avoidance as within the purview of the law, the paper invokes the attributional frames of the new sociology of morality to examine the position of both the moral advocates and the amoral critics of aggressive tax avoidance. The paper uses the United Kingdom as a jurisdiction where complex tax planning by tax advisors serves as a measure of protection for corporations who may have already conceived that they are paying too much tax. Data for the paper came from semi-structured interviews conducted with tax accountants, consultants, parliamentarians, and government officials. To supplement the interviews, data from the Parliamentary Commission on Banking Standards were collected and analyzed to provide useful insights. The findings reveal that through effective tax planning, companies can reduce the present values of future tax payments. Given the singular justification of their actions within the contours of the tax rules, the moral culpability of organized tax avoidance is minimized, with very little liability attached. Tax avoidance is a morally charged area that is slowly drifting away from conventional social norms of what is right or wrong. It is hard not to see those in charge of tax regulation not using the findings of this paper to provide a more nuanced understanding of the intractable problems associated with corporate tax avoidance and use it as a reference point for regulatory reforms.
Journal Article
Insurrection
From uncovering major retailers' links to sweatshop abuses and revealing the deception of American tobacco companies, to questioning corporations' ties to repressive dictators, shaming food processors into selling dolphin-safe tuna and demanding that businesses stop destroying old growth forests, citizens have become far more aggressive in directly challenging corporate behavior. Written by two activists who are constantly in the eye of this storm, Insurrection charts the growth of this dissatisfaction and gives us a glimpse of where this movement might be heading.
Described by The New York Times as the ³Paul Revere of globalization¹s woes,² Kevin Danaher is the author or editor of ten books about globalization, and the co-founder of the human rights organization Global Exchange. His book Corporations Are Gonna Get Your Mama was named one of the best books of 1997 by The Progressive . His op-eds have appeared in The Washington Post, The Christian Science Monitor, Los Angeles Times , and the San Francisco Chronicle . Jason Mark , a one-time reporter, has helped develop corporate accountability campaigns targeting Nike, Starbucks, Procter & Gamble, and Ford Motor Company. His op-eds have appeared in the Miami Herald and the San Francisco Chronicle . This is his first book. To learn more about their work, visit www.globalexchange.org.
eBook
Democracy, Inc
In Democracy, Inc., David S. Allen exposes the vested interests behind the U.S. slide toward conflating corporate values with public and democratic values. He argues that rather than being institutional protectors of democratic principles, the press and law perversely contribute to the destruction of public discourse in the United States today. _x000B_Allen utilizes historical, philosophical, sociological, and legal sources to trace America's gradual embrace of corporate values. He argues that such values, including winning, efficiency, and profitability actually limit democratic involvement by devaluing discursive principles, creating an informed yet inactive public. Through an examination of professionalization in both the press and the law, corporate free speech rights, and free speech as property, Democracy, Inc. demonstrates that today's democracy is more about trying to control and manage citizens than giving them the freedom to participate. Allen not only calls on institutions to reform the way they understand and promote citizenship but also asks citizens to adopt a new ethic of public discourse that values understanding rather than winning. _x000B__x000B_
eBook
The many faces of corruption : tracking vulnerabilities at the sector level
Corruption is a multidimensional phenomenon that rears its head in many places. For this reason, it is difficult and challenging to assess how well a country is doing in addressing it. This title provides guidance to practitioners and policymakers in the design of anticorruption reforms.
eBook
The Starving State
For millennia, markets have not flourished without the help of the state. Without regulations and government support, the nineteenth-century English cloth-makers and Portuguese winemakers whom the economist David Ricardo made famous in his theory of comparative advantage would have never attained the scale necessary to drive international trade. Most economists rightly emphasize the role of the state in providing public goods and correcting market failures, but they often neglect the history of how markets came into being in the first place. The invisible hand of the market depended on the heavier hand of the state.The state requires something simple to perform its multiple roles: revenue. It takes money to build roads and ports, to provide education for the young and health care for the sick, to finance the basic research that is the wellspring of all progress, and to staff the bureaucracies that keep societies and economies in motion. No successful market can survive without the underpinnings of a strong, functioning state.That simple truth is being forgotten today. In the United States, total tax revenues paid to all levels of government shrank by close to four percent of national income over the last two decades, from about 32 percent in 1999 to approximately 28 percent today, a decline unique in modern history among wealthy nations. The direct consequences of this shift are clear: crumbling infrastructure, a slowing pace of innovation, a diminishing rate of growth, booming inequality, shorter life expectancy, and a sense of despair among large parts of the population. These consequences add up to something much larger: a threat to the sustainability of democracy and the global market economy.
Magazine Article