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Tax Avoidance as a Sustainability Problem

Robert Bird, Karie Davis-Nozemack

Journal of Business Ethics · 2018 · Volume 151 · Issue 4

DOI: 10.1007/s10551-016-3162-2

Abstract

Taxation is the price which we pay … for our social, civil and political institutions, for the security of life and property, and without which, we must resort to the law of force.—Journal of the House of Representatives of the State of Vermont, October Session, 1851.I like to pay taxes. With them I buy civilization.—Justice Oliver Wendell Holmes, 1938.

Keywords

Sustainability, Tax avoidance, Tax, Corporate social responsibility, Soft law

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