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Tax avoidance and morality

Authored by: Zoë Prebble , John Prebble

The Routledge Companion to Tax Avoidance Research

Print publication date:  October  2017
Online publication date:  October  2017

Print ISBN: 9781138941342
eBook ISBN: 9781315673745
Adobe ISBN:

10.4324/9781315673745.ch23

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Abstract

This chapter opens the final section of the Companion which explores normative aspects of tax avoidance and the rhetoric surrounding it, offering a variety of perspectives and arguments. Zoë Prebble and John Prebble define tax avoidance as legal activity that goes against legislative intent and argue that tax avoidance is immoral. The chapter identifies and dismantles the assumptions necessary to establish that tax avoidance is moral and concludes that because avoidance and evasion are factually similar, they are both immoral in a sense that is deeper than a mere breach of a duty to obey the law.

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