Morality of Lobbying for Tax Benefits
A Kantian Perspective
Bibliographic Data
| ID | 21464240 |
|---|---|
| Authors | Anne Van de Vijver (0000-0002-8650-1281, University of Antwerp, corresponding author) |
| Year | 2022 |
| Volume | 181 |
| Issue | 1 |
| Pages | 57-68 |
| Publication date | 2022-11-01 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Business Ethics (JOURNAL) |
| Journal identifiers | ISSN: 0167-4544 • E-ISSN: 1573-0697 |
| Publisher | Springer Science and Business Media LLC (PUBLISHER) |
| DOI | 10.1007/s10551-021-04911-3 |
| OpenAlex | W3190947920 |
| Language | EN |
| Citations received | 3 |
| References cited | 65 |
Business · Business ethics · Duty · Economics · Law and economics · Legitimacy · Normative · Political science · Politics · Public economics · Public relations · Stakeholder · Corporate Taxation and Avoidance · Corruption and Economic Development · Law · Taxation and Compliance Studies
Global Public Goods
Organizational Transparency
Corporate Political Strategy Formulation
A Moral Grounding of the Duty to Further Justice in Commercial Life
Creating the Kingdom of Ends
When the Law Distinguishes Between the Enterprise and the Corporation
Making the Ideal Real
Embracing Kant's Formalism
The Social Responsibility of Business Is to Increase Its Profits
Reason Alone Cannot Identify Moral Laws
Lobbying regulation in the states revisited
Why do we have lobbying rules? Investigating the introduction of lobbying laws in EU and OECD member states
Transparency
Enforced versus voluntary tax compliance
III. The Subversive Kant
Lobbying and Taxes
The Kantian Publicity Principle and the Transparency Presumption in Public Affairs
Kant on Virtue
Social Justice and Communication
| Citations per year | 1.5 |
|---|---|
| Citation span | 2024 - 2026 (3) |
| Highly cited | No |