17ETHICAL CONSIDERATIONS OF CORPORATE TAX AVOIDANCE
Diverging perspectives from different stakeholders
Introduction
Over the past decade, many knowledgeable observers, including academics, practitioners, the public, and politicians, have debated the ethicality of US publicly traded corporations’ tax avoidance practices. This chapter theoretically explores the diverging perspectives of these activities among different groups of corporate stakeholders. We also review findings from empirical academic literature providing evidence on different stakeholders’ perceptions of corporate tax avoidance and the effectiveness of reputational considerations in reducing corporations’ tax avoidance behavior.
