Using the 2007 corporate tax reform in the Netherlands as an example, we describe the process of corporation tax law-making as a typical insiders' debate. But even among insiders, there are differences in how ‘inside' they really are. On the one hand, there is no independent information to...

Multinational corporations' tax practices are hotly debated nowadays. Multinationals are accused of not paying their fair share of taxes. Apparently, acting within the limits set by law is not sufficient to qualify as morally responsible behavior anymore.This article offers ethical reflection on...

Cooperative compliance can be defined as the establishment of a trust-based cooperative relationship between taxpayers and the tax authorities on the basis of voluntary tax compliance leading to the payment of the right amount of tax at the right time. The Dutch Horizontal Monitoring (HM) model...

This paper elaborates on different conceptions of justice. Economic justice aims at correcting market outcomes to warrant a fair distribution of resources, whereas tax justice focuses on the fair distribution of the tax burden. Both elements of distributive justice have their own...

Tax systems biased to powerful and wealthy (corporate) citizens contributed to economic stagnation, increasing inequality of income and wealth, and erosion of social cohesion, democratic legitimacy and public trust. Why and to what extent requires the foundational nature of taxes corporations to...