Anne Redston Visiting Professor at King's College continues the debate on the Guardian's 'Tax Gap' series on tax avoidance
In Britain it is legal to stand by and watch a baby drown refuse to give your seat to a pregnant woman or jump the supermarket queue. Most of us however would save the baby offer our seat and stand in line — although when we do we are not complying with legal obligations but responding to unwritten codes of behaviour.
The Guardian deployed these social norms when it attacked tax avoidance. Its 'Tax Gap' series was not aimed at illegal behaviour; therefore to argue as some have done that avoidance is lawful is to miss the point.
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Anne Redston Visiting Professor at King's College continues the debate on the Guardian's 'Tax Gap' series on tax avoidance
In Britain it is legal to stand by and watch a baby drown refuse to give your seat to a pregnant woman or jump the supermarket queue. Most of us however would save the baby offer our seat and stand in line — although when we do we are not complying with legal obligations but responding to unwritten codes of behaviour.
The Guardian deployed these social norms when it attacked tax avoidance. Its 'Tax Gap' series was not aimed at illegal behaviour; therefore to argue as some have done that avoidance is lawful is to miss the point.
...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
