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  • Chasing the artful dodger: ...
    David Richardson

    AQ (Balmain, N.S.W.), 10/2019, Letnik: 90, Številka: 4
    Journal Article

    For most of us, paying taxes is an unavoidable but necessary civic duty. Yet for the modern corporation it has increasingly become a voluntary matter, with a prevailing sense that a corporation's duty lies in avoiding tax, in order to maximise returns for shareholders. Milton Friedman (1970) famously dismissed views about the moral obligation of business when he said the duty of business is business, and 'the social responsibility of business is to increase its profits'.