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Tax Ethics for Benefit Corporations

Authors: Dov Fischer;

Tax Ethics for Benefit Corporations

Abstract

Traditional corporations have engaged in tax mitigation schemes that have deprived society of their fair share of taxes. In defense, these corporations have argued that they owe their shareholders the duty to minimize the tax bill under all possible legal methods, even if they do not pass the smell test. Benefit corporations, on the other, strive for a higher code of ethics. The purpose of this paper is to outline certain basic tax-avoidance schemes that benefit corporations should avoid. While they may be legal and defensible (by some) for a traditional corporation, benefit corporations should avoid these schemes.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
1
Average
Average
Average
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