RT Article
T1 Evaluating the Ethics of Inversion
JF Journal of business ethics
VO 61
IS 1
SP 1
OP 6
A1 Godar, Susan H.
A1 O’Connor, Patricia J.
A1 Taylor, Virginia Anne
LA English
PB Springer Science + Business Media B. V
YR 2005
UL https://www.ixtheo.de/Record/1785624318
AB In the last five years, a number of U.S. companies have either moved their locus of incorporation to countries with more favorable tax laws, or announced such moves. Given this trend toward “inversions”, and the polemics that have accompanied it, we offer two ways in which the ethics of such a move can be evaluated. We provide multinational executives with two applications of ethics to inversion: Kant’s deontological theory and the consequentialist perspective of utilitarianism.
K1 Utilitarianism
K1 Kant’s deontological theory
K1 Ethics
K1 Inversion
DO 10.1007/s10551-005-1176-2