Abstract

Tax avoidance is normal in business, especially among large multinationals. In a strict legal sense, it’s not forbidden, but ethically it is questionable. In fact, there are good moral reasons to tax. One important reason is that, as a company, you contribute to the institutions that you yourself benefit from, such as the education system, public transportation, sports facilities, and so on. Another is that taxation makes for a more just society. This chapter presents an argument against tax avoidance based on the importance of contributing to your local community. It draws on the work of the philosophical sociologist Manuel Castells on the tension between globalization and localization.