This paper examines what law as an aspect of the humanities could contribute to sustainability. It proposes that corporate tax can be viewed as a social ‘value’ or ‘ethic’ enshrined in law and potentially channelled towards sustainable social structures and system. The corporate vehicle is seen as an equitable wealth generation mechanism and taxation is one of the tools through which corporations can contribute to society. It examines the use of corporation tax in the United Kingdom as an exemplar. The paper also identifies the limitations of expressing such social values through law, as law can be a rigid tool for reflecting progressive concepts, often resulting in gaps through which there can be ‘strategic’ compliance. The paper suggests that an explicit focus on the link between corporate tax and the sustainability agenda may create the additional moral impetus for compliance with the law.
|Title of host publication||Sustainability and the Humanities|
|Editors||Walter Leal Filho, Adriana Consorte McCrea|
|Publication status||Published - 23 Aug 2018|
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- School of Business and Law - Principal Lecturer
- Law, Society and Justice Research and Enterprise Group