Cooperation, Obligation, Taxation

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Issue Date
2017-03-24
Language
en
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Abstract
Benjamin Franklin once wrote a letter to a friend, Jean Baptiste le Roy, in which he expressed his great faith in the newly established American constitution but added that one could never be sure of its endurance, for “nothing can be said to be certain in this world except death and taxes” (Franklin, 1817, p. 266). However, while taxes may indeed have been unavoidable in the 18th century, they certainly aren’t so today. One can hardly open up a newspaper without being confronted with some headline accusing yet another big multinational corporation of paying too little or even no taxes at all.
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Faculteit der Managementwetenschappen