Moral Outrage and Righteous Indignation

Abstract

This chapter explores some of the moral and ethical questions surrounding tax evasion and avoidance detection frameworks. The relative importance of tax in the public view is coloured by principles of unfairness, together with the self interest of governments to present a more populist face and to be seen to be taking action. Cases such as LIBOR fixing, the Panama Papers featuring Mossack Fonseca and others, continue to highlight different attitudes between the rich and the poor. High profile corporates such as Apple and Amazon have also come under scrutiny for alleged avoidance through profit shifting or special interest deals. Governments themselves walk a fine line of morals and ethics when they know that they risk alienating major sources of direct tax revenue, not to mention employment and indirect tax revenues.