Taxes have many aspects: legal, economic, moral etc. Focussing on only one of these aspects focusses misunderstanding of the current international debate on aggressive tax planning.
|Translated title of the contribution||Taxes as Elephant|
|Number of pages||5|
|Journal||NTFR: Nederlands Tijdschrift voor Fiscaal recht|
|Publication status||Published - 2016|
- ethics, aggressive tax planning,