HIGHLIGHTS
- who: Nordic Tax J. et al. from the (UNIVERSITY) have published the Article: Nordic Tax J. 2021; 1:32-46, in the Journal: (JOURNAL)
- what: The authors examine whether this proposal is suitable to reduce tax avoidance and whether it is realizable. | 33 This paper provides a theoretical foundation from a market theory perspective for ethical responsibility and thus a necessary though insufficient first step to transforming society. In consequence, the authors examine whether alternative forms of taxation take the ethical responsibility more into account than the prevalent taxation, whether they are, in fact, able . . .
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