AbstractMultinationals’ aggressive tax lobbying that involves free-riding behaviour and results in disproportional benefits to the disadvantage of other taxpayers, is problematic for several reasons. Such lobbying undermines the legitimacy of tax legislation and has a negative impact on trust in the tax system. Based on Immanuel Kant’s ethical theory, this article first suggests a new normative basis for a moral duty that requires multinationals and their leaders to be transparent about their political activities and tax lobbying. Next, it introduces a (...) new concept of transparency in respect of tax lobbying. ‘Deliberative transparency’ requires multinationals and their leaders not only to be open about their reasons for tax lobbying, but also to deliberate with stakeholders and, maybe even more importantly, to provide evidence supporting their lobbying positions. Finally, based on these new understandings, additional government interventions against aggressive tax lobbying are suggested, for example mandatory stakeholder consultation, reporting on stakeholder attitudes and perception, and evidence-based lobbying requirements. (shrink)

Philosophy of the Social Sciences, Volume 52, Issue 1-2, Page 53-80, January-March 2022. Although it is clear that many of the major contemporary social problems center on the extent to which social institutions do or do not function as they are meant to do, it is still unclear exactly what the function of a social institution is—and thus when this function is undermined. This paper presents and defends a novel theory of social functionalism—presentist social functionalism—to answer these questions. According to (...) this theory, the function of social institutions is grounded in those of their features that, in the current cultural environment, increase their chances to survive or reproduce. To bring out the fruitfulness of this account, the paper analyzes the question of the function of corporations, and shows that present social functionalism points to the kinds of data that would be helpful to determine this function, brings up hitherto overlooked theoretical possibilities, and allows for the clearer assessment and handling of corporate corruption. (shrink)

Although it is clear that many of the major contemporary social problems center on the extent to which social institutions do or do not function as they are meant to do, it is still unclear exactly what the function of a social institution is—and thus when this function is undermined. This paper presents and defends a novel theory of social functionalism—presentist social functionalism—to answer these questions. According to this theory, the function of social institutions is grounded in those of their (...) features that, in the current cultural environment, increase their chances to survive or reproduce. To bring out the fruitfulness of this account, the paper analyzes the (still controversial) question of the function of corporations, and shows that present social functionalism (a) points to the kinds of data that would be helpful to determine this function, (b) brings up hitherto overlooked theoretical possibilities, and (c) allows for the clearer assessment and handling of corporate corruption. (shrink)

Purpose driven companies have developed their corporate culture with a commitment to stakeholders, Sustainable Development Goals, and social responsibility, prioritizing the management of organizational intangibles over capital. The overall objective of this research is to gain knowledge regarding the attention and emotional intensity registered by young Spanish university students when visualizing corporate purpose versus corporate visual identity, as well as the image of the Chairman of the main Spanish companies quoted on the IBEX 35. The techniques of eye tracking and (...) galvanic skin response have been used with 31 Spanish university students. The results suggest that brands with the highest brand equity in the Interbrand ranking are also the ones that receive the highest levels of attention and emotional arousal, and that a well-formulated corporate purpose is not enough to satisfy the public if company credibility is low due to previous perceptions of an organization. (shrink)