Cambridge Tax Discussion Group: 'Has tax become a moral issue?'

Following on from Professor Neil Buchanan's stimulating talk (about inter-generational fairness) at our last meeting, we will be continuing the ethical theme. At this week's meeting we will have a round-table discussion about whether or to what extent tax has become a moral issue.

At the weekend, a senior director at the UK's HM Revenue & Customs was reported as having made a seemingly contradictory remark on the subject. While opining that tax is not a moral issue, the director appeared to suggest that individuals might like to consider the tax behaviour of companies when choosing where to do their shopping. In 1992 the House of Lords articulated the view that "there is no morality in a tax and no immorality in a tax avoidance scheme". Today, the public sentiment seems to be that "tax avoidance may not be illegal, but it is immoral".

Has tax become a moral issue or has it always been a moral issue? How and why is it a moral issue? Should morality have a role in tax law?

Join us in the Roost Cafe (downstairs) at Jesus College on Thursday, from 12:00 - 1:00pm, to discuss these and other questions.

No specific knowledge of tax is required.

May Hen and Guy Mulley, Cambridge Tax Discussion Group

https://cambridge.tax