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The Friedman doctrine (1970) is a good place to start (https://www.nytimes.com/1970/09/13/archives/a-friedman-doctrine-the-social-responsibility-of-business-is-to.html). As he notes, the corporate executive has no business being the legislature, executive, and jurist when it comes to how shareholders are taxed. It's up to the governments to work on it.

CSR tax in India also gets my goat in the same vein. It seems like the governments have forgotten that it's their job to figure these things out. One could make an argument that the game is rigged, and governments (or people that the government supposedly represents) have no chance in this uneven playing field - that's a different problem, and has to be fixed differently by holding governments accountable elsewhere.

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