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  1. Morality of Lobbying for Tax Benefits: A Kantian Perspective.Anne Van de Vijver - 2021 - Journal of Business Ethics 181 (1):57-68.
    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 (...)
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  • Leaving the Road to Abilene: A Pragmatic Approach to Addressing the Normative Paradox of Responsible Management Education.Dirk C. Moosmayer, Sandra Waddock, Long Wang, Matthias P. Hühn, Claus Dierksmeier & Christopher Gohl - 2019 - Journal of Business Ethics 157 (4):913-932.
    We identify a normative paradox of responsible management education. Business educators aim to promote social values and develop ethical habits and socially responsible mindsets through education, but they attempt to do so with theories that have normative underpinnings and create actual normative effects that counteract their intentions. We identify a limited conceptualization of freedom in economic theorizing as a cause of the paradox. Economic theory emphasizes individual freedom and understands this as the freedom to choose from available options. However, conceptualizing (...)
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  • Freedom of the Will and Consumption Restrictions.Ronald Paul Hill - 2020 - Journal of Business Ethics 164 (2):311-324.
    There is a long-standing interest in business ethics around the concept of free will, but study of its possible influence on consumer behavior is only in the nascent stage. This lack of research is particularly acute in certain consumption contexts, especially ones based on highly restricted access that appear to suggest abrogation of the will. In this paper, we offer a novel approach that involves reexamination of qualitative/ethnographic research that has chronicled consumption restrictions without consideration of potential implications for free (...)
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  • The Separation Thesis Weighs Heavily on Integrative Social Contracts Theory: A Comprehensive Critique.César González-Cantón - 2022 - Philosophy of Management 21 (3):391-411.
    For more than three decades, Integrative Social Contracts Theory (ISCT) has been lauded as a business ethics theory particularly well suited to the international arena, especially because of its alleged ability to reconcile respect for cultural idiosyncrasies and normative teeth. However, this theory has also faced various objections, many of which its authors have responded to with varying degrees of satisfaction. As a contribution to this debate, this article provides a unifying rationale for many of those objections by exploring their (...)
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