Abstract
Welfare states are conceived as a common effort to improve societal wellbeing. Its primary role is to support people’s development, health and security. Individuals may not expect to fully benefit from the welfare state, while refusing to pay their share of taxes. Yet, some large corporations are able to effectively exploit public investments, in the form of welfare measures, without contributing to their funding. This article presents some insights into the issue of corporate tax avoidance, and discusses how integrating different disciplinary perspectives may help produce stronger responses to it. This article’s main objective is to demonstrate the advantages of adopting an interdisciplinary approach when designing solutions to contemporary problems. Knowledge from philosophy, political science and economics, together with interdisciplinary research theory are the protagonists of this process.
Evidence for Practice
Keywords: Corporate tax avoidance, interdisciplinary research, limitarianism, lobbying, income shifting, welfare state.
Ciations: Napolitano, N. (2023). Corporate Tax Avoidance and the Welfare State. An Interdisciplinary Approach. Public Note, 10(2), 8-13.
Welfare states are conceived as a common effort to improve societal wellbeing. Its primary role is to support people’s development, health and security. Individuals may not expect to fully benefit from the welfare state, while refusing to pay their share of taxes. Yet, some large corporations are able to effectively exploit public investments, in the form of welfare measures, without contributing to their funding. This article presents some insights into the issue of corporate tax avoidance, and discusses how integrating different disciplinary perspectives may help produce stronger responses to it. This article’s main objective is to demonstrate the advantages of adopting an interdisciplinary approach when designing solutions to contemporary problems. Knowledge from philosophy, political science and economics, together with interdisciplinary research theory are the protagonists of this process.
Evidence for Practice
- The welfare state supports firms‘ growth, but corporate tax avoidance makes welfare investments unsustainable.
- The state has the power to be proactive and influence the behavior of corporations, rather than wait to punish them.
- Integrating insights from different disciplines allows for a more comprehensive approach.
Keywords: Corporate tax avoidance, interdisciplinary research, limitarianism, lobbying, income shifting, welfare state.
Ciations: Napolitano, N. (2023). Corporate Tax Avoidance and the Welfare State. An Interdisciplinary Approach. Public Note, 10(2), 8-13.

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