I don’t know why I’m against tax avoidance (and I bet you don’t either)

On the face of it, the moral case against tax avoidance seems pretty straightforward. If you’re a UK taxpayer and benefit from public goods and services, then you should pay your fair share of tax. If you’re paying less than that, then you’re a free rider. You’re breaking the social contract.

But what do we mean by ‘fair share’? The standard defence of tax avoidance is that it’s perfectly legal — if it wasn’t, it would be tax evasion — and the social contract only obliges people to obey the law, not to pay more tax than they have to. To maintain that people are morally obliged to pay an additional amount of tax, over and above what they’re legally required to pay, is a tricky position to defend.

Most popular

Rupert Darwall

Labour has walked into a net-zero trap of its own making

For one thing, it means we’re all guilty of tax avoidance.