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  1.  75
    Aggressive Tax Avoidance: A Conundrum for Stakeholders, Governments, and Morality.Dinah M. Payne & Cecily A. Raiborn - 2018 - Journal of Business Ethics 147 (3):469-487.
    This is the conundrum that gives rise to the issue of tax avoidance: Although governments always seem to lack sufficient funds to support the needs of society, tax codes are often written that offer “a way out” of paying taxes for some but not all constituents. The ways out are referred to as loopholes that allow taxpayers to avoid taxes. This paper first defines the basic terms of tax avoidance and tax evasion and then offers an ethical review of the (...)
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  2. Corporate codes of conduct: A collective conscience and continuum. [REVIEW]Cecily A. Raiborn & Dinah Payne - 1990 - Journal of Business Ethics 9 (11):879 - 889.
    This paper discusses the vast continuum between the letter of the law (legality) and the spirit of the law (ethics or morality). Further, the authors review the fiduciary duties owed by the firm to its various publics. These aspects must be considered in developing a corporate code of ethics. The underlying qualitative characteristics of a code include clarity, comprehensiveness and enforceability. While ethics is indigenous to a society, every code of ethics will necessarily reflect the corporate culture from which that (...)
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    Ethical Disclosure: A Look at Reg Fd.Dinah M. Payne, Cecily A. Raiborn & Chandra A. Schorg - 2003 - Business and Professional Ethics Journal 22 (3):49-71.
  4.  80
    Sustainable development: The ethics support the economics. [REVIEW]Dinah M. Payne & Cecily A. Raiborn - 2001 - Journal of Business Ethics 32 (2):157 - 168.
    Within their value chains of suppliers through customers, many businesses are becoming more aware of the environmental aspects and impacts of their organizations. Viewed as a continuum of behavior, business environmentalism can range from simply complying with the law to accepting and pursuing a goal of sustainable development. The point on the continuum at which an organization chooses to operate is reflected in its environmental mission, policies, and actions. Attributes of the various levels of behavior and classification of some organizational (...)
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