The philosophy of taxation and why Apple should pay up

Vittorio Bufacchi argues it is the duty of everyone to pay its share if we want to live in a fair society and multinationals must play by the same rules as all citizens.

THERE are two certainties in life: death and taxes. Unless, that is, you are Apple Inc.

The pivotal role of taxation in the modern polity cannot be overstated, and over the years numerous thinkers have reasoned that the system of taxation is synonymous with the establishment of modern statehood.