Ethics, The Law and Taxes: The Ethical and Legal Implications of a Tax Shelter

Abstract

It is accepted practice for business students to take ethics courses. These courses typically focus on case studies to illustrate ethical dilemmas that the students analyze during the course. These case studies take different forms, so any type of case involving an ethical dilemma could be presented. Tax cases are not typically used as case studies in these courses although tax case studies can effectively be used in ethics courses. This paper thus presents a tax case study that can be used by instructors.