The Morality and Tax Avoidance: A Sentiment and Position Taking Analysis

This dataset consists of textual transcript analysis from the Parliamentary Commission on Banking Standards on tax avoidance in the U.K. The data is used to examines the moral and legal underpinnings of corporate tax avoidance. Cast in terms of a totemic symbol that brand tax avoidance as within the purview of the law, the paper invokes the attributional frames of the new sociology of morality to examine the position of both the moral advocates and the amoral critics of aggressive tax avoidance.