The media representation of LuxLeaks: A window onto the normative dynamics of tax avoidance from a socio-legal perspective

How do the media represent the complex, opaque and controversial phenomenon of corporate tax avoidance? Based on media’s articles pertaining to the international “LuxLeaks” news leak, we identify a contest over tax avoidance representation which reveals a peculiar normative dynamic. We find that the field of tax avoidance is characterized by a vague and highly ambiguous normative framework, as the media rely on very different norms to elaborate distinct normative standpoints to represent LuxLeaks. How can the problem of tax avoidance (and consequently its solution) be delimited if there is disagreement over which norm should be used to assess it? Our study then highlights the need to step back and (re)consider broader assumptions of normativity in relation to tax avoidance, to advance the debate. We propose to import Baier’s (2013) socio-legal perspective on normativity into the tax realm, to better understand not just the legal and social norms as distinct normative systems but also their interdependence. Based on discursive insights from the press, we map out the normative structure specific to LuxLeaks, as conceptualized using Baier’s platform. To exemplify how this kind of conceptualization can nurture future research, we initiate a reflection on how normativity could evolve in the tax avoidance field, considering possible implications of the press representations analyzed.