He\’s telling us why companies should pay taxes:
Equally, David Cameron and George Osborne\’s quest to limit the now rampant corporate abuse of tax havens is not because they believe that the state is a force for good whose services everyone must legitimately pay for – that taxation is a badge of citizenship.
But companies are not citizens. No, legal personality is not the same as natural personailty. We have legal personality because it allows one to sue and be sued: and we like the idea that we are able to sue companies. A company does not, for example, have the right to vote. It is not a citizen therefore: and so, by Willy\’s formulation, should not be paying tax.
Quite apart from hte fact that they don\’t pay tax: because tax incidence. Making the mantra that they should nonsense anyway.