1. Summarize the positions of both critics and supporters of these tax strategies.

2. Supporters and critics of these tax strategies agree that corporations are making use of legal financial options that are available to them under current tax law. However, does that equate to ethical business conduct? Why or why not?

3. The French chairman and CEO of Louis Vuitton, Bernard Arnault, recently announced that he was leaving France for Belgium, allegedly to avoid the new highest-income tax rate of 75 percent. Is that any different from what corporations are doing? Why or why not?

4. Is there a potential solution that would represent a more ethical business approach to the payment of corporate taxes? Explain your answer.