I think the quote is used to point out that Apple did nothing (legally) wrong by following the existing law. It seems to be appropriate.
Do I think corporations should be paying more in taxes? Sure. But Learned Hand's point is still worth considering, especially in a climate where many think everyone should pay more taxes.
I say, OK, you first. There's a line on the tax form where you can voluntarily pay more. Put your money where your mouth is, I say.
> I think the quote is used to point out that Apple did nothing (legally) wrong by following the existing law.
I think you're simply wrong here. The quote very clearly refers to morality, not legality[0], so I criticize it on moral grounds.
> I say, OK, you first. There's a line on the tax form where you can voluntarily pay more. Put your money where your mouth is, I say.
Funny you should bring this up! This is the HN corporate tax argument I hate second-most, after the Learned Hand quote. It's a tu quoque fallacy that's simply used as a gag order to pre-emptively shut down any debate on the issue, since obviously no one meets that standard.
[0] And even if it didn't, that's how it's used in practice when it's posted here.
Learned Hand's remarks are moral in the sense that he says there is nothing sinister (wrong or evil) in following the tax law by arranging your affairs to pay the least, and also that those who say it is immoral to do so are wrong (in the legal sense). But it was a legal opinion rendered by a Supreme Court justice. (Sorry, I don't recall the particulars of the case he was addressing.)
As to the tu quoque fallacy, that is a moral argument, not a legal one. If you want to pass laws that only target some but not others, there is a moral judgment there. If you argue against doing so by pointing out that the advocates of such laws would not like to have them applied to themselves, that is a reasonable response to such an argument to highlight the hypocrisy of that position.
The bigger issue is what is usually implied by the quote, which is a sort of naturalistic fallacy of law. Namely, that whatever is legal is moral, and therefore by implication changing the law would be immoral.
The quote doesn't say that whatever is legal is moral. It makes a specific judgement that arranging your affairs to keep taxes as low as possible is not immoral, and it points out that everybody does this, rich and poor, corporations and people alike, and that demanding others pay more than their required amount is hypocritical and sanctimonious.
Yes, I agree. But let's not slander Learned Hand by attributing to him the intentions of those who quote him. In fact, compared to some more recent justices, I am confident that he would have filed outraged dissenting opinions in recent cases where the law made by representatives was set aside and, in some cases, new law was imposed from the bench.
Do I think corporations should be paying more in taxes? Sure. But Learned Hand's point is still worth considering, especially in a climate where many think everyone should pay more taxes.
I say, OK, you first. There's a line on the tax form where you can voluntarily pay more. Put your money where your mouth is, I say.