The case of Kozlowski is one of the perfect examples of corporate greed that rocked the American corporate sector. According to Neumann (2009) it was a hallmark of a CEO bubble that drained a number of American corporations. The main motivation behind Kozlowki’s evaluation of taxes on his art purchases was greed and power. As he would later reveal in his appeal, he was living in a “CEO bubble” and had a false sense of entitlement. He thought he could get away with anything. As Neumann (2009) argues, he had not accountability or loyalty to his company and that is why he could purchase art work for his house in the name of Tyco in a bid to evade paying taxes. He went further and falsified records in order to hide his wrong doings.