Ebook: The Ethics of Tax Evasion: Perspectives in Theory and Practice
- Tags: Business Taxation/Tax Law, Public Finance & Economics, Theories of Law Philosophy of Law Legal History
- Year: 2012
- Publisher: Springer-Verlag New York
- Edition: 1
- Language: English
- pdf
Why do people evade paying taxes? This is the central question addressed in this volume by Robert McGee and a multidisciplinary group of contributors from around the world. Applying insights from economics, public finance, political science, law, philosophy, theology and sociology, the authors consider the complex motivations for not paying taxes and the conditions under which this behavior might be rationalized. Applying theoretical approaches as well as empirical research, The Ethics of Tax Evasion considers three general arguments for tax evasion: (1) in cases where the government is corrupt or engaged in human rights abuses; (2) where citizens claim inability to pay, unfairness in the tax system, paying for things that do not benefit the taxpayer, excessively high tax rates, or where taxes are used to support an unpopular war; and (3) through philosophical, moral, or religious opposition. The authors further explore these issues by asking whether attitudes toward tax evasion differ by country or other demographic variables such as gender, age, ethnicity, income level, marital status, education or religion. The result is a multi-faceted analysis of tax evasion in cultural and institutional context, and, more generally, a study in ethical dilemmas and rational decision making.
Why do people evade paying taxes? This is the central question addressed in this volume by Robert McGee and a multidisciplinary group of contributors from around the world. Applying insights from economics, public finance, political science, law, philosophy, theology and sociology, the authors consider the complex motivations for not paying taxes and the conditions under which this behavior might be rationalized. Applying theoretical approaches as well as empirical research, The Ethics of Tax Evasion considers three general arguments for tax evasion: (1) in cases where the government is corrupt or engaged in human rights abuses; (2) where citizens claim inability to pay, unfairness in the tax system, paying for things that do not benefit the taxpayer, excessively high tax rates, or where taxes are used to support an unpopular war; and (3) through philosophical, moral, or religious opposition. The authors further explore these issues by asking whether attitudes toward tax evasion differ by country or other demographic variables such as gender, age, ethnicity, income level, marital status, education or religion. The result is a multi-faceted analysis of tax evasion in cultural and institutional context, and, more generally, a study in ethical dilemmas and rational decision making.
Why do people evade paying taxes? This is the central question addressed in this volume by Robert McGee and a multidisciplinary group of contributors from around the world. Applying insights from economics, public finance, political science, law, philosophy, theology and sociology, the authors consider the complex motivations for not paying taxes and the conditions under which this behavior might be rationalized. Applying theoretical approaches as well as empirical research, The Ethics of Tax Evasion considers three general arguments for tax evasion: (1) in cases where the government is corrupt or engaged in human rights abuses; (2) where citizens claim inability to pay, unfairness in the tax system, paying for things that do not benefit the taxpayer, excessively high tax rates, or where taxes are used to support an unpopular war; and (3) through philosophical, moral, or religious opposition. The authors further explore these issues by asking whether attitudes toward tax evasion differ by country or other demographic variables such as gender, age, ethnicity, income level, marital status, education or religion. The result is a multi-faceted analysis of tax evasion in cultural and institutional context, and, more generally, a study in ethical dilemmas and rational decision making.
Content:
Front Matter....Pages i-xv
Front Matter....Pages 1-1
Four Views on the Ethics of Tax Evasion....Pages 3-33
Duty to Whom?....Pages 35-45
An Analysis of Some Arguments....Pages 47-71
Taxation: The Ethics of Its Avoidance or Dodging....Pages 73-82
Understanding and Interpreting Tax Compliance Strategies Among Street Vendors....Pages 83-106
Towards a Convergence of the Ethics of Tax Evasion and Secession....Pages 107-123
Attitudes on the Ethics of Tax Evasion: A Survey of Philosophy Professors....Pages 125-132
Front Matter....Pages 133-133
Hindu Ethical Considerations in Relation to Tax Evasion....Pages 135-147
The Traditional Jewish View of Paying Taxes....Pages 149-158
The Ethics of Tax Evasion in Islam: A Comment....Pages 159-165
The Ethics of Tax Evasion: An Islamic Perspective....Pages 167-199
Christian Views on the Ethics of Tax Evasion....Pages 201-210
Ethics, Tax Evasion, and Religion: A Survey of Opinion of Members of the Church of Jesus Christ of Latter-Day Saints....Pages 211-226
Front Matter....Pages 227-227
The Failure of Public Finance....Pages 229-243
Front Matter....Pages 245-245
Attitudes Toward Tax Evasion: An Empirical Study of Florida Accounting Practitioners....Pages 247-265
Front Matter....Pages 267-267
Attitudes Toward Paying Taxes in the USA: An Empirical Analysis....Pages 269-283
Tax Evasion Opinion in Estonia....Pages 285-299
The Ethics of Tax Evasion: A Study of Haitian Opinion....Pages 301-308
An Empirical Study of Tax Evasion Ethics in Hong Kong....Pages 309-320
The Ethics of Tax Evasion: A Study of Indian Opinion....Pages 321-336
Front Matter....Pages 267-267
Ethics and Tax Evasion: A Survey of South African Opinion....Pages 337-356
Cheating on Taxes If You Have A Chance: A Comparative Study of Tax Evasion Opinion in Turkey and Germany....Pages 357-369
Is Tax Evasion Our National Sport? The Bulgarian Case....Pages 371-385
Ethics and Tax Evasion: A Survey of Mexican Opinion....Pages 387-403
How Serious Is Tax Evasion? A Survey of Mexican Opinion....Pages 405-411
Front Matter....Pages 413-413
Gender and the Ethics of Tax Evasion: An Empirical Study of 82 Countries....Pages 415-439
Age and the Ethics of Tax Evasion....Pages 441-449
Education Level and the Ethics of Tax Evasion....Pages 451-457
Religious Practice and the Ethics of Tax Evasion....Pages 459-469
Religion and the Ethics of Tax Evasion....Pages 471-473
Marital Status and the Ethics of Tax Evasion....Pages 475-484
Income Level and the Ethics of Tax Evasion....Pages 485-495
Front Matter....Pages 497-497
Annotated Bibliography: 18 Statement Surveys....Pages 499-598
Annotated Bibliography: World Values Surveys....Pages 599-654
Annotated Bibliography: Other Studies....Pages 655-658
Back Matter....Pages 679-689
Why do people evade paying taxes? This is the central question addressed in this volume by Robert McGee and a multidisciplinary group of contributors from around the world. Applying insights from economics, public finance, political science, law, philosophy, theology and sociology, the authors consider the complex motivations for not paying taxes and the conditions under which this behavior might be rationalized. Applying theoretical approaches as well as empirical research, The Ethics of Tax Evasion considers three general arguments for tax evasion: (1) in cases where the government is corrupt or engaged in human rights abuses; (2) where citizens claim inability to pay, unfairness in the tax system, paying for things that do not benefit the taxpayer, excessively high tax rates, or where taxes are used to support an unpopular war; and (3) through philosophical, moral, or religious opposition. The authors further explore these issues by asking whether attitudes toward tax evasion differ by country or other demographic variables such as gender, age, ethnicity, income level, marital status, education or religion. The result is a multi-faceted analysis of tax evasion in cultural and institutional context, and, more generally, a study in ethical dilemmas and rational decision making.
Content:
Front Matter....Pages i-xv
Front Matter....Pages 1-1
Four Views on the Ethics of Tax Evasion....Pages 3-33
Duty to Whom?....Pages 35-45
An Analysis of Some Arguments....Pages 47-71
Taxation: The Ethics of Its Avoidance or Dodging....Pages 73-82
Understanding and Interpreting Tax Compliance Strategies Among Street Vendors....Pages 83-106
Towards a Convergence of the Ethics of Tax Evasion and Secession....Pages 107-123
Attitudes on the Ethics of Tax Evasion: A Survey of Philosophy Professors....Pages 125-132
Front Matter....Pages 133-133
Hindu Ethical Considerations in Relation to Tax Evasion....Pages 135-147
The Traditional Jewish View of Paying Taxes....Pages 149-158
The Ethics of Tax Evasion in Islam: A Comment....Pages 159-165
The Ethics of Tax Evasion: An Islamic Perspective....Pages 167-199
Christian Views on the Ethics of Tax Evasion....Pages 201-210
Ethics, Tax Evasion, and Religion: A Survey of Opinion of Members of the Church of Jesus Christ of Latter-Day Saints....Pages 211-226
Front Matter....Pages 227-227
The Failure of Public Finance....Pages 229-243
Front Matter....Pages 245-245
Attitudes Toward Tax Evasion: An Empirical Study of Florida Accounting Practitioners....Pages 247-265
Front Matter....Pages 267-267
Attitudes Toward Paying Taxes in the USA: An Empirical Analysis....Pages 269-283
Tax Evasion Opinion in Estonia....Pages 285-299
The Ethics of Tax Evasion: A Study of Haitian Opinion....Pages 301-308
An Empirical Study of Tax Evasion Ethics in Hong Kong....Pages 309-320
The Ethics of Tax Evasion: A Study of Indian Opinion....Pages 321-336
Front Matter....Pages 267-267
Ethics and Tax Evasion: A Survey of South African Opinion....Pages 337-356
Cheating on Taxes If You Have A Chance: A Comparative Study of Tax Evasion Opinion in Turkey and Germany....Pages 357-369
Is Tax Evasion Our National Sport? The Bulgarian Case....Pages 371-385
Ethics and Tax Evasion: A Survey of Mexican Opinion....Pages 387-403
How Serious Is Tax Evasion? A Survey of Mexican Opinion....Pages 405-411
Front Matter....Pages 413-413
Gender and the Ethics of Tax Evasion: An Empirical Study of 82 Countries....Pages 415-439
Age and the Ethics of Tax Evasion....Pages 441-449
Education Level and the Ethics of Tax Evasion....Pages 451-457
Religious Practice and the Ethics of Tax Evasion....Pages 459-469
Religion and the Ethics of Tax Evasion....Pages 471-473
Marital Status and the Ethics of Tax Evasion....Pages 475-484
Income Level and the Ethics of Tax Evasion....Pages 485-495
Front Matter....Pages 497-497
Annotated Bibliography: 18 Statement Surveys....Pages 499-598
Annotated Bibliography: World Values Surveys....Pages 599-654
Annotated Bibliography: Other Studies....Pages 655-658
Back Matter....Pages 679-689
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