The Ethics of Tax Evasion

2011-12-21

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.

Author: Robert W. McGee

Publisher: Springer Science & Business Media

ISBN: 9781461412861

Category: Business & Economics

Page: 678

View: 861

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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.
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The Ethics of Tax Evasion

1998

Author: Robert W. McGee

Publisher: Dumont Inst for Public Policy

ISBN: UOM:39015054142172

Category: Philosophy

Page: 420

View: 102

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The Philosophy of Taxation and Public Finance

2011-06-27

Philosophy books on taxation or public finance simply do not exist. The Philosophy of Taxation and Public Finance is different.

Author: Robert W. McGee

Publisher: Springer Science & Business Media

ISBN: 9781441991409

Category: Business & Economics

Page: 313

View: 534

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Most public finance books are texts, which are aimed at undergraduate or graduate students. They are overly technical in nature and appeal only to a narrow range of bureaucrats and academics. Books on taxation are written for tax practitioners and usually emphasize either what the law is or how to maneuver through the labyrinth of tax law to minimize taxes for clients. Philosophy books on taxation or public finance simply do not exist. The Philosophy of Taxation and Public Finance is different. It is written in nontechnical language and is aimed to appeal to a wide range of readers, including practitioners, academics and students in the fields of taxation, public finance, economics, law, philosophy and political science as well as general readers who are interested in learning why they are being taxed the way they are. The author addresses the major issues and topics in taxation and public finance and injects them with philosophical insights. He discusses questions such as: -What arguments have been used to justify taxation? -When is tax evasion unethical? -Are some taxes better than others? -What are the proper functions of government? -How much is enough? Is the ability to pay concept valid? -When can punitive taxes be justified?
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Taxation and Public Finance in Transition and Developing Economies

2008-12-10

The Ethics of Tax Evasion: A Survey of Business Students in Poland. Sixth Annual International Business Research Conference, co-sponsored by the Coggin College of Business, University of North Florida and the School of Management, ...

Author: Robert W. McGee

Publisher: Springer Science & Business Media

ISBN: 9780387257129

Category: Business & Economics

Page: 680

View: 685

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Topics in this comprehensive survey include bureaucracy, corruption and tax compliance; public finance in developing economies; taxation in several former Soviet republics, Eastern Europe and China; taxation in the enlarged European Union; tax harmonization vs. tax competition; and the philosophy of taxation and public finance. The editor has assembled a stellar group of authorities to write about their areas of expertise.
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Ethics and Taxation

2019-11-02

This book does not present a single philosophical approach to taxation and ethics, but instead demonstrates the divergence in opinions and approaches using a framework consisting of three broad categories: tax policy and design of tax law; ...

Author: Robert F. van Brederode

Publisher: Springer Nature

ISBN: 9789811500893

Category: Law

Page: 412

View: 966

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This book does not present a single philosophical approach to taxation and ethics, but instead demonstrates the divergence in opinions and approaches using a framework consisting of three broad categories: tax policy and design of tax law; ethical standards for tax advisors and taxpayers; and tax law enforcement. In turn, the book addresses a number of moral questions in connection with taxes, concerning such topics as: • the nature of government • the relation between government (the state) and its subjects or citizens • the moral justification of taxes• the link between property and taxation• tax planning, evasion and avoidance • corporate social responsibility• the use of coercive power in collecting taxes and enforcing tax laws • ethical standards for tax advisors • tax payer rights • the balance between individual rights to liberty and privacy, and government compliance and information requirements • the moral justification underlying the efforts of legislators and policymakers to restructure society and steer individual and corporate behavior.
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Catching Capital

2015

Building on an analysis of the ethical challenges raised by a world of tax competition, the book puts forward a normative & institutional framework to regulate the practice.

Author: Peter Dietsch

Publisher: Oxford University Press, USA

ISBN: 9780190251512

Category: Business & Economics

Page: 279

View: 196

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When individuals stash away their wealth in offshore bank accounts and multinational corporations shift their profits or their actual production to low-tax jurisdictions, this undermines the fiscal autonomy of political communities and contributes to rising inequalities in income and wealth. These practices are fuelled by tax competition, with countries strategically designing fiscal policy to attract capital from abroad. Building on an analysis of the ethical challenges raised by a world of tax competition, the book puts forward a normative & institutional framework to regulate the practice.
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Human Rights and Ethics Concepts Methodologies Tools and Applications

2014-09-30

Religion and the Ethics of Tax Evasion. In R. W. McGee (Ed.), The Ethics of Tax Evasion: Perspectives in Theory and Practice (pp. 471–473). New York: Springer. doi:10.1007/978-1-4614-1287-8_30 McGee, R. W. (2012h).

Author: Management Association, Information Resources

Publisher: IGI Global

ISBN: 9781466664340

Category: Political Science

Page: 2121

View: 168

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In today’s increasingly interconnected and global society, the protection of basic liberties is an important consideration in public policy and international relations. Profitable social interactions can begin only when a foundation of trust has been laid between two parties. Human Rights and Ethics: Concepts, Methodologies, Tools, and Applications considers some of the most important issues in the ethics of human interaction, whether in business, politics, or science and technology. Covering issues such as cybercrime, bioethics, medical care, and corporate leadership, this four-volume reference work will serve as a crucial resource for leaders, innovators, educators, and other personnel living and working in the modern world.
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The Philosophy of Taxation and Public Finance

2003-12-31

Christian scholars cannot even agree on whether the ability to pay principle is morally bankrupt or the ethical way to tax . Some scholars believe that there is nothing ethically wrong with evading indirect taxes and others think that ...

Author: Robert W. McGee

Publisher: Springer Science & Business Media

ISBN: 1402077165

Category: Business & Economics

Page: 334

View: 410

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Most public finance books are texts, which are aimed at undergraduate or graduate students. They are overly technical in nature and appeal only to a narrow range of bureaucrats and academics. Books on taxation are written for tax practitioners and usually emphasize either what the law is or how to maneuver through the labyrinth of tax law to minimize taxes for clients. Philosophy books on taxation or public finance simply do not exist. The Philosophy of Taxation and Public Finance is different. It is written in nontechnical language and is aimed to appeal to a wide range of readers, including practitioners, academics and students in the fields of taxation, public finance, economics, law, philosophy and political science as well as general readers who are interested in learning why they are being taxed the way they are. The author addresses the major issues and topics in taxation and public finance and injects them with philosophical insights. He discusses questions such as: -What arguments have been used to justify taxation? -When is tax evasion unethical? -Are some taxes better than others? -What are the proper functions of government? -How much is enough? Is the ability to pay concept valid? -When can punitive taxes be justified?
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Handbook of Research on Economic Growth and Technological Change in Latin America

2014-06-30

The Philosophy of Taxation and Public Finance. Norwell, MA: Kluwer Academic Publishers. doi:10.1007/978-1-4419- 9140-9 McGee, R.W. (2006a). Three Views on the Ethics of Tax Evasion. Journal of Business Ethics, 67(1), ...

Author: Christiansen, Bryan

Publisher: IGI Global

ISBN: 9781466662254

Category: Business & Economics

Page: 504

View: 927

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Investment in Latin America is continuously developing in complex patterns due to the region’s increasing role in the global economy. The Handbook of Research on Economic Growth and Technological Change in Latin America helps readers to better understand the importance of Latin America in today’s global economy. The book discusses the developments of investments involving Latin American Multinational Corporations (“Multilatinas”) within the region. This investment is having profound influences on the state of business, government, and technological development in Latin America, which are all explored in this reference publication for use by researchers, scholar-practitioners, business executives, students, and academicians.
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Handbook of Research on Public Finance in Europe and the MENA Region

2016-05-03

In R. W. McGee (Ed.), The Ethics of Tax Evasion: Perspectives in Theory and Practice (pp. 201–210). New York: Springer. doi:10.1007/978-1-4614-1287-8_12 McGee, R. W. (2012c). Attitudes on the Ethics of Tax Evasion: A Survey of ...

Author: Erdo?du, M. Mustafa

Publisher: IGI Global

ISBN: 9781522500544

Category: Business & Economics

Page: 618

View: 484

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Since the 1970s, globalization has created an economic environment of interdependency between nations. Now, many countries in European and the MENA (Middle East and Northern Africa) regions must grapple with the need to increase public revenue while maneuvering through a global “race-to-the-bottom” tax competition. The Handbook of Research on Public Finance in Europe and the MENA Region explores economic development and public finance by providing critical insight into the use of public finance and policy and illuminating the intricacies of these topics through discussion of theory, empirical work, and policy objectives. This book is ideally designed for business professionals, policy makers, financers, students and researchers in the fields of public policy and economics.
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