| Description |
1 online resource (xv, 689 pages) |
| Contents |
pt. I. Philosophical Foundations: 1. Four Views on the Ethics of Tax Evasion -- 2. Duty to Whom? -- 3. An Analysis of Some Arguments -- 4. Taxation: The Ethics of Its Avoidance or Dodging -- 5. Understanding and Interpreting Tax Compliance Strategies Among Street Vendors -- 6. Towards a Convergence of the Ethics of Tax Evasion and Secession -- 7. Attitudes on the Ethics of Tax Evasion: A Survey of Philosophy Professors -- pt. II. Religious Views: 8. Hindu Ethical Considerations in Relation to Tax Evasion -- 9. The Traditional Jewish View of Paying Taxes -- 10. The Ethics of Tax Evasion in Islam: A Comment -- 11. The Ethics of Tax Evasion: An Islamic Perspective -- 12. Christian Views on the Ethics of Tax Evasion -- 13. Ethics, Tax Evasion, and Religion: A Survey of Opinion of Members of the Church of Jesus Christ of Latter-Day Saints -- pt. III. Public Finance and Economic Aspects of Tax Evasion: 14. The Failure of Public Finance -- pt. IV. Practitioner Perspectives: 15. Attitudes Toward Tax Evasion: An Empirical Study of Florida Accounting Practitioners -- pt. V. Country Studies: 16. Attitudes Toward Paying Taxes in the USA: An Empirical Analysis -- 17. Tax Evasion Opinion in Estonia -- 18. The Ethics of Tax Evasion: A Study of Haitian Opinion -- 19. An Empirical Study of Tax Evasion Ethics in Hong Kong -- 20. The Ethics of Tax Evasion: A Study of Indian Opinion -- 21. Ethics and Tax Evasion: A Survey of South African Opinion -- 22. Cheating on Taxes If You Have A Chance: A Comparative Study of Tax Evasion Opinion in Turkey and Germany -- 23. Is Tax Evasion Our National Sport? The Bulgarian Case -- 24. Ethics and Tax Evasion: A Survey of Mexican Opinion -- 25. How Serious Is Tax Evasion? A Survey of Mexican Opinion -- pt. VI. Demographic Studies: 26. Gender and the Ethics of Tax Evasion: An Empirical Study of 82 Countries -- 27. Age and the Ethics of Tax Evasion -- 28. Education Level and the Ethics of Tax Evasion |
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Note continued: 29. Religious Practice and the Ethics of Tax Evasion -- 30. Religion and the Ethics of Tax Evasion -- 31. Marital Status and the Ethics of Tax Evasion -- 32. Income Level and the Ethics of Tax Evasion -- pt. VII. Annotated Bibliographies: 33. Annotated Bibliography: 18 Statement Surveys -- 34. Annotated Bibliography: World Values Surveys -- 35. Annotated Bibliography: Other Studies |
| Summary |
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.¡ |
| Analysis |
Economics |
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Finance |
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Economics/Management Science |
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Business Taxation/Tax Law |
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Public Finance & Economics |
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Theories of Law, Philosophy of Law, Legal History |
| Bibliography |
Includes bibliographical references and index |
| Notes |
English |
| Subject |
Tax evasion -- Moral and ethical aspects
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LAW -- Criminal Law -- General.
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Science économique.
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Affaires.
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Tax evasion -- Moral and ethical aspects
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| Form |
Electronic book
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| Author |
McGee, Robert W
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| ISBN |
9781461412878 |
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1461412870 |
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9786613443533 |
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6613443530 |
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