Ethics and Taxation

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