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The Ethics of Tax Evasion : Perspectives in Theory and Practice / edited by Robert W. McGee

Publisher (New York, NY : Springer New York : Imprint: Springer)
Year 2012
Edition 1st ed. 2012.
Authors McGee, Robert W editor
SpringerLink (Online service)

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OB00163876 Springer Business and Economics eBooks (電子ブック) 9781461412878

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Material Type E-Book
Media type 機械可読データファイル
Size XVI, 692 p : online resource
Notes 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. 
HTTP:URL=https://doi.org/10.1007/978-1-4614-1287-8
Subjects LCSH:Business enterprises—Taxation
LCSH:Business tax—Law and legislation
LCSH:Finance, Public
LCSH:Law—Philosophy
LCSH:Law—History
FREE:Business Taxation and Tax Law
FREE:Public Economics
FREE:Theories of Law, Philosophy of Law, Legal History
Classification LCC:HF5681.T3
LCC:K4542
DC23:657.46
DC23:343.068
ID 8000065163
ISBN 9781461412878

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