Ethics and Taxation

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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.