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.