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The Ethics of Tax Evasion

Perspectives in Theory and Practice

  • Robert W. McGee

Table of contents

  1. Front Matter
    Pages i-xv
  2. Philosophical Foundations

  3. Religious Views

  4. Public Finance and Economic Aspects of Tax Evasion

    1. Front Matter
      Pages 227-227
    2. Walter Block, William Kordsmeier, Joseph Horton
      Pages 229-243
  5. Practitioner Perspectives

    1. Front Matter
      Pages 245-245
  6. Country Studies

    1. Front Matter
      Pages 267-267
    2. Robert W. McGee, Jaan Alver, Lehte Alver
      Pages 285-299
    3. Robert W. McGee, Bouchra M’Zali
      Pages 301-308
    4. Robert W. McGee, Yiu Yu Butt
      Pages 309-320
    5. Robert W. McGee, Ravi Kumar Jain
      Pages 321-336
    6. Robert W. McGee, Geoff A. Goldman
      Pages 337-356
    7. Robert W. McGee, Serkan Benk, Adriana M. Ross, Harun Kılıçaslan
      Pages 357-369
    8. Robert W. McGee, Yanira Petrides, Adriana M. Ross
      Pages 387-403
    9. Robert W. McGee, Yanira Petrides, Adriana M. Ross
      Pages 405-411
  7. Demographic Studies

    1. Front Matter
      Pages 413-413
    2. Robert W. McGee
      Pages 441-449
    3. Robert W. McGee
      Pages 451-457
    4. Robert W. McGee
      Pages 459-469
    5. Robert W. McGee
      Pages 471-473
    6. Robert W. McGee
      Pages 475-484
    7. Robert W. McGee
      Pages 485-495
  8. Annotated Bibliographies

    1. Front Matter
      Pages 497-497
    2. Robert W. McGee
      Pages 499-598
    3. Robert W. McGee
      Pages 599-654
    4. Robert W. McGee
      Pages 655-658
  9. Back Matter
    Pages 679-689

About this book

Introduction

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. 

Keywords

Business Ethics Ethics Morality Public Finance Tax Evasion

Editors and affiliations

  • Robert W. McGee
    • 1
  1. 1.Florida International UniversityNorth MiamiUSA

Bibliographic information

  • DOI https://doi.org/10.1007/978-1-4614-1287-8
  • Copyright Information Springer Science+Business Media, LLC 2012
  • Publisher Name Springer, New York, NY
  • eBook Packages Business and Economics
  • Print ISBN 978-1-4614-1286-1
  • Online ISBN 978-1-4614-1287-8
  • Buy this book on publisher's site
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