Advertisement

An Analysis of Some Arguments

  • Robert W. McGee
Chapter

Abstract

Morality can exist only when there is choice. Stated alternatively, where there is no choice there is no morality. If a commanding officer orders a soldier to either kill someone or be killed for disobeying an order, the soldier is not morally responsible for executing the person who has been chosen for execution because he has no choice.

Keywords

Moral Obligation Fair Share Moral Duty Contract Theory Deadly Force 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

References

  1. Angelus Carletus de Clavisio. 1494. Summa Angelica. Lyons, as cited by Martin T. Crowe, The Moral Obligation of Paying Just Taxes, The Catholic University of America Studies in Sacred Theology No. 84, 1944, p. 28–29.Google Scholar
  2. Anonymous, 2008: ‘America’s Berlin Wall’, The Economist, June 14, p. 39.Google Scholar
  3. Antoninus, Saint. 1571. Summa Sacrae Theologiae, Iuris Pontificii, et Caesarei, II, p. 63 ff, Venice, as cited by Martin T. Crowe (1944). The Moral Obligation of Paying Just Taxes, The Catholic University of America Studies in Sacred Theology No. 84, 1944, p. 42.Google Scholar
  4. Arsenault, Steven J.: 2009, ‘Surviving a Heart Attack: Expatriation and the Tax Policy Implications of the New Exit Tax’, Akron Tax Journal 24, 37–67.Google Scholar
  5. Baron, Marcia W., Philip Pettit & Michael Slote: 1997, Three Methods of Ethics (Blackwell, Oxford).Google Scholar
  6. Bastiat, F.: 1968, The Law (Foundation for Economic Education, Irvington-on-Hudson, NY). Originally published in 1850 as a pamphlet, La Loi. Reprinted in Sophismes Économiques, Ouevres Complètes de Frédéric Bastiat, Vol. I, 4th edition. Paris: Guillaumin et Cie, 1878: 343–394.Google Scholar
  7. Beia, F. Lodovicus de. 1591. Responsiones Casuum Conscientiae. Venice, at cas. 13, p. 53 ff., as cited by Martin T. Crowe, The Moral Obligation of Paying Just Taxes, The Catholic University of America Studies in Sacred Theology No. 84, 1944, p. 32.Google Scholar
  8. Block, Julian: 1997, ‘Tax Report: The Judicial View of Taxes’, The Network Journal 5(3), 20.Google Scholar
  9. Blumenfeld, Samuel L.: 1985, Is Public Education Necessary? (The Paradigm Company, Boise, Idaho).Google Scholar
  10. Boétie, Étienne de la. 1577. Discours de la Servitude Volontaire. Google Scholar
  11. Boétie, Étienne de la. 1974. The Will to Bondage. Colorado Springs: Ralph Myles Publisher.Google Scholar
  12. Boétie, Étienne de la. 1975. The Politics of Obedience: The Discourse of Voluntary Servitude. New York: Free Life Editions.Google Scholar
  13. Bonacina, Martinus. 1687. Operum de Morali Theologia, “Tractatus de Restitutione,” disp. II, q. IX, n. 5 (Venice), II, p. 449, as cited by Martin T. Crowe, The Moral Obligation of Paying Just Taxes, The Catholic University of America Studies in Sacred Theology No. 84, 1944, p. 46.Google Scholar
  14. Burleigh, Anne Husted: 1973, Education in a Free Society (Liberty Fund, Indianapolis).Google Scholar
  15. Cohn, Gordon: 1998, ‘The Jewish View on Paying Taxes’, Journal of Accounting, Ethics & Public Policy 1(2), 109–120.Google Scholar
  16. Crolly, George: 1877, Disputationes Theologicae de Justitia et Jure (Gill and Son, Dublin), cited in Martin T. Crowe: 1944, The Moral Obligation of Paying Just Taxes. Catholic University of America Studies in Sacred Theology No. 84, p. 38.Google Scholar
  17. Crowe, Martin T.: 1944, The Moral Obligation of Paying Just Taxes. Catholic University of America Studies in Sacred Theology No. 84.Google Scholar
  18. Davis, Henry. 1938. Moral and Pastoral Theology, 3rd ed. New York: Sheed and Ward, as cited in Martin T. Crowe, The Moral Obligation of Paying Just Taxes. The Catholic University of America Studies in Sacred Theology No. 84, p. 40.Google Scholar
  19. DeMoville, Wig. 1998. The Ethics of Tax Evasion: A Baha’i Perspective. Journal of Accounting, Ethics & Public Policy, 1(3), 356–368, reprinted in Robert W. McGee (Ed.), The Ethics of Tax Evasion (pp. 230–240). Dumont, NJ: The Dumont Institute for Public Policy Research, 1998.Google Scholar
  20. Donahue, John D.: 1991, The Privatization Decision: Public Ends, Private Means (Basic Books, New York).Google Scholar
  21. Fitzgerald, Randall: 1988, When Government Goes Private: Successful Alternatives to Public Services (Universe Books, New York).Google Scholar
  22. Frankfurter, Felix: 1961, Mr. Justice Holmes and the Supreme Court (Harvard University Press, Cambridge, MA).Google Scholar
  23. Genicot, E.-Salsmans: 1927, Institutiones Theologiae Moralis I, as cited in Martin T. Crowe, The Moral Obligation of Paying Just Taxes, The Catholic University of America Studies in Sacred Theology No. 84, 1944, p. 37.Google Scholar
  24. Greene, Jeffrey D.: 2001, Cities and Privatization: Prospects for the New Century (Prentice Hall, Upper Saddle River, NJ).Google Scholar
  25. Hobbes, Thomas: 1651, Leviathan.Google Scholar
  26. Holmes, Stephan & Cass B. Sunstein: 1999a, ‘Why We Should Celebrate Paying Taxes’, The Chicago Tribune, April 14: 19. http://home.uchicago.edu/∼csunstei/celebrate.doc. Accessed February 2, 2010.
  27. Holmes, Stephan & Cass B. Sunstein: 1999b, The Cost of Rights: Why Liberty Depends on Taxes (W.W. Norton, New York & London).Google Scholar
  28. Jouvenel, Bertrand de: 1952, The Ethics of Redistribution (Cambridge University Press, Cambridge).Google Scholar
  29. Kaldor, Nicholas: 1939, ‘Welfare Propositions in Economics and Interpersonal Comparisons of Utility’, The Economic Journal 49, 549–552.CrossRefGoogle Scholar
  30. Kant, Immanuel: 1997, Critique of Practical Reason (Cambridge University Press, New York).Google Scholar
  31. Kant, Immanuel: 1998, Groundwork for the Metaphysics of Morals (Cambridge University Press, New York).Google Scholar
  32. Kant, Immanuel: 2001, Lectures on Ethics (Cambridge University Press, New York).Google Scholar
  33. Kemp, Roger L.: 2007, Privatization: The Provision of Public Services by the Private Sector (Jefferson, NC, McFarland & Co.).Google Scholar
  34. Kennedy, 1961. Presidential Inaugural Address.Google Scholar
  35. Keohane, Nannerl O. 1977. The Radical Humanism of Étienne de la Boétie. Journal of the History of Ideas 38(1): 119–130.CrossRefGoogle Scholar
  36. Letwin, Oliver: 1988, Privatising the World: A Study of International Privatisation in Theory and Practice (Cassell, London).Google Scholar
  37. Locke, John: 1689, Two Treatises on Government. Google Scholar
  38. Marx, Karl: 1875, Critique of the Gotha Program. Google Scholar
  39. McGee, Robert W. 1998. Should Accountants be Punished for Aiding and Abetting Tax Evasion? Journal of Accounting, Ethics & Public Policy, 1(1), 16–44.Google Scholar
  40. Merkelbach, H.B. 1938. Theologiae Moralis, 3rd ed., I. Paris: Dersclee De Brouwer & Soc., as cited by Martin T. Crowe, The Moral Obligation of Paying Just Taxes, The Catholic University of America Studies in Sacred Theology No. 84, 1944, p. 28.Google Scholar
  41. Molina, Louis. 1611. De Justitia et Jure, tr. II., Disp. 674, n.3, III, col. 555 ff., Venice, as cited by Martin T. Crowe, The Moral Obligation of Paying Just Taxes, The Catholic University of America Studies in Sacred Theology No. 84, 1944, p. 43.Google Scholar
  42. Musgrave, Richard A.: 1959, The Theory of Public Finance (McGraw-Hill, New York).Google Scholar
  43. Musgrave, Richard A. and Peggy B. Musgrave: 1976, Public Finance in Theory and Practice, 2nd ed. (McGraw-Hill New York).Google Scholar
  44. Navarrus, Martinus (1618). Opera Omnia. Venice, as cited by Martin T. Crowe, The Moral Obligation of Paying Just Taxes, The Catholic University of America Studies in Sacred Theology No. 84, 1944, p. 31.Google Scholar
  45. Nozick, Robert: 1974, Anarchy, State and Utopia (Basic Books, New York).Google Scholar
  46. Pantaleoni, Maffeo: 1883, ‘Contributo alla teoria del riparto delle spese pubbliche’, Rassegna Italiana, October 15; reprinted in Maffeo Pantaleoni: 1904, Scritti varii di Economia, Vol. 1 (Rome), pp. 49–110; Translated from Italian by D. Bevan and reprinted under the title ‘Contribution to the Theory of the Distribution of Public Expenditure’ and reprinted in Richard A. Musgrave and Alan T. Peacock (eds.): 1958, Classics in the Theory of Public Finance (Macmillan, London & New York), pp. 16–27.Google Scholar
  47. Pennock, Robert T. 1998. Death and Taxes: On the Justice of Conscientious War Tax Resistance. Journal of Accounting, Ethics & Public Policy, 1(1), 58–76, reprinted in Robert W. McGee (Ed.), The Ethics of Tax Evasion (pp. 124–142). Dumont, NJ: The Dumont Institute for Public Policy Research, 1998.Google Scholar
  48. Pitcher, M. Anne: 2003, Transforming Mozambique: The Politics of Privatization, 1975–2000 (Cambridge, Cambridge University Press).Google Scholar
  49. Poole, Robert W., Jr.: 1980, Cutting Back City Hall (Universe Books, New York).Google Scholar
  50. Posner, R. A.: 1979, ‘Utilitarianism, Economics, and Legal Theory’, The Journal of Legal Studies 8(1), 103–140.CrossRefGoogle Scholar
  51. Posner, R. A.: 1983, The Economics of Justice (Harvard University Press, Cambridge, MA)Google Scholar
  52. Posner, R. A.: 1998, Economic Analysis of Law, 5th edition (Aspen Law & Business, New York).Google Scholar
  53. Prante, Gerald and Mark Robyn: 2010. Summary of Latest Federal Individual Income Tax Data. Fiscal Fact No. 249 (October 6). Washington, DC: Tax Foundation.Google Scholar
  54. Rawls, John: 1971, A Theory of Justice (Harvard University Press, Cambridge, MA).Google Scholar
  55. Rothbard, Murray N.: 1970, Man, Economy and State (Nash Publishing, Los Angeles).Google Scholar
  56. Rothbard, Murray A.: 1997, The Logic of Action One: Method, Money, and the Austrian School (Edward Elgar, Cheltenham, UK).Google Scholar
  57. Rousseau, Jean Jacques: 1762, The Social Contract. Google Scholar
  58. Samuelson, Paul A.: 1999, ‘Samuelson’s Economics at Fifty: Remarks on the Anniversary of Publication’, Journal of Economic Education 30(4), 352–363.Google Scholar
  59. Savas, E.S.: 2005, Privatization in the City: Successes, Failures, Lessons (CQ Press, Washington, DC).Google Scholar
  60. Seligman, E.R. 1931. Essays in Taxation. New York: Macmillan.Google Scholar
  61. Shaw, W.H.: 1999, Contemporary Ethics: Taking Account of Utilitarianism (Blackwell Publishers, Oxford).Google Scholar
  62. Smith, Sheldon R. and Kevin C. Kimball. 1998. Tax Evasion and Ethics: A Perspective from Members of The Church of Jesus Christ of Latter-Day Saints. Journal of Accounting, Ethics & Public Policy, 1(3), 337–348, reprinted in Robert W. McGee (Ed.), The Ethics of Tax Evasion (pp. 220–229). Dumont, NJ: The Dumont Institute for Public Policy Research, 1998.Google Scholar
  63. Spooner, Lysander: 1852, An Essay on the Trial by Jury (John P. Jewitt and Company, Boston), reprinted in Lysander Spooner: 2008, Let’s Abolish Government (The Ludwig von Mises Institute, Auburn, AL).Google Scholar
  64. Spooner, Lysander: 1870, No Treason: The Constitution of No Authority (Self-Published, Boston), reprinted in Lysander Spooner: 2008, Let’s Abolish Government (The Ludwig von Mises Institute, Auburn, AL).Google Scholar
  65. Tamari, Meir: 1998, ‘Ethical Issues in Tax Evasion: A Jewish Perspective’, Journal of Accounting, Ethics & Public Policy 1(2), 121–132.Google Scholar
  66. Tax Foundation: 2009, Summary of the Latest Federal Income Tax Data, 1980–2007. www.taxfoundation.org/taxdata/show/23408.html.%20Accessed%20February%2026 Accessed February 26, 2010.
  67. Tullock, Gordon. 1970. Private Wants, Public Means: An Economic Analysis of the Desirable Scope of Government. New York: Basic Books.Google Scholar
  68. Tullock, Gordon. 1989. The Economics of Special Privilege and Rent Seeking. Boston, Dordrecht & London: Kluwer Academic Publishers.Google Scholar
  69. Tullock, Gordon. 1993. Rent Seeking. Hants, UK & Brookfield, VT: Edward Elgar Publishing.Google Scholar
  70. United Nations: 2006, ‘Ted Turner’s United Nations Foundation Delivers $1 Billion to UN Causes’, Press Release DEV/2594, Department of Public Information, News and Media Division, United Nations, New York, 11 October. Posted at www.un.org/partnerships/Docs/PR_TED_TURNERFOUNDATION1BILLION.pdf
  71. Walter, Nicolas. 1966. Etienne de la Boetie’s Discourse of Voluntary Servitude: Introduction. Anarchy 6(5): 129–152.Google Scholar
  72. West, E.G.: 1970, Education and the State (Institute of Economic Affairs, London).Google Scholar
  73. Williams, Walter: 1987, All It Takes Is Guts: A Minority View (Regnery Books, Washington, DC).Google Scholar

Copyright information

© Springer Science+Business Media, LLC 2012

Authors and Affiliations

  1. 1.School of BusinessFlorida International UniversityNorth MiamiUSA

Personalised recommendations