Abstract
The scholars who advocate secession on the ground that minorities are entitled to self-determination (i.e., a collective right to separate from a larger State) usually leave out further thought on the ethics of tax evasion (i.e., the individual right to evade taxation). The aim of this chapter is to fill this gap by showing that the ethics of secession and tax evasion might converge. If it is morally permissible for some minorities in a given territory to evade the rule and taxation of the State legislating in a given geographic area, and eventually to secede from the respective State, why should not this right apply to anyone, regardless his religion or ethnic background? Moreover, why should this right depend on such arbitrary criteria as religion or ethnicity, and not be extended to any individual in disagreement with the legislation of its State?
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Eabrasu, M. (2012). Towards a Convergence of the Ethics of Tax Evasion and Secession. In: McGee, R. (eds) The Ethics of Tax Evasion. Springer, New York, NY. https://doi.org/10.1007/978-1-4614-1287-8_6
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