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.