Philosophy and Ethics of Taxation

Robert W. McGee is a Professor of Accounting in the Broadwell College of Business and Economics at Fayetteville State University, USA. He is an attorney and CPA (retired) and has earned 23 academic degrees, including 13 doctorates from universities in the USA and four European Countries. He has published more than 60 books, including several novels, and more than 1200 articles, book chapters, conference papers and working papers. He founded the Journal of Accounting, Ethics and Public Policy. Various studies have ranked him #1 researcher in the World for tax evasion, accounting ethics and business ethics scholarship. He is also ranked in the top 10 worldwide in terms of research impact in economics. He drafted the accounting law for Armenia and Bosnia and reviewed the accounting law for Mozambique. He was also in charge of assisting the Finance Ministries of Armenia and Bosnia in converting their countries to International Financial Reporting Standards.

• Chapter 1: What Should Governments Do? An Essay on Ethics, Public Finance and Governance.- Chapter 2: When Can Taxation Be Justified?.- Chapter 3: Taxes Are Indeed Theft.- Chapter 4: The Concept of ‘Harmful’ Tax Competition in the Context of Price Fixing for Government Services.- Chapter 5: Ethical and Practical Perspectives on the Ability to Pay Principle.- Chapter 6: The Ethics of Taxing Worldwide Income: A Study in Public Finance and Governance Utilizing Artificial Intelligence.- Chapter 7: Instrumental Use of Taxation: Less Is More.- Chapter 8: Should Taxes be Visible or Hidden? An Essay on Ethics, Public Finance and Governance.- Chapter 9: The Ethics of Exit Taxes: Balancing State Interests and Individual Freedom.- Chapter 10: The Exit Tax Under Communism and Capitalism: A Study in Ethics, Public Finance and Governance.- Chapter 11: Is It Ethical to Earmark Taxes? .- Chapter 12: Tax Avoidance: Lawmakers’ Responses.- Chapter 13: Constructive (non-pecuniary) Taxation.- Chapter 14: Tax Ethics in Turkey: A Theoretical and Literature-Based Review.- Chapter 15: The Obligation to Pay and the Right to Refuse Paying Taxes: A Moral Dilemma? .- Chapter 16: Does Tax Evasion Misallocate Resources? An Application of Artificial Intelligence to Research a Public Finance Issue from an Ethical Perspective.- Chapter 17: Why Do People Evade Taxes? .- Chapter 18: Is There a Moral Duty to Pay for the Education of Other People’s Children? A Study of Ethics, Public Finance and Governance Incorporating Artificial Intelligence (ChatGPT) .- Chapter 19: Taxation and the Philosophy of Frédéric Bastiat.- Chapter 20: Carbon Tax and Intergenerational Justice: Ethical Obligations to Future Generations.- Chapter 21: Tax Avoidance and the Accountant’s Professional Duty: A Review.- Chapter 22: Digital Taxation: A Solution for a More Efficient Tax Collection System? .- Chapter 23: The Wealth Tax, and Wealth-y Tax.- Chapter 24: The Ethics of the Graduated Income Tax .- Chapter 25: Closing the Tax Evasion Gap: A Study in Ethics, Public Finance and Governance.- Chapter 26: The Individual Income Tax: A Study in Ethics, Public Finance and Governance.- Chapter 27: The Corporate Income Tax: A Study in Ethics, Public Finance and Governance.- Chapter 28: The Capital Gains Tax: A Study in Ethics, Public Finance and Governance.- Chapter 29: The Ethics of the Inflation Tax.- Chapter 30: Estate, Inheritance and Gift Taxes: A Study in Ethics, Public Finance and Governance.- Chapter 31: Excise Taxes: A Study in Ethics, Public Finance and Governance.- Chapter 32: The Retail Consumption Tax: A Study in Ethics, Public Finance and Governance.- Chapter 33: The Social Security Tax: A Study in Ethics, Public Finance and Governance.- Chapter 34: The Case for a Maximum Tax: A Study in Ethics, Public Finance and Governance.- Chapter 35: Secession as a Tool of Public Finance.- Chapter 36: Financing Education.- Chapter 37: How to Create a Constitutional Federal Budget Without Income and Payroll Taxes.