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Ethics and Taxation

  • Robert F. van Brederode
Book

Table of contents

  1. Front Matter
    Pages i-xxi
  2. Robert F. van Brederode
    Pages 1-19
  3. Tax Policy and Design of Tax Law

    1. Front Matter
      Pages 21-21
    2. Jane Frecknall-Hughes
      Pages 23-45
    3. Walter E. Block, Christian Torsell
      Pages 91-113
    4. Jennifer Bird-Pollan
      Pages 145-163
    5. Cees Peters
      Pages 165-187
  4. Ethical Standards and Obligations for Tax Advisors and Taxpayers

    1. Front Matter
      Pages 189-189
    2. Christoph Kogler, Erich Kirchler
      Pages 191-205
    3. Michael Walpole
      Pages 233-247
  5. Tax Law Enforcement

About this book

Introduction

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. 

Keywords

taxation ethics law and morality tax fraud tax evasion tax avoidance taxpayer rights legal principles tax law enforcement tax burden tax policy tax design taxpayer obligations tax enforcement tax compliance distributive justice

Editors and affiliations

  • Robert F. van Brederode
    • 1
  1. 1.BrederodeTaxLancasterUSA

Bibliographic information