Ethics And Taxation

Author : Robert F. van Brederode
Publisher : Springer Nature
Page : 412 pages
File Size : 55,6 Mb
Release : 2019-11-02
Category : Law
ISBN : 9789811500893

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Ethics and Taxation by Robert F. van Brederode Pdf

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.

Author : Robert W. McGee
Publisher : Springer Science & Business Media
Page : 678 pages
File Size : 51,9 Mb
Release : 2011-12-21
Category : Business & Economics
ISBN : 9781461412878

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The Ethics of Tax Evasion by Robert W. McGee Pdf

Why do people evade paying taxes? This is the central question addressed in this volume by Robert McGee and a multidisciplinary group of contributors from around the world. Applying insights from economics, public finance, political science, law, philosophy, theology and sociology, the authors consider the complex motivations for not paying taxes and the conditions under which this behavior might be rationalized. Applying theoretical approaches as well as empirical research, The Ethics of Tax Evasion considers three general arguments for tax evasion: (1) in cases where the government is corrupt or engaged in human rights abuses; (2) where citizens claim inability to pay, unfairness in the tax system, paying for things that do not benefit the taxpayer, excessively high tax rates, or where taxes are used to support an unpopular war; and (3) through philosophical, moral, or religious opposition. The authors further explore these issues by asking whether attitudes toward tax evasion differ by country or other demographic variables such as gender, age, ethnicity, income level, marital status, education or religion. The result is a multi-faceted analysis of tax evasion in cultural and institutional context, and, more generally, a study in ethical dilemmas and rational decision making.

Author : Peter Dietsch
Publisher : Oxford University Press
Page : 256 pages
File Size : 42,5 Mb
Release : 2015-07-01
Category : Philosophy
ISBN : 9780190251529

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Catching Capital by Peter Dietsch Pdf

Rich people stash away trillions of dollars in tax havens like Switzerland, the Cayman Islands, or Singapore. Multinational corporations shift their profits to low-tax jurisdictions like Ireland or Panama to avoid paying tax. Recent stories in the media about Apple, Google, Starbucks, and Fiat are just the tip of the iceberg. There is hardly any multinational today that respects not just the letter but also the spirit of tax laws. All this becomes possible due to tax competition, with countries strategically designing fiscal policy to attract capital from abroad. The loopholes in national tax regimes that tax competition generates and exploits draw into question political economic life as we presently know it. They undermine the fiscal autonomy of political communities and contribute to rising inequalities in income and wealth. Building on a careful analysis of the ethical challenges raised by a world of tax competition, this book puts forward a normative and institutional framework to regulate the practice. In short, individuals and corporations should pay tax in the jurisdictions of which they are members, where this membership can come in degrees. Moreover, the strategic tax setting of states should be limited in important ways. An International Tax Organisation (ITO) should be created to enforce the principles of tax justice. The author defends this call for reform against two important objections. First, Dietsch refutes the suggestion that regulating tax competition is inefficient. Second, he argues that regulation of this sort, rather than representing a constraint on national sovereignty, in fact turns out to be a requirement of sovereignty in a global economy. The book closes with a series of reflections on the obligations that the beneficiaries of tax competition have towards the losers both prior to any institutional reform as well as in its aftermath.

Author : Robert W. McGee
Publisher : Unknown
Page : 420 pages
File Size : 46,7 Mb
Release : 1998
Category : Law
ISBN : UOM:39015054142172

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The Ethics of Tax Evasion by Robert W. McGee Pdf

Author : Robert W. McGee
Publisher : Springer Science & Business Media
Page : 678 pages
File Size : 52,8 Mb
Release : 2011-12-21
Category : Business & Economics
ISBN : 9781461412861

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The Ethics of Tax Evasion by Robert W. McGee Pdf

Why do people evade paying taxes? This is the central question addressed in this volume by Robert McGee and a multidisciplinary group of contributors from around the world. Applying insights from economics, public finance, political science, law, philosophy, theology and sociology, the authors consider the complex motivations for not paying taxes and the conditions under which this behavior might be rationalized. Applying theoretical approaches as well as empirical research, The Ethics of Tax Evasion considers three general arguments for tax evasion: (1) in cases where the government is corrupt or engaged in human rights abuses; (2) where citizens claim inability to pay, unfairness in the tax system, paying for things that do not benefit the taxpayer, excessively high tax rates, or where taxes are used to support an unpopular war; and (3) through philosophical, moral, or religious opposition. The authors further explore these issues by asking whether attitudes toward tax evasion differ by country or other demographic variables such as gender, age, ethnicity, income level, marital status, education or religion. The result is a multi-faceted analysis of tax evasion in cultural and institutional context, and, more generally, a study in ethical dilemmas and rational decision making.

Author : Helmut P. Gaisbauer,Gottfried Schweiger,Clemens Sedmak
Publisher : Springer
Page : 236 pages
File Size : 47,9 Mb
Release : 2015-01-20
Category : Law
ISBN : 9783319134581

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Philosophical Explorations of Justice and Taxation by Helmut P. Gaisbauer,Gottfried Schweiger,Clemens Sedmak Pdf

This volume presents philosophical contributions examining questions of the grounding and justification of taxation and different types of taxes such as inheritance, wealth, consumption or income tax in relation to justice and the concept of a just society. The chapters cover the different levels at which the discussion on taxation and justice takes place: On the principal level, chapters investigate the justification and grounding of taxation as such and the role taxation plays and should play in the design of justice, be it for a just society or a just world order. On a more concrete level, chapters present discussions of these general reflections in more depth and examine different types of taxation, tax systems and their design and implementation. On an applied level, chapters discuss certain specific taxes, such as wealth and inheritance taxes, and examine whether or not a certain tax should be favored and for what reasons as well as why it is just to target certain kinds of assets or income. Finally, this volume contains chapters that discuss the central issue of international and global taxation and their relation to global justice.

Author : Robert W. McGee
Publisher : Springer Science & Business Media
Page : 301 pages
File Size : 47,5 Mb
Release : 2011-06-27
Category : Business & Economics
ISBN : 9781441991409

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The Philosophy of Taxation and Public Finance by Robert W. McGee Pdf

Most public finance books are texts, which are aimed at undergraduate or graduate students. They are overly technical in nature and appeal only to a narrow range of bureaucrats and academics. Books on taxation are written for tax practitioners and usually emphasize either what the law is or how to maneuver through the labyrinth of tax law to minimize taxes for clients. Philosophy books on taxation or public finance simply do not exist. The Philosophy of Taxation and Public Finance is different. It is written in nontechnical language and is aimed to appeal to a wide range of readers, including practitioners, academics and students in the fields of taxation, public finance, economics, law, philosophy and political science as well as general readers who are interested in learning why they are being taxed the way they are. The author addresses the major issues and topics in taxation and public finance and injects them with philosophical insights. He discusses questions such as: -What arguments have been used to justify taxation? -When is tax evasion unethical? -Are some taxes better than others? -What are the proper functions of government? -How much is enough? Is the ability to pay concept valid? -When can punitive taxes be justified?

Author : Bernard Wolfman,James P. Holden
Publisher : MICHIE
Page : 496 pages
File Size : 55,5 Mb
Release : 1985
Category : Law
ISBN : STANFORD:36105043858633

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Ethical Problems in Federal Tax Practice by Bernard Wolfman,James P. Holden Pdf

This work comprehensively discusses issues of professional responsibility arising in return preparation, audits, litigation, and tax planning. Conflicts of interest, confidentiality, tax shelters, malpractice, and other ethical issues in the tax field are presented.

Author : Caren Grown,Imraan Valodia
Publisher : IDRC
Page : 349 pages
File Size : 54,7 Mb
Release : 2010
Category : Business & Economics
ISBN : 9780415568227

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Taxation and Gender Equity by Caren Grown,Imraan Valodia Pdf

Around the world, there are concerns that many tax codes are biased against women, and that contemporary tax reforms tend to increase the incidence of taxation on the poorest women while failing to generate enough revenue to fund the programs needed to improve these women's lives. Because taxes are the key source of revenue governments themselves raise, understanding the nature and composition of taxation and current tax reform efforts is key to reducing poverty, providing sufficient revenue for public expenditure, and achieving social justice. This is the first book to systematically examine gender and taxation within and across countries at different levels of development. It presents original research on the gender dimensions of personal income taxes, and value-added, excise, and fuel taxes in Argentina, Ghana, India, Mexico, Morocco, South Africa, Uganda and the United Kingdom. This book will be of interest to postgraduates and researchers studying Public Finance, International Economics, Development Studies, Gender Studies, and International Relations, among other disciplines.

Author : Martin O'Neill,Shepley Orr
Publisher : Oxford University Press
Page : 272 pages
File Size : 44,8 Mb
Release : 2018-07-19
Category : Philosophy
ISBN : 9780192557629

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Taxation by Martin O'Neill,Shepley Orr Pdf

This is the first book to give a collective treatment of philosophical issues relating to tax. The tax system is central to the operation of states and to the ways in which states interact with individual citizens. Taxes are used by states to fund the provision of public goods and public services, to engage in direct or indirect forms of redistribution, and to mould the behaviour of individual citizens. As the contributors to this volume show, there are a number of pressing and thorny philosophical issues relating to the tax system, and these issues often connect in fascinating ways with foundational questions regarding property rights, public justification, democracy, state neutrality, stability, political psychology, and other moral and political issues. Many of these deep and fascinating philosophical questions about tax have not received as much sustained attention as they clearly merit. The aim of advancing the debate about tax in political philosophy has both general and more specific aspects, ranging across both over-arching issues regarding the tax system as a whole and more specific issues relating to particular forms of tax policy. Thinking clearly about tax is not an easy task, as much that is of central importance is missed if one proceeds at too great a level of abstraction, and issues of conceptual and normative importance often only come sharply into focus when viewed against real-world questions of implementation and feasibility. Serious philosophical work on the tax system will often therefore need to be interdisciplinary, and so the discussion in this book includes a number of scholars whose expertise spans across neighbouring disciplines to philosophy, including political science, economics, public policy, and law.

Author : OECD
Publisher : OECD Publishing
Page : 63 pages
File Size : 53,6 Mb
Release : 2019-09-11
Category : Electronic
ISBN : 9789264755024

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Tax Morale What Drives People and Businesses to Pay Tax? by OECD Pdf

Unlocking what drives tax morale – the intrinsic willingness to pay tax – can greatly assist governments in the design of tax policies and their administration, particularly in developing countries where compliance rates are low. This report builds on previous OECD research to identify some of the key socio-economic and institutional drivers of tax morale across developing countries, and seeks to test for evidence of the social contract by examining the impact of public services on tax morale. It also uses new data on tax certainty as an entry point to explore tax morale in businesses, where existing research is very limited. Finally, the report identifies a range of factors related to the tax system that may affect business decision making, how they vary across regions, and suggests some areas for future research. Overall, the report provides a range of suggestions for further work, and how tax morale considerations can be integrated into holistic tax compliance strategies.

Author : John C. Winfrey
Publisher : Oxford University Press, USA
Page : 244 pages
File Size : 41,5 Mb
Release : 1998
Category : Business & Economics
ISBN : 0195114337

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Social Issues by John C. Winfrey Pdf

The basic perspectives of economic, political, and social theory can greatly enhance understanding of the issues, the programs, and the possible reforms.

Author : Susanne Arvidsson
Publisher : Springer
Page : 419 pages
File Size : 46,9 Mb
Release : 2018-09-29
Category : Business & Economics
ISBN : 9783319932668

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Challenges in Managing Sustainable Business by Susanne Arvidsson Pdf

Over the past 30 years sustainability has become increasingly important to scholarly research and business in practice. This book explores a variety of challenges faced by businesses when becoming sustainable and how this links to economic development and its corruption, ethical and taxation implications. Showcasing an interdisciplinary approach, the chapters explore topics such as business ethics, corporate responsibility, tax governance and sustainability practice.

Author : Martin T. Crowe
Publisher : Unknown
Page : 188 pages
File Size : 49,5 Mb
Release : 2013-10
Category : Electronic
ISBN : 1258945428

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The Moral Obligation of Paying Just Taxes by Martin T. Crowe Pdf

This is a new release of the original 1944 edition.

Author : Stephen Francis Weston
Publisher : Unknown
Page : 334 pages
File Size : 40,9 Mb
Release : 1903
Category : Business & Economics
ISBN : HARVARD:HNT9WN

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Principles of Justice in Taxation by Stephen Francis Weston Pdf

Studies issues in taxation such as the origins, economic needs, ethics, ability to pay, and others in local, state, and federal taxation.