Ethics And Taxation

Description

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. Front Matter ....Pages i-xxi Introduction: Why Ethics Matter in Taxation (Robert F. van Brederode)....Pages 1-19 Front Matter ....Pages 21-21 The Moral Basis for Taxation (Jane Frecknall-Hughes)....Pages 23-45 Social Contract and Beyond: Sociability, Reciprocity and Tax Ethics (Hans Gribnau, Carl Dijkstra)....Pages 47-90 Libertarian Perspectives on the Ethics of Taxation (Walter E. Block, Christian Torsell)....Pages 91-113 Head, Proportional, or Progressive Taxation: An Evaluation Based on Jewish and Christian Ethics (Ronald M. Green)....Pages 115-144 Developing Moral Standards for Taxation (Jennifer Bird-Pollan)....Pages 145-163 Global Tax Justice: Who’s Involved? (Cees Peters)....Pages 165-187 Front Matter ....Pages 189-189 Taxpayers’ Subjective Concepts of Taxes, Tax Evasion, and Tax Avoidance (Christoph Kogler, Erich Kirchler)....Pages 191-205 Ethical Standards for Tax Planning by Corporations (Ave-Geidi Jallai)....Pages 207-231 Ethical Standards for Tax Advisers (Michael Walpole)....Pages 233-247 Front Matter ....Pages 249-249 Taxpayer Rights and Protections in a Digital Global Environment (Duncan Bentley)....Pages 251-294 Is There Any International Fundamental Right Against an International General Anti-avoidance Rule? (João Dácio Rolim)....Pages 295-321 Countermeasures to Tax Fraud, Evasion and Avoidance: A Critical Review (Robert F. van Brederode)....Pages 323-358 Tax Rulings, State Aid and the Rule of Law (Aleksandra Bal)....Pages 359-377 Cross-Border Big Data Flows and Taxpayer Privacy (Arthur J. Cockfield)....Pages 379-396 The Ethical Tax Judge (Kim Brooks)....Pages 397-412