The ethics of tax evasion : perspectives in theory and practice

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. Front Matter....Pages i-xv Front Matter....Pages 1-1 Four Views on the Ethics of Tax Evasion....Pages 3-33 Duty to Whom?....Pages 35-45 An Analysis of Some Arguments....Pages 47-71 Taxation: The Ethics of Its Avoidance or Dodging....Pages 73-82 Understanding and Interpreting Tax Compliance Strategies Among Street Vendors....Pages 83-106 Towards a Convergence of the Ethics of Tax Evasion and Secession....Pages 107-123 Attitudes on the Ethics of Tax Evasion: A Survey of Philosophy Professors....Pages 125-132 Front Matter....Pages 133-133 Hindu Ethical Considerations in Relation to Tax Evasion....Pages 135-147 The Traditional Jewish View of Paying Taxes....Pages 149-158 The Ethics of Tax Evasion in Islam: A Comment....Pages 159-165 The Ethics of Tax Evasion: An Islamic Perspective....Pages 167-199 Christian Views on the Ethics of Tax Evasion....Pages 201-210 Ethics, Tax Evasion, and Religion: A Survey of Opinion of Members of the Church of Jesus Christ of Latter-Day Saints....Pages 211-226 Front Matter....Pages 227-227 The Failure of Public Finance....Pages 229-243 Front Matter....Pages 245-245 Attitudes Toward Tax Evasion: An Empirical Study of Florida Accounting Practitioners....Pages 247-265 Front Matter....Pages 267-267 Attitudes Toward Paying Taxes in the USA: An Empirical Analysis....Pages 269-283 Tax Evasion Opinion in Estonia....Pages 285-299 The Ethics of Tax Evasion: A Study of Haitian Opinion....Pages 301-308 An Empirical Study of Tax Evasion Ethics in Hong Kong....Pages 309-320 The Ethics of Tax Evasion: A Study of Indian Opinion....Pages 321-336 Front Matter....Pages 267-267 Ethics and Tax Evasion: A Survey of South African Opinion....Pages 337-356 Cheating on Taxes If You Have A Chance: A Comparative Study of Tax Evasion Opinion in Turkey and Germany....Pages 357-369 Is Tax Evasion Our National Sport? The Bulgarian Case....Pages 371-385 Ethics and Tax Evasion: A Survey of Mexican Opinion....Pages 387-403 How Serious Is Tax Evasion? A Survey of Mexican Opinion....Pages 405-411 Front Matter....Pages 413-413 Gender and the Ethics of Tax Evasion: An Empirical Study of 82 Countries....Pages 415-439 Age and the Ethics of Tax Evasion....Pages 441-449 Education Level and the Ethics of Tax Evasion....Pages 451-457 Religious Practice and the Ethics of Tax Evasion....Pages 459-469 Religion and the Ethics of Tax Evasion....Pages 471-473 Marital Status and the Ethics of Tax Evasion....Pages 475-484 Income Level and the Ethics of Tax Evasion....Pages 485-495 Front Matter....Pages 497-497 Annotated Bibliography: 18 Statement Surveys....Pages 499-598 Annotated Bibliography: World Values Surveys....Pages 599-654 Annotated Bibliography: Other Studies....Pages 655-658 Back Matter....Pages 679-689 Pt. I. Philosophical Foundations. Four Views On The Ethics Of Tax Evasion -- Duty To Whom? -- An Analysis Of Some Arguments -- Taxation: The Ethics Of Its Avoidance Or Dodging -- Understanding And Interpreting Tax Compliance Strategies Among Street Vendors -- Towards A Convergence Of The Ethics Of Tax Evasion And Secession -- Attitudes On The Ethics Of Tax Evasion: A Survey Of Philosophy Professors -- Pt. Ii. Religious Views. Hindu Ethical Considerations In Relation To Tax Evasion -- The Traditional Jewish View Of Paying Taxes -- The Ethics Of Tax Evasion In Islam: A Comment -- The Ethics Of Tax Evasion: An Islamic Perspective -- Christian Views On The Ethics Of Tax Evasion -- Ethics, Tax Evasion, And Religion: A Survey Of Opinion Of Members Of The Church Of Jesus Christ Of Latter-day Saints -- Pt. Iii. Public Finance And Economic Aspects Of Tax Evasion. The Failure Of Public Finance --^ Pt. Iv. Practitioner Perspectives. Attitudes Toward Tax Evasion: An Empirical Study Of Florida Accounting Practitioners -- Pt. V. Country Studies. Attitudes Toward Paying Taxes In The Usa: An Empirical Analysis -- Tax Evasion Opinion In Estonia -- The Ethics Of Tax Evasion: A Study Of Haitian Opinion -- An Empirical Study Of Tax Evasion Ethics In Hong Kong -- The Ethics Of Tax Evasion: A Study Of Indian Opinion -- Ethics And Tax Evasion: A Survey Of South African Opinion -- Cheating On Taxes If You Have A Chance: A Comparative Study Of Tax Evasion Opinion In Turkey And Germany -- Is Tax Evasion Our National Sport? The Bulgarian Case -- Ethics And Tax Evasion: A Survey Of Mexican Opinion -- How Serious Is Tax Evasion? A Survey Of Mexican Opinion -- Pt. Vi. Demographic Studies. Gender And The Ethics Of Tax Evasion: An Empirical Study Of 82 Countries -- Age And The Ethics Of Tax Evasion -- Education Level And The Ethics Of Tax Evasion --^ Religious Practice And The Ethics Of Tax Evasion -- Religion And The Ethics Of Tax Evasion -- Marital Status And The Ethics Of Tax Evasion -- Income Level And The Ethics Of Tax Evasion. Robert W. Mcgee, Editor. Includes Bibliographical References (p. 659-678) And Index. Annotation Applying insights from economics, public finance, political science, law, philosophy, theology and sociology, this book offers a wide-ranging analysis of the complex motivations and rationalisations for tax evasion in their cultural and institutional context