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The Ethics of Tax Evasion

Perspectives in Theory and Practice

  • Book
  • © 2012

Overview

Editors:
  1. Robert W. McGee

    1. Florida International University, North Miami, USA

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  • The first book to explore the phenomenon of tax evasion from an ethical perspective, filling the gap in the business ethics literature

  • Incorporates insights from economics, finance, philosophy, law, psychology, religion, and sociology

  • Features case studies from around the world

  • Includes supplementary material: sn.pub/extras

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Table of contents (35 chapters)

  1. Front Matter

    Pages i-xv
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  2. Philosophical Foundations

    1. Front Matter

      Pages 1-1
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    2. Four Views on the Ethics of Tax Evasion

      • Robert W. McGee
      Pages 3-33

    3. Duty to Whom?

      • Robert W. McGee
      Pages 35-45

    4. An Analysis of Some Arguments

      • Robert W. McGee
      Pages 47-71

    5. Taxation: The Ethics of Its Avoidance or Dodging

      • Tibor R. Machan
      Pages 73-82

    6. Understanding and Interpreting Tax Compliance Strategies Among Street Vendors

      • Alfonso Morales
      Pages 83-106

    7. Towards a Convergence of the Ethics of Tax Evasion and Secession

      • Marian Eabrasu
      Pages 107-123

    8. Attitudes on the Ethics of Tax Evasion: A Survey of Philosophy Professors

      • Robert W. McGee
      Pages 125-132

  4. Public Finance and Economic Aspects of Tax Evasion

    1. Front Matter

      Pages 227-227
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    2. The Failure of Public Finance

      • Walter Block, William Kordsmeier, Joseph Horton
      Pages 229-243

  5. Practitioner Perspectives

    1. Front Matter

      Pages 245-245
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    2. Attitudes Toward Tax Evasion: An Empirical Study of Florida Accounting Practitioners

      • Robert W. McGee, Tatyana B. Maranjyan
      Pages 247-265
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Keywords

About this book

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. 

Editors and Affiliations

  • Florida International University, North Miami, USA

    Robert W. McGee

About the editor

Robert W. McGee is Director of the Center for Accounting, Auditing and Tax Studies at Florida International University, where he teaches in financial accounting, management accounting, and taxation. He holds degrees in accounting, taxation, economics, law, philosophy, political science, and finance, and is a Certified Public Accountant, Certified Management Account, and Chartered Bank Auditor. He has lectured and consulted widely on such topics as public accounting and corporate taxation; he has advised officials at the United States Agency for International Development and the World Bank; and has advised on accounting law, standards, and education curricula in several countries, including Armenia, Bosnia & Herzegovina, and Mozambique. A prolific author and editor, he has published over 500 scholarly papers and 50 books, including Corporate Governance in Developing Countries, Accounting Reform in Transition and Developing Countries, and the Philosophy of Taxation and Public Finance (all Springer). His research has been published in such journals as the Journal of Business Ethics (Springer), Harvard International Law Journal, International Journal of Accounting, International Finance Review, Asian Economic Review, and International Journal of Social Economics. He was ranked as top scholar for accounting ethics for the 35-year period 1968-2002 by Research on Professional Responsibility and Ethics in Accounting.

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