Ethics and Taxation

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...