Ethics and Taxation

<div><div>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.&nbsp;</div><div><br></div><div>In turn, the book addresses a number of moral questions in connection with taxes, concerning such topics as:&nbsp;</div><div><br></div><div>•the nature of government&nbsp;</div><div></div><div>•the relation between government (the state) and its subjects or citizens&nbsp;</div><div>•the moral justification of taxes</div><div>•the link between property and taxation</div><div>•tax planning, evasion and avoidance&nbsp;</div><div>•corporate social responsibility</div><div>•the use of coercive power in collecting taxes and enforcing tax laws&nbsp;</div><div>•ethical standards for tax advisors&nbsp;</div><div>•tax payer rights&nbsp;</div><div>•the balance between individual rights to liberty and privacy, and government compliance and information requirements&nbsp;</div><div>•the moral justification underlying the efforts of legislators and policymakers to restructure society and steer individual and corporate behavior.&nbsp;</div></div><div><br></div><p></p><p><br></p>