The Ethics of Tax Evasion

Perspectives in Theory and Practice

Editors: McGee, Robert W. (Ed.)

  • 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
  • Incorporates insights from economics, finance, philosophy, law, psychology, religion, and sociology
  • Features case studies from around the world
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eBook $259.00
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  • ISBN 978-1-4614-1287-8
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  • Immediate eBook download after purchase
Hardcover $329.00
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  • ISBN 978-1-4614-1286-1
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
Softcover $329.00
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  • ISBN 978-1-4899-8800-3
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
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. 

About the authors

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.

Table of contents (35 chapters)

  • Four Views on the Ethics of Tax Evasion

    McGee, Robert W.

    Pages 3-33

  • Duty to Whom?

    McGee, Robert W.

    Pages 35-45

  • An Analysis of Some Arguments

    McGee, Robert W.

    Pages 47-71

  • Taxation: The Ethics of Its Avoidance or Dodging

    Machan, Tibor R.

    Pages 73-82

  • Understanding and Interpreting Tax Compliance Strategies Among Street Vendors

    Morales, Alfonso

    Pages 83-106

Buy this book

eBook $259.00
price for USA (gross)
  • ISBN 978-1-4614-1287-8
  • Digitally watermarked, DRM-free
  • Included format: EPUB, PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover $329.00
price for USA
  • ISBN 978-1-4614-1286-1
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
Softcover $329.00
price for USA
  • ISBN 978-1-4899-8800-3
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
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Bibliographic Information

Bibliographic Information
Book Title
The Ethics of Tax Evasion
Book Subtitle
Perspectives in Theory and Practice
Editors
  • Robert W. McGee
Copyright
2012
Publisher
Springer-Verlag New York
Copyright Holder
Springer Science+Business Media, LLC
eBook ISBN
978-1-4614-1287-8
DOI
10.1007/978-1-4614-1287-8
Hardcover ISBN
978-1-4614-1286-1
Softcover ISBN
978-1-4899-8800-3
Edition Number
1
Number of Pages
XVI, 692
Topics