- Addresses the underlying ethical foundations of taxation
- Raises larger questions about the respective roles of citizens and the state
- Provides a coherent academic discussion of an often fragmented argument
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- About this book
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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) and its subjects or citizens • the moral justification of taxes• the link between property and taxation• tax planning, evasion and avoidance • corporate social responsibility• the use of coercive power in collecting taxes and enforcing tax laws • ethical standards for tax advisors • tax payer rights • the balance between individual rights to liberty and privacy, and government compliance and information requirements • the moral justification underlying the efforts of legislators and policymakers to restructure society and steer individual and corporate behavior. - About the authors
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Robert van Brederode is an independent tax lawyer, practitioner and scholar specializing in international tax and global indirect taxes. He has previously held executive positions in tax with several of the largest accounting firms. He has also served as an assistant professor at Maastricht University, School of Law; professor at the Erasmus University, Department of Economics; and adjunct professor at New York University, School of Law.
- Table of contents (16 chapters)
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Introduction: Why Ethics Matter in Taxation
Pages 1-19
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The Moral Basis for Taxation
Pages 23-45
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Social Contract and Beyond: Sociability, Reciprocity and Tax Ethics
Pages 47-90
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Libertarian Perspectives on the Ethics of Taxation
Pages 91-113
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Head, Proportional, or Progressive Taxation: An Evaluation Based on Jewish and Christian Ethics
Pages 115-144
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Table of contents (16 chapters)
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Bibliographic Information
- Bibliographic Information
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- Book Title
- Ethics and Taxation
- Editors
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- Robert van Brederode
- Copyright
- 2020
- Publisher
- Springer Singapore
- Copyright Holder
- Springer Nature Singapore Pte Ltd.
- eBook ISBN
- 978-981-15-0089-3
- DOI
- 10.1007/978-981-15-0089-3
- Hardcover ISBN
- 978-981-15-0088-6
- Edition Number
- 1
- Number of Pages
- XXI, 412
- Number of Illustrations
- 5 b/w illustrations
- Topics
*immediately available upon purchase as print book shipments may be delayed due to the COVID-19 crisis. ebook access is temporary and does not include ownership of the ebook. Only valid for books with an ebook version. Springer Reference Works are not included.
