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001 978-1-4614-1287-8
003 DE-He213
005 20140220083242.0
007 cr nn 008mamaa
008 111219s2012 xxu| s |||| 0|eng d
020 _a9781461412878
_9978-1-4614-1287-8
024 7 _a10.1007/978-1-4614-1287-8
_2doi
050 4 _aHF5681.T3
072 7 _aKFFD1
_2bicssc
072 7 _aBUS064000
_2bisacsh
082 0 4 _a658.153
_223
082 0 4 _a336.2
_223
100 1 _aMcGee, Robert W.
_eeditor.
245 1 4 _aThe Ethics of Tax Evasion
_h[electronic resource] :
_bPerspectives in Theory and Practice /
_cedited by Robert W. McGee.
264 1 _aNew York, NY :
_bSpringer New York,
_c2012.
300 _aXV, 689p. 4 illus.
_bonline resource.
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
347 _atext file
_bPDF
_2rda
520 _aWhy 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. 
650 0 _aEconomics.
650 0 _aFinance.
650 1 4 _aEconomics/Management Science.
650 2 4 _aBusiness Taxation/Tax Law.
650 2 4 _aPublic Finance & Economics.
650 2 4 _aTheories of Law, Philosophy of Law, Legal History.
710 2 _aSpringerLink (Online service)
773 0 _tSpringer eBooks
776 0 8 _iPrinted edition:
_z9781461412861
856 4 0 _uhttp://dx.doi.org/10.1007/978-1-4614-1287-8
912 _aZDB-2-SBE
999 _c101037
_d101037