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 standar
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Ethics and Taxation
Ethics and Taxation
Robert F. van Brederode Editor
Ethics and Taxation
123
Editor Robert F. van Brederode BrederodeTax Lancaster, PA, USA
ISBN 978-981-15-0088-6 ISBN 978-981-15-0089-3 https://doi.org/10.1007/978-981-15-0089-3
(eBook)
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Preface
There exists by necessity a correlation between law and morality. Laws to a great extent are the reflection of the moral standards of society. This is particularly evident in criminal law and family law. Laws prohibiting and sanctioning murder, theft, rape, driving under the influence, or animal abuse contain the notion that such behavior not only is detrimental to the proper functioning of society but is morally wrong as well. Laws that allow marriage between one man and one woman but prohibit polygamous and polyandrous and/or same-sex marriages bear a clear moral distinction of correctness and incorrectness. Tax law is a subset of public law and as such must be affected by moral conceptions as well. The idea of taxes gives rise to moral questions regarding the nature of government; the relation between government (the state) and its subjects or citizens; the proper objectives of taxation; the use of coercive power in collecting taxes and enforcing tax laws; the distribution of the tax burden; and, last but not least, the use and distribution of tax revenue, including the method chosen to determine the latter. It raises questions as to the influence of special interest groups, the balance between individual rights of liberty and privacy and government compliance and information requirements, and the moral jus
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